Luyang Energy-Saving Materials Co., Ltd. (SHE:002088)

SHE:002088 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	245.46	652.47	615.12	1,029	743.78	589.2
Short-Term Investments	-	10.74	-	-	-	-
Cash & Short-Term Investments	245.46	663.21	615.12	1,029	743.78	589.2
Cash Growth	-45.40%	7.82%	-40.20%	38.31%	26.24%	32.31%
Accounts Receivable	1,666	1,937	1,867	1,817	1,500	1,371
Other Receivables	23.99	24.42	22.29	126.97	16.43	17.36
Receivables	1,690	1,962	1,890	1,944	1,517	1,389
Inventory	302.74	279.69	298.53	370.61	426.62	315.75
Prepaid Expenses	-	10.37	3.55	0.52	0.34	0.86
Other Current Assets	44.23	25.23	42.35	61.41	28.42	24.94
Total Current Assets	2,283	2,940	2,849	3,405	2,716	2,320
Property, Plant & Equipment	682.35	735.66	777.12	827.84	921.14	789.55
Long-Term Investments	-	61	-	-	-	-
Other Intangible Assets	117.2	121.74	129.78	134.89	128.2	130.59
Long-Term Deferred Tax Assets	47.06	39.94	36.81	31.71	22.84	21.44
Long-Term Deferred Charges	6.19	7.81	7.75	13.84	2.34	0.88
Other Long-Term Assets	95.2	31.17	34.42	32.25	31.47	42.31
Total Assets	3,231	3,937	3,835	4,445	3,822	3,304
Accounts Payable	342.33	628.61	615.64	765.55	622.36	504.94
Accrued Expenses	55.2	113.42	104.59	132.25	114.96	97.42
Short-Term Debt	-	2.12	4.74	4.46	-	5.01
Current Portion of Leases	6.2	7.72	5.57	5.41	2.05	-
Current Income Taxes Payable	39.81	24.62	12.93	9.94	13.45	38.71
Current Unearned Revenue	60.87	69.85	136.47	211.32	220.91	163.98
Other Current Liabilities	103.73	167.6	116.96	130.88	93.86	97.24
Total Current Liabilities	608.13	1,014	996.89	1,260	1,068	907.29
Long-Term Leases	7.56	10.01	15.48	24.9	103.25	-
Long-Term Unearned Revenue	15.6	18.99	14.64	18.56	14.58	17.46
Long-Term Deferred Tax Liabilities	1.29	1.06	1.04	1.36	1.68	2.02
Other Long-Term Liabilities	0.15	0.15	0.41	0.53	-	-
Total Liabilities	632.73	1,044	1,028	1,305	1,187	926.76
Common Stock	510.81	513.12	506.33	506.33	506.33	361.68
Additional Paid-In Capital	322.96	333.13	280.93	696.53	440.6	573.56
Retained Earnings	1,788	2,092	2,020	1,933	1,704	1,477
Treasury Stock	-23.43	-44.04	-	-	-13.36	-30.44
Comprehensive Income & Other	-0.41	-0.49	-0.79	-1.04	-2.94	-4.47
Total Common Equity	2,598	2,893	2,807	3,135	2,635	2,378
Minority Interest	-	-	-	5.36	-	-
Shareholders' Equity	2,598	2,893	2,807	3,140	2,635	2,378
Total Liabilities & Equity	3,231	3,937	3,835	4,445	3,822	3,304
Total Debt	13.76	19.85	25.79	34.77	105.31	5.01
Net Cash (Debt)	231.7	643.36	589.34	993.94	638.48	584.19
Net Cash Growth	-46.02%	9.17%	-40.71%	55.67%	9.29%	34.21%
Net Cash Per Share	0.45	1.26	1.16	1.98	1.27	1.17
Filing Date Shares Outstanding	510.81	513.12	506.33	506.33	506.33	506.36
Total Common Shares Outstanding	510.81	513.12	506.33	506.33	506.33	506.36
Working Capital	1,675	1,926	1,852	2,145	1,648	1,412
Book Value Per Share	5.09	5.64	5.54	6.19	5.20	4.70
Tangible Book Value	2,481	2,772	2,677	3,000	2,506	2,247
Tangible Book Value Per Share	4.86	5.40	5.29	5.93	4.95	4.44
Buildings	-	674.6	659.98	600.26	600.28	579.52
Machinery	-	1,042	1,042	1,003	1,156	1,048
Construction In Progress	-	8.79	22.38	123.4	9	22.15

Source: S&P Global Market Intelligence. Standard template. Financial Sources.