Jiangsu Yanghe Distillery Co., Ltd. (SHE:002304)

Jiangsu Yanghe Distillery 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	9,840	13,263	21,748	25,813	24,375	20,956
Trading Asset Securities	8,663	7,294	6,380	5,851	7,998	10,954
Cash & Short-Term Investments	18,503	20,557	28,128	31,664	32,374	31,910
Cash Growth	-15.23%	-26.92%	-11.17%	-2.19%	1.45%	48.11%
Accounts Receivable	74.51	190.18	1,513	791.58	1,194	887.89
Other Receivables	19.02	11.88	17.05	57.78	74.36	11.52
Receivables	93.53	202.06	1,530	849.36	1,269	899.41
Inventory	19,997	20,375	19,733	18,954	17,729	16,803
Prepaid Expenses	-	647.73	379.1	15.37	-	-
Other Current Assets	1,481	803.87	554.15	1,052	140.71	152.41
Total Current Assets	40,075	42,586	50,325	52,535	51,512	49,765
Property, Plant & Equipment	7,360	7,587	7,551	6,845	6,586	6,822
Long-Term Investments	4,643	4,956	5,850	6,763	6,182	7,669
Goodwill	150.89	150.89	276	276	276	276
Other Intangible Assets	1,719	1,766	1,804	1,773	1,714	1,680
Long-Term Deferred Tax Assets	1,344	1,279	1,243	1,326	1,507	1,386
Long-Term Deferred Charges	100.18	88.47	116.47	8.05	12.08	16.1
Other Long-Term Assets	190.51	182.33	180.61	266.03	183.85	186.14
Total Assets	55,582	58,596	67,345	69,792	67,973	67,799

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	998.18	817.81	1,265	1,426	1,376	1,474
Accrued Expenses	30.22	1,251	1,218	1,223	1,518	1,719
Short-Term Debt	4.9	10.01	-	-	-	-
Current Portion of Long-Term Debt	27.75	6.8	-	-	-	-
Current Portion of Leases	-	31.15	23.59	25.08	23.68	8.41
Current Income Taxes Payable	611	55.2	36.51	508.56	563.18	2,201
Current Unearned Revenue	4,896	7,529	10,344	11,105	13,742	15,805
Other Current Liabilities	2,093	1,610	2,372	2,889	2,705	3,527
Total Current Liabilities	8,661	11,311	15,259	17,176	19,928	24,733
Long-Term Debt	145.75	81	-	-	-	0.04
Long-Term Leases	23.26	44.42	40.13	48.71	3.72	10.73
Long-Term Unearned Revenue	43.74	40.27	45.53	87.52	92.28	77.24
Long-Term Deferred Tax Liabilities	17.25	28.6	110.39	234.39	227.53	299.38
Other Long-Term Liabilities	196.24	197.36	197.64	196.01	196.46	196.69
Total Liabilities	9,087	11,703	15,652	17,742	20,448	25,317

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	1,506	1,506	1,506	1,506	1,507	1,507
Additional Paid-In Capital	931.06	930.15	930.15	930.52	904.65	782.24
Retained Earnings	43,975	44,358	49,153	49,500	45,118	40,259
Treasury Stock	-	-	-	-	-56.28	-56.28
Comprehensive Income & Other	-3.94	2.1	-1.23	2.02	1.98	-5.84
Total Common Equity	46,408	46,797	51,588	51,939	47,475	42,486
Minority Interest	86.44	96.22	104.8	111.35	49.5	-4.9
Shareholders' Equity	46,495	46,893	51,693	52,050	47,525	42,481
Total Liabilities & Equity	55,582	58,596	67,345	69,792	67,973	67,799

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	201.66	173.38	63.72	73.79	27.4	19.17
Net Cash (Debt)	18,301	20,384	28,065	31,590	32,346	31,891
Net Cash Growth	-15.53%	-27.37%	-11.16%	-2.34%	1.43%	48.02%
Net Cash Per Share	12.15	13.53	18.63	20.97	21.47	21.30
Filing Date Shares Outstanding	1,506	1,506	1,506	1,506	1,506	1,497
Total Common Shares Outstanding	1,506	1,506	1,506	1,506	1,506	1,497
Working Capital	31,414	31,276	35,066	35,359	31,584	25,031
Book Value Per Share	30.81	31.06	34.25	34.48	31.52	28.38
Tangible Book Value	44,538	44,880	49,508	49,889	45,485	40,531
Tangible Book Value Per Share	29.57	29.79	32.86	33.12	30.19	27.07
Buildings	-	9,632	8,948	8,366	8,310	8,171
Machinery	-	4,473	4,064	3,832	3,759	3,757
Construction In Progress	-	1,456	1,913	1,457	757.15	525.5

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 10, 2026

Data Sources Report a data error