Guangdong Yowant Technology Group Co., Ltd. (SHE:002291)

SHE:002291 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	207.62	454.71	804.45	1,149	2,246	234.46
Cash & Short-Term Investments	207.62	454.71	804.45	1,149	2,246	234.46
Cash Growth	-60.20%	-43.48%	-30.01%	-48.83%	857.92%	-9.93%
Accounts Receivable	563.24	617.2	1,015	1,215	1,083	1,181
Other Receivables	116.08	143.1	229.66	240.76	85.78	57.13
Receivables	679.32	760.31	1,245	1,456	1,169	1,238
Inventory	311.28	390.42	505.75	639.79	799.94	1,281
Prepaid Expenses	-	2.89	30.72	0.11	3.92	-
Other Current Assets	379.28	409.8	429.4	527.14	362.62	214.36
Total Current Assets	1,577	2,018	3,015	3,772	4,581	2,968
Property, Plant & Equipment	793.54	848.47	1,292	900.09	261.21	124.14
Long-Term Investments	253.83	265.5	256.05	142.23	136.66	121.77
Goodwill	1,179	1,179	1,310	1,420	1,463	1,670
Other Intangible Assets	162.9	170.24	175.72	169.3	131.77	135.75
Long-Term Deferred Tax Assets	295.99	323.55	253.81	63.1	80.92	64.76
Long-Term Deferred Charges	297.23	360.91	167.09	205.12	231.75	301.78
Other Long-Term Assets	410.44	467.78	332.94	110.31	175.11	15.74
Total Assets	4,971	5,634	6,802	6,782	7,062	5,403
Accounts Payable	413.24	517.49	444.05	236.9	312.05	348.09
Accrued Expenses	30.51	124.58	163.38	188.27	148.29	184.67
Short-Term Debt	691.86	690.91	917.55	752.5	650.08	1,119
Current Portion of Long-Term Debt	-	-	-	-	30.09	190.47
Current Portion of Leases	38.39	22.63	34.41	36.6	37.48	-
Current Income Taxes Payable	70.22	4.52	11.46	35.14	10.86	7.27
Current Unearned Revenue	113.12	95.82	32.81	43.8	47.32	48.96
Other Current Liabilities	185.71	152.05	175.89	178.38	143.99	106.88
Total Current Liabilities	1,543	1,608	1,780	1,472	1,380	2,006
Long-Term Debt	-	-	-	-	-	30.09
Long-Term Leases	333.54	489.4	487.03	64.37	85.33	-
Long-Term Deferred Tax Liabilities	63.11	88.46	90.77	15.67	-	-
Other Long-Term Liabilities	-	-	-	0.07	-	0.97
Total Liabilities	1,940	2,186	2,357	1,552	1,465	2,037
Common Stock	935.55	929.78	930.6	911.26	909.84	738.49
Additional Paid-In Capital	5,291	5,400	5,398	5,068	5,106	2,277
Retained Earnings	-3,118	-2,704	-1,702	-652.74	-388.2	311.79
Treasury Stock	-48.17	-151.05	-160.05	-92.05	-48.43	-
Comprehensive Income & Other	-42.32	-42.38	-28.9	-26.84	-11.06	-0.81
Total Common Equity	3,018	3,433	4,437	5,208	5,568	3,326
Minority Interest	12.72	15.09	7.55	22.6	28.22	39.38
Shareholders' Equity	3,031	3,448	4,445	5,231	5,596	3,366
Total Liabilities & Equity	4,971	5,634	6,802	6,782	7,062	5,403
Total Debt	1,064	1,203	1,439	853.47	802.98	1,340
Net Cash (Debt)	-856.18	-748.22	-634.53	295.86	1,443	-1,105
Net Cash Growth	-	-	-	-79.50%	-	-
Net Cash Per Share	-0.93	-0.81	-0.70	0.33	1.86	-1.36
Filing Date Shares Outstanding	940.13	921.21	922.04	906.51	909.84	738.49
Total Common Shares Outstanding	940.13	921.21	922.04	906.51	909.84	738.49
Working Capital	34.43	410.13	1,236	2,301	3,201	962.45
Book Value Per Share	3.21	3.73	4.81	5.75	6.12	4.50
Tangible Book Value	1,676	2,083	2,952	3,619	3,973	1,520
Tangible Book Value Per Share	1.78	2.26	3.20	3.99	4.37	2.06
Buildings	-	180.78	337.55	494.02	-	-
Machinery	-	153.7	136.26	115.54	104.92	92.38
Construction In Progress	-	289.5	459.47	259.28	37.2	9.42

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.