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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	172.53	208.64	202.51	357.72	373.47	392.85
Trading Asset Securities	11.09	11.01	-	-	-	13.94
Cash & Short-Term Investments	183.62	219.65	202.51	357.72	373.47	406.8
Cash Growth	-8.45%	8.46%	-43.39%	-4.22%	-8.19%	-1.16%
Accounts Receivable	476.61	476.37	518.56	555.05	656.57	714.47
Other Receivables	59.16	55.41	58.37	65.32	75.4	78.05
Receivables	535.78	531.78	576.93	620.37	731.97	792.51
Inventory	46.42	43.65	42.22	59.91	73.99	68.15
Other Current Assets	73.91	78.24	82.83	65	24.74	31.11
Total Current Assets	839.72	873.33	904.5	1,103	1,204	1,299
Property, Plant & Equipment	88.13	91.14	111.76	124.09	114.02	99.13
Long-Term Investments	71.68	73.93	35.98	40	62.94	148.31
Other Intangible Assets	77.31	82.13	72.3	76.64	56.7	45.77
Long-Term Accounts Receivable	10.97	13.62	14.95	14	13.86	-
Long-Term Deferred Tax Assets	76.4	72.56	79.56	75.37	72.53	63.41
Long-Term Deferred Charges	4.9	1.76	22.89	8.94	45.74	44.73
Other Long-Term Assets	159.86	162.2	170.11	164.2	61.13	70.39
Total Assets	1,329	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	479.08	490.55	498.9	537.44	630.55	605.16
Accrued Expenses	16.3	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	7.09	2.74	2.76	23.11	16.01	40.26
Current Portion of Leases	2.38	2.57	4.02	4.45	1.87	4.38
Current Income Taxes Payable	0.28	0.28	0.32	1.5	0.56	0.26
Current Unearned Revenue	31.81	43.87	53.13	69.27	101.36	79.45
Other Current Liabilities	66.85	66.49	73.74	78.06	77.03	123.46
Total Current Liabilities	723.77	746.52	758.15	904.97	1,031	1,022
Long-Term Debt	0.88	6.6	4.38	0.12	19.2	9.73
Long-Term Leases	1.08	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	3.63	3.87	3.75	4.48	0.28	-
Other Long-Term Liabilities	62.82	62.82	62.82	46.78	-	-
Total Liabilities	792.18	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	Jun 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	-518.37	-507	-515.95	-494.65	-517.16	-370.84
Total Common Equity	426.46	437.83	428.88	450.17	421.84	571.38
Minority Interest	110.33	110.67	141.4	183.8	158.21	164.73
Shareholders' Equity	536.79	548.5	570.28	633.97	580.05	736.11
Total Liabilities & Equity	1,329	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	131.41	124.01	118.59	172.72	173.26	186.77
Net Cash (Debt)	52.21	95.65	83.92	185	200.22	220.03
Net Cash Growth	-12.07%	13.97%	-54.64%	-7.60%	-9.01%	-15.51%
Net Cash Per Share	0.07	0.13	0.12	0.25	0.29	0.24
Filing Date Shares Outstanding	712.15	712.15	712.15	712.15	712.15	712.15
Total Common Shares Outstanding	712.15	712.15	712.15	712.15	712.15	712.15
Working Capital	115.95	126.81	146.35	198.03	172.75	276.66
Book Value Per Share	0.60	0.61	0.60	0.63	0.59	0.80
Tangible Book Value	349.14	355.7	356.58	373.54	365.15	525.61
Tangible Book Value Per Share	0.49	0.50	0.50	0.52	0.51	0.74
Buildings	47.31	48.41	52.59	40.21	54.19	34.15
Machinery	13.61	139.2	158.53	209.32	182.37	169.32
Construction In Progress	11.08	8.32	5.35	11.32	14.36	6.83

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:

Sep 6, 2026

Data Sources Report a data error