Shanghai Yanhua Smartech Group Co., Ltd. (SHE:002178)

SHE:002178 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	146.11	208.64	202.51	357.72	373.47	392.85
Trading Asset Securities	11.12	11.01	-	-	-	13.94
Cash & Short-Term Investments	157.23	219.65	202.51	357.72	373.47	406.8
Cash Growth	-17.45%	8.46%	-43.39%	-4.22%	-8.19%	-1.16%
Accounts Receivable	484.31	476.37	518.56	555.05	656.57	714.47
Other Receivables	12.83	55.41	58.37	65.32	75.4	78.05
Receivables	497.14	531.78	576.93	620.37	731.97	792.51
Inventory	44.6	43.65	42.22	59.91	73.99	68.15
Other Current Assets	73.34	78.24	82.83	65	24.74	31.11
Total Current Assets	772.31	873.33	904.5	1,103	1,204	1,299
Property, Plant & Equipment	88.07	91.14	111.76	124.09	114.02	99.13
Long-Term Investments	70.59	73.93	35.98	40	62.94	148.31
Other Intangible Assets	76.31	82.13	72.3	76.64	56.7	45.77
Long-Term Accounts Receivable	-	13.62	14.95	14	13.86	-
Long-Term Deferred Tax Assets	74.76	72.56	79.56	75.37	72.53	63.41
Long-Term Deferred Charges	11.53	1.76	22.89	8.94	45.74	44.73
Other Long-Term Assets	170.75	162.2	170.11	164.2	61.13	70.39
Total Assets	1,264	1,371	1,412	1,606	1,631	1,770

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	454.98	490.55	498.9	537.44	630.55	605.16
Accrued Expenses	10.08	29.94	30.17	62.2	67.88	38.49
Short-Term Debt	119.98	110.09	95.1	128.92	136.18	130.45
Current Portion of Long-Term Debt	9.09	2.74	2.76	23.11	16.01	40.26
Current Portion of Leases	-	2.57	4.02	4.45	1.87	4.38
Current Income Taxes Payable	2.06	0.28	0.32	1.5	0.56	0.26
Current Unearned Revenue	31.87	43.87	53.13	69.27	101.36	79.45
Other Current Liabilities	70.32	66.49	73.74	78.06	77.03	123.46
Total Current Liabilities	698.37	746.52	758.15	904.97	1,031	1,022
Long-Term Debt	-	6.6	4.38	0.12	19.2	9.73
Long-Term Leases	0.79	2.01	12.33	16.11	-	1.96
Long-Term Unearned Revenue	-	0.35	0.35	-	0.13	0.61
Long-Term Deferred Tax Liabilities	3.58	3.87	3.75	4.48	0.28	-
Other Long-Term Liabilities	62.82	62.82	62.82	46.78	-	-
Total Liabilities	765.56	822.17	841.77	972.45	1,051	1,034

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	712.15	712.15	712.15	712.15	712.15	712.15
Additional Paid-In Capital	232.67	232.67	232.67	232.67	226.85	230.08
Retained Earnings	-512.97	-507	-515.95	-494.65	-517.16	-370.84
Total Common Equity	431.86	437.83	428.88	450.17	421.84	571.38
Minority Interest	66.9	110.67	141.4	183.8	158.21	164.73
Shareholders' Equity	498.76	548.5	570.28	633.97	580.05	736.11
Total Liabilities & Equity	1,264	1,371	1,412	1,606	1,631	1,770

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	129.86	124.01	118.59	172.72	173.26	186.77
Net Cash (Debt)	27.38	95.65	83.92	185	200.22	220.03
Net Cash Growth	-46.81%	13.97%	-54.64%	-7.60%	-9.01%	-15.51%
Net Cash Per Share	0.04	0.13	0.12	0.25	0.29	0.24
Filing Date Shares Outstanding	709.92	712.15	712.15	712.15	712.15	712.15
Total Common Shares Outstanding	709.92	712.15	712.15	712.15	712.15	712.15
Working Capital	73.94	126.81	146.35	198.03	172.75	276.66
Book Value Per Share	0.61	0.61	0.60	0.63	0.59	0.80
Tangible Book Value	355.55	355.7	356.58	373.54	365.15	525.61
Tangible Book Value Per Share	0.50	0.50	0.50	0.52	0.51	0.74
Buildings	-	48.41	52.59	40.21	54.19	34.15
Machinery	-	139.2	158.53	209.32	182.37	169.32
Construction In Progress	-	8.32	5.35	11.32	14.36	6.83

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 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:

Nov 11, 2026

Data Sources Report a data error