Giansun Precision Technology Group Co., Ltd. (SHE:001400)

SHE:001400 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	357.82	324.08	115	203.38	111.04	79.15
Trading Asset Securities	80.45	160.53	-	0.09	-	-
Cash & Short-Term Investments	438.27	484.61	115	203.46	111.04	79.15
Cash Growth	-11.29%	321.40%	-43.48%	83.24%	40.29%	-27.92%
Accounts Receivable	289.71	309.65	340.1	301.19	281.8	281.26
Other Receivables	16.25	17.35	11.65	6.6	7.47	32.18
Receivables	305.97	326.99	351.75	307.79	289.27	313.44
Inventory	243.36	268.89	240.92	250.62	247.94	252.98
Other Current Assets	52.22	39.61	52.48	24.04	23.17	12.84
Total Current Assets	1,040	1,120	760.15	785.91	671.41	658.42
Property, Plant & Equipment	544.06	549.96	460.88	355.25	253.31	128.94
Long-Term Investments	90.1	23.42	-	-	-	-
Other Intangible Assets	223.9	227.08	234.55	77.03	79.83	15.92
Long-Term Deferred Tax Assets	22.47	18.86	13.23	8.55	10.17	4.99
Long-Term Deferred Charges	19.75	19.6	9.8	8.38	5.77	6.59
Other Long-Term Assets	42.82	16.32	12.51	25.23	15.33	14.47
Total Assets	1,983	1,975	1,491	1,260	1,036	829.34

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	262.69	278.59	294.05	345.05	323.83	231.8
Accrued Expenses	30.35	36.41	38.7	39.03	48.55	32.95
Short-Term Debt	230.14	190.13	199.16	49.05	54.06	80.11
Current Portion of Long-Term Debt	-	-	6.57	-	-	-
Current Portion of Leases	7.03	4.48	1.23	-	-	-
Current Income Taxes Payable	3.97	5.58	14.67	10.61	4.66	4.29
Current Unearned Revenue	117.25	152.14	158.01	213.39	179.78	203.37
Other Current Liabilities	20.22	22.23	9.4	19.01	16.17	21.68
Total Current Liabilities	671.66	689.56	721.78	676.14	627.04	574.2
Long-Term Debt	-	-	13.06	9.81	-	-
Long-Term Leases	1.52	4.35	0.26	0.22	0.59	0.85
Long-Term Unearned Revenue	29.14	29.9	22.1	9.79	2.16	2.49
Long-Term Deferred Tax Liabilities	5.78	5.84	5.91	6.78	7.58	0.52
Other Long-Term Liabilities	-	-	13.5	12.55	10.44	8.8
Total Liabilities	708.1	729.66	776.62	715.29	647.82	586.87

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	84	60	45	45	45	45
Additional Paid-In Capital	533.91	557.71	74.65	60.1	48.73	41.77
Retained Earnings	659.44	628	594.84	439.97	294.27	155.69
Comprehensive Income & Other	-3.21	-0.01	-	-0	-0	-
Total Common Equity	1,274	1,246	714.49	545.07	388.01	242.47
Minority Interest	0.67	-0.01	-	-	-	-
Shareholders' Equity	1,275	1,246	714.49	545.07	388.01	242.47
Total Liabilities & Equity	1,983	1,975	1,491	1,260	1,036	829.34

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	238.69	198.96	220.29	59.08	54.65	80.96
Net Cash (Debt)	199.57	285.65	-105.29	144.38	56.39	-1.81
Net Cash Growth	-38.56%	-	-	156.04%	-	-
Net Cash Per Share	2.38	3.71	-1.67	2.29	0.90	-0.03
Filing Date Shares Outstanding	84	84	63	63	63	63
Total Common Shares Outstanding	84	84	63	63	63	63
Working Capital	368.16	430.54	38.36	109.78	44.37	84.22
Book Value Per Share	15.17	14.83	11.34	8.65	6.16	3.85
Tangible Book Value	1,050	1,019	479.94	468.04	308.17	226.54
Tangible Book Value Per Share	12.50	12.13	7.62	7.43	4.89	3.60
Buildings	293.88	290.92	222.21	-	-	-
Machinery	438.39	408.46	376.8	-	-	-
Construction In Progress	48.25	64.93	42.66	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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