Jiangxi Sunshine Dairy Co., Ltd. (SHE:001318)

Jiangxi Sunshine Dairy Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	409.57	359.25	552.54	487.89	363.37	328.78
Short-Term Investments	-	835	560	450	450	-
Trading Asset Securities	-	-	-	-	30	-
Cash & Short-Term Investments	409.57	1,194	1,113	937.89	843.37	328.78
Cash Growth	-35.61%	7.34%	18.62%	11.21%	156.52%	-6.28%
Accounts Receivable	28.64	25.45	33.01	31.37	27.19	34.98
Other Receivables	11.78	11.27	18.41	13.82	9.66	1.16
Receivables	40.43	36.73	51.42	45.18	36.85	36.13
Inventory	29.73	26.63	33.07	32.72	50.74	42.75
Prepaid Expenses	-	-	-	-	-	4.85
Other Current Assets	787.22	3.46	3.32	4.33	2.74	12.9
Total Current Assets	1,267	1,261	1,200	1,020	933.71	425.41
Property, Plant & Equipment	229.41	244.76	259.25	271.8	283.15	270.52
Long-Term Investments	-	-	-	100	100	-
Other Intangible Assets	20.3	20.86	21.68	22.46	23.41	24.5
Long-Term Deferred Tax Assets	1.43	1.49	1.31	1.7	1.44	1.46
Long-Term Deferred Charges	3.84	3.73	5.67	10.58	14.35	17.53
Other Long-Term Assets	-	1.34	0.67	0.75	1.94	1.38
Total Assets	1,522	1,533	1,489	1,427	1,358	740.8

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	15.88	11.51	22.31	26.34	33.68	25.89
Accrued Expenses	8.04	21.53	20.33	22.02	19.85	23.86
Short-Term Debt	-	-	-	-	-	100.1
Current Portion of Leases	-	0.89	0.85	0.82	0.88	-
Current Income Taxes Payable	2.97	-	1.85	3.15	0.18	0.01
Current Unearned Revenue	14.15	15.67	12.94	11.13	11.28	8.25
Other Current Liabilities	7.59	8.33	7.6	7.07	6.4	5.4
Total Current Liabilities	49.09	57.92	65.89	70.52	72.26	163.51
Long-Term Leases	-	-	0.89	1.74	0.09	1.8
Long-Term Unearned Revenue	4.15	4.16	3.55	4.22	4.89	5.56
Long-Term Deferred Tax Liabilities	3.06	3.65	4.53	5.45	6.16	4.46
Other Long-Term Liabilities	1.37	1.92	0.4	-	-	-
Total Liabilities	57.68	67.65	75.26	81.93	83.39	175.32

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	282.66	282.66	282.66	282.66	282.66	211.96
Additional Paid-In Capital	561.95	561.95	561.95	561.95	563.29	33.2
Retained Earnings	614.34	614.43	560.84	491.5	418.07	307.18
Total Common Equity	1,459	1,459	1,405	1,336	1,264	552.33
Minority Interest	5.3	6.54	8.24	9.36	10.58	13.14
Shareholders' Equity	1,464	1,466	1,414	1,345	1,275	565.47
Total Liabilities & Equity	1,522	1,533	1,489	1,427	1,358	740.8

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	0.45	0.89	1.74	2.55	0.96	101.9
Net Cash (Debt)	409.12	1,193	1,111	935.33	842.41	226.87
Net Cash Growth	-35.57%	7.43%	18.76%	11.03%	271.31%	-9.51%
Net Cash Per Share	1.45	4.22	3.93	3.31	3.33	1.07
Filing Date Shares Outstanding	282.75	282.66	282.66	282.66	282.66	212.08
Total Common Shares Outstanding	282.75	282.66	282.66	282.66	282.66	212.08
Working Capital	1,218	1,203	1,134	949.6	861.45	261.91
Book Value Per Share	5.16	5.16	4.97	4.73	4.47	2.60
Tangible Book Value	1,439	1,438	1,384	1,314	1,241	527.83
Tangible Book Value Per Share	5.09	5.09	4.90	4.65	4.39	2.49
Buildings	-	199.92	199.33	191.89	184.81	184.81
Machinery	-	217.41	212.73	199.41	189.48	187.7
Construction In Progress	-	0.82	0.65	5.52	10.74	1.44

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 28, 2026

Data Sources Report a data error