Yalian Machinery Co., Ltd. (SHE:001395)

Yalian Machinery 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	181.98	185.7	271.83	302.96	199.05	116.19
Short-Term Investments	481.01	454.19	95.34	3.93	-	-
Cash & Short-Term Investments	662.99	639.89	367.17	306.89	199.05	116.19
Cash Growth	17.05%	74.28%	19.64%	54.18%	71.32%	-28.76%
Accounts Receivable	59.57	68.93	67.88	77.7	101.68	53.31
Other Receivables	25.5	26.03	13.74	9.68	10.76	7.93
Receivables	85.08	94.95	81.61	87.37	112.44	61.24
Inventory	500.72	571.19	639.73	663.5	537.17	388.98
Prepaid Expenses	-	0	-	-	-	-
Other Current Assets	204.56	61.71	58.74	68.29	95.91	55.55
Total Current Assets	1,453	1,368	1,147	1,126	944.57	621.96
Property, Plant & Equipment	230.85	244.29	237.55	181.36	165.33	166.63
Long-Term Investments	358.43	400.93	341.11	217.76	104.15	122.98
Other Intangible Assets	93.66	96.34	87.55	88.99	90.85	62.68
Long-Term Accounts Receivable	-	-	11.53	-	-	12.14
Long-Term Deferred Tax Assets	34.91	41.78	43.54	29.99	19.25	25.75
Long-Term Deferred Charges	3.31	4.79	0.02	7.58	4.69	1.6
Other Long-Term Assets	6.45	2.54	3.64	8.13	0.21	3.38
Total Assets	2,181	2,158	1,872	1,660	1,329	1,017

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	152.67	119.45	44.44	34.3	49.24	46.54
Accrued Expenses	6.87	34.99	39.84	34.92	29.81	22.2
Current Income Taxes Payable	13.09	5.44	11.77	14.3	5.62	1.27
Current Unearned Revenue	692.27	756.16	1,010	912.72	660.92	466.03
Other Current Liabilities	11.54	10.23	30.88	64.11	64.01	26.85
Total Current Liabilities	878.44	926.27	1,137	1,060	809.6	562.89
Long-Term Debt	-	-	-	24	-	24
Long-Term Unearned Revenue	18.78	19.22	25.2	25.28	22.86	26.68
Long-Term Deferred Tax Liabilities	0.48	0.49	0.43	0.59	0.19	0.11
Other Long-Term Liabilities	13.03	14.08	7.65	4.96	4	3.71
Total Liabilities	911.93	960.06	1,171	1,115	836.65	617.39

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	113.41	87.24	65.43	65.43	65.43	65.43
Additional Paid-In Capital	396.35	422.5	80.56	78.48	76.32	74.13
Retained Earnings	734.28	664.14	531.2	376.55	328.17	240.8
Comprehensive Income & Other	24.98	24.47	24.38	24.23	22.46	19.38
Shareholders' Equity	1,269	1,198	701.57	544.69	492.38	399.75
Total Liabilities & Equity	2,181	2,158	1,872	1,660	1,329	1,017

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3.19	-	-	24	-	24
Net Cash (Debt)	659.8	639.89	367.17	282.89	199.05	92.19
Net Cash Growth	16.49%	74.28%	29.79%	42.12%	115.92%	-33.72%
Net Cash Per Share	5.25	5.76	4.31	3.33	2.35	1.08
Filing Date Shares Outstanding	113.41	113.41	113.41	85.06	85.06	85.06
Total Common Shares Outstanding	113.41	113.41	85.06	85.06	85.06	85.06
Working Capital	574.91	441.47	9.91	65.71	134.96	59.07
Book Value Per Share	11.19	10.57	8.25	6.40	5.79	4.70
Tangible Book Value	1,175	1,102	614.03	455.7	401.54	337.07
Tangible Book Value Per Share	10.36	9.72	7.22	5.36	4.72	3.96
Buildings	235.92	246.47	151.84	155.76	156.17	152.81
Machinery	114.66	114.03	86.7	81.57	79.91	70.19
Construction In Progress	0.07	0.02	96.95	29.23	0.36	-

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 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 6, 2026

Data Sources Report a data error