HeNan Splendor Science & Technology Co., Ltd. (SHE:002296)

SHE:002296 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	173.12	314.44	274.37	282.79	266.09	197.08
Short-Term Investments	-	258.26	229.28	124.88	166.5	50.32
Trading Asset Securities	-	-	-	-	-	220
Cash & Short-Term Investments	173.12	572.7	503.64	407.67	432.59	467.4
Cash Growth	-61.66%	13.71%	23.54%	-5.76%	-7.45%	-18.34%
Accounts Receivable	1,061	1,066	1,084	508.9	563.18	533.01
Other Receivables	17.42	8.46	12.27	8.22	11.98	12.88
Receivables	1,078	1,075	1,096	517.13	575.17	545.89
Inventory	423.06	377.07	502.09	554.66	462.45	388.09
Other Current Assets	370.94	68.53	11.42	17.4	32.77	41.76
Total Current Assets	2,045	2,093	2,113	1,497	1,503	1,443
Property, Plant & Equipment	300.54	317.78	349.18	396.53	440.79	479.03
Long-Term Investments	781.92	612.86	594.2	525.96	331.54	188.19
Other Intangible Assets	41.49	42.59	45.55	48.46	51.71	48.39
Long-Term Deferred Tax Assets	70.56	72.51	92.33	168.3	121.95	123.77
Other Long-Term Assets	30.64	30.82	0.02	0.41	5.47	1.47
Total Assets	3,270	3,169	3,194	2,637	2,454	2,284

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	462.05	449.47	448.45	228.23	254.52	192.21
Accrued Expenses	9.87	62.07	103.34	45.44	30.2	34.28
Short-Term Debt	3	-	-	-	-	3
Current Portion of Long-Term Debt	0.84	-	-	-	-	-
Current Portion of Leases	-	1.2	0.8	0.92	-	-
Current Income Taxes Payable	14.38	9.18	6.72	22.6	3.82	17.53
Current Unearned Revenue	219.23	187	282.15	237.07	222.28	265.11
Other Current Liabilities	10.94	14.11	11.34	13.78	72.3	72
Total Current Liabilities	720.32	723.04	852.79	548.05	583.11	584.12
Long-Term Leases	0.3	0.62	0.51	0.46	-	-
Long-Term Deferred Tax Liabilities	-	-	6.78	74.85	52.84	51.07
Total Liabilities	720.62	723.65	860.09	623.36	635.96	635.2

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	389.58	389.58	389.58	389.58	389.6	389.62
Additional Paid-In Capital	780.39	780.21	776.56	762.51	724.84	770.81
Retained Earnings	1,471	1,367	1,257	1,022	857.38	753.39
Treasury Stock	-	-	-	-74.28	-85.41	-198.47
Comprehensive Income & Other	-110.5	-110.5	-110.5	-110.5	-93.3	-93.3
Total Common Equity	2,531	2,426	2,313	1,989	1,793	1,622
Minority Interest	19.32	19.93	21.37	24.05	25.38	26.75
Shareholders' Equity	2,550	2,446	2,334	2,013	1,818	1,649
Total Liabilities & Equity	3,270	3,169	3,194	2,637	2,454	2,284

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	4.14	1.81	1.31	1.38	-	3
Net Cash (Debt)	168.98	570.89	502.33	406.29	432.59	464.4
Net Cash Growth	-62.53%	13.65%	23.64%	-6.08%	-6.85%	-18.44%
Net Cash Per Share	0.43	1.46	1.30	1.08	1.17	1.27
Filing Date Shares Outstanding	389.56	389.58	389.58	378.97	371.41	365.76
Total Common Shares Outstanding	389.56	389.58	389.58	378.97	371.41	365.76
Working Capital	1,325	1,370	1,260	948.8	919.86	859.01
Book Value Per Share	6.50	6.23	5.94	5.25	4.83	4.43
Tangible Book Value	2,489	2,383	2,267	1,941	1,741	1,574
Tangible Book Value Per Share	6.39	6.12	5.82	5.12	4.69	4.30
Buildings	-	319.37	328.66	323.71	323.62	260.81
Machinery	-	240.58	225.46	222.9	218.34	209.68
Construction In Progress	-	13.86	13.34	24.39	23.92	86.45

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 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 9, 2026

Data Sources Report a data error