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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	182.93	314.44	274.37	282.79	266.09	197.08
Short-Term Investments	286.25	258.26	229.28	124.88	166.5	50.32
Trading Asset Securities	-	-	-	-	-	220
Cash & Short-Term Investments	469.18	572.7	503.64	407.67	432.59	467.4
Cash Growth	1.64%	13.71%	23.54%	-5.76%	-7.45%	-18.34%
Accounts Receivable	1,040	1,066	1,084	508.9	563.18	533.01
Other Receivables	21.14	8.46	12.27	8.22	11.98	12.88
Receivables	1,062	1,075	1,096	517.13	575.17	545.89
Inventory	483.57	377.07	502.09	554.66	462.45	388.09
Other Current Assets	68.86	68.53	11.42	17.4	32.77	41.76
Total Current Assets	2,083	2,093	2,113	1,497	1,503	1,443
Property, Plant & Equipment	300.72	317.78	349.18	396.53	440.79	479.03
Long-Term Investments	785.05	612.86	594.2	525.96	331.54	188.19
Other Intangible Assets	42.26	42.59	45.55	48.46	51.71	48.39
Long-Term Deferred Tax Assets	74.36	72.51	92.33	168.3	121.95	123.77
Other Long-Term Assets	29.77	30.82	0.02	0.41	5.47	1.47
Total Assets	3,315	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	484.28	449.47	448.45	228.23	254.52	192.21
Accrued Expenses	20.83	62.07	103.34	45.44	30.2	34.28
Short-Term Debt	3	-	-	-	-	3
Current Portion of Leases	1.22	1.2	0.8	0.92	-	-
Current Income Taxes Payable	13.99	9.18	6.72	22.6	3.82	17.53
Current Unearned Revenue	266.09	187	282.15	237.07	222.28	265.11
Other Current Liabilities	13.02	14.11	11.34	13.78	72.3	72
Total Current Liabilities	802.43	723.04	852.79	548.05	583.11	584.12
Long-Term Leases	-	0.62	0.51	0.46	-	-
Long-Term Deferred Tax Liabilities	-	-	6.78	74.85	52.84	51.07
Total Liabilities	802.43	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	Jun 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	1,434	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	2,493	2,426	2,313	1,989	1,793	1,622
Minority Interest	19.47	19.93	21.37	24.05	25.38	26.75
Shareholders' Equity	2,513	2,446	2,334	2,013	1,818	1,649
Total Liabilities & Equity	3,315	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	4.22	1.81	1.31	1.38	-	3
Net Cash (Debt)	464.96	570.89	502.33	406.29	432.59	464.4
Net Cash Growth	0.91%	13.65%	23.64%	-6.08%	-6.85%	-18.44%
Net Cash Per Share	1.19	1.46	1.30	1.08	1.17	1.27
Filing Date Shares Outstanding	389.58	389.58	389.58	378.97	371.41	365.76
Total Common Shares Outstanding	389.58	389.58	389.58	378.97	371.41	365.76
Working Capital	1,281	1,370	1,260	948.8	919.86	859.01
Book Value Per Share	6.40	6.23	5.94	5.25	4.83	4.43
Tangible Book Value	2,451	2,383	2,267	1,941	1,741	1,574
Tangible Book Value Per Share	6.29	6.12	5.82	5.12	4.69	4.30
Buildings	319.8	319.37	328.66	323.71	323.62	260.81
Machinery	244.82	240.58	225.46	222.9	218.34	209.68
Construction In Progress	13.87	13.86	13.34	24.39	23.92	86.45

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 22, 2026

Data Sources Report a data error