Changchun UP Optotech Co.,Ltd. (SHE:002338)
China · Delayed Price · Currency is CNY 38.45
+2.44 (6.78%)
Oct 28, 2026, 2:35 PM CST
Changchun UP Optotech Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 139.27 | 377.02 | 227.4 | 315.09 | 137 | 136.36 |
Trading Asset Securities | 0.01 | 29.01 | 10 | 11.03 | 46.18 | 10 |
Cash & Short-Term Investments | 139.28 | 406.03 | 237.4 | 326.12 | 183.18 | 146.36 |
Cash Growth | -17.85% | 71.03% | -27.21% | 78.03% | 25.16% | -0.31% |
Accounts Receivable | 761.98 | 614.18 | 509.32 | 321.88 | 283.04 | 228.78 |
Other Receivables | 13.64 | 7.36 | 7.99 | 6.6 | 6.77 | 4.21 |
Receivables | 775.62 | 621.54 | 517.31 | 328.48 | 289.82 | 232.99 |
Inventory | 432.13 | 359.97 | 361.47 | 423.98 | 422.22 | 332.7 |
Prepaid Expenses | - | 0.08 | 0.01 | 0.01 | 0.32 | - |
Other Current Assets | 168.79 | 104.34 | 80.05 | 90.54 | 96.4 | 94.17 |
Total Current Assets | 1,516 | 1,492 | 1,196 | 1,169 | 991.93 | 806.22 |
Property, Plant & Equipment | 359.65 | 346.72 | 328.35 | 340.25 | 326.75 | 191.39 |
Long-Term Investments | 982.61 | 436.05 | 344.82 | 277.45 | 221.55 | 132.55 |
Goodwill | 294.48 | 294.48 | 294.48 | 294.48 | 294.48 | 0.36 |
Other Intangible Assets | 41.53 | 43.14 | 49.63 | 56.94 | 63.69 | 16.65 |
Long-Term Deferred Tax Assets | 46.56 | 46.56 | 38.16 | 27.77 | 18.5 | 11.09 |
Long-Term Deferred Charges | 1.83 | 1.86 | 2.5 | 2.37 | 1.12 | 0.99 |
Other Long-Term Assets | 30.41 | 13.24 | 7.41 | 8.22 | 13.05 | 15.88 |
Total Assets | 3,273 | 2,674 | 2,262 | 2,177 | 1,931 | 1,175 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 119.48 | 117.81 | 73.6 | 63.96 | 96.69 | 54.09 |
Accrued Expenses | 11.56 | 28.36 | 15.14 | 15.47 | 23.58 | 6.06 |
Short-Term Debt | 277.73 | 248.44 | 106.69 | 124.8 | 45.44 | - |
Current Portion of Long-Term Debt | 59.47 | 47.79 | 33.66 | 7.15 | - | - |
Current Portion of Leases | - | 11.68 | 10.68 | 7.07 | 8.3 | 7.25 |
Current Income Taxes Payable | 0.59 | 8.44 | 7.62 | 9.43 | 9.33 | 1.64 |
Current Unearned Revenue | 154.76 | 167.63 | 14.79 | 42.35 | 56.47 | 18.03 |
Other Current Liabilities | 37.47 | 24.84 | 118.71 | 141.96 | 72.62 | 15.66 |
Total Current Liabilities | 661.06 | 654.99 | 380.89 | 412.2 | 312.43 | 102.73 |
Long-Term Debt | 169.14 | 140.51 | 125.75 | 114.22 | 98.72 | - |
Long-Term Leases | 5.9 | 6.9 | 11.02 | 3.85 | 5.67 | 4.2 |
Long-Term Unearned Revenue | 68.64 | 72.02 | 60.3 | 53.94 | 32.41 | 37.17 |
Long-Term Deferred Tax Liabilities | 6.17 | 6.17 | 7.35 | 8.82 | 10.93 | 2.19 |
Other Long-Term Liabilities | 20.93 | 21.03 | 25.2 | 118.17 | 125.12 | - |
Total Liabilities | 931.84 | 901.61 | 610.51 | 711.19 | 585.28 | 146.29 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 240 | 240 | 240 | 240 | 240 | 240 |
Additional Paid-In Capital | 970.46 | 496.53 | 480.74 | 445.04 | 433.26 | 309.84 |
Retained Earnings | 748.02 | 672.26 | 606.13 | 548.11 | 463.87 | 391.65 |
Comprehensive Income & Other | 4.75 | 5.51 | -0.69 | -0.66 | -0.36 | -0.09 |
Total Common Equity | 1,963 | 1,414 | 1,326 | 1,232 | 1,137 | 941.4 |
Minority Interest | 377.81 | 358.13 | 324.91 | 232.93 | 209.02 | 87.43 |
Shareholders' Equity | 2,341 | 1,772 | 1,651 | 1,465 | 1,346 | 1,029 |
Total Liabilities & Equity | 3,273 | 2,674 | 2,262 | 2,177 | 1,931 | 1,175 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 512.24 | 455.32 | 287.8 | 257.1 | 158.12 | 11.45 |
Net Cash (Debt) | -372.96 | -49.29 | -50.4 | 69.02 | 25.06 | 134.91 |
Net Cash Growth | - | - | - | 175.43% | -81.42% | -8.11% |
Net Cash Per Share | -1.58 | -0.21 | -0.21 | 0.29 | 0.10 | 0.55 |
Filing Date Shares Outstanding | 229.7 | 240 | 240 | 240 | 240 | 240 |
Total Common Shares Outstanding | 229.7 | 240 | 240 | 240 | 240 | 240 |
Working Capital | 854.75 | 836.98 | 815.34 | 756.93 | 679.5 | 703.49 |
Book Value Per Share | 8.55 | 5.89 | 5.53 | 5.14 | 4.74 | 3.92 |
Tangible Book Value | 1,627 | 1,077 | 982.06 | 881.06 | 778.6 | 924.39 |
Tangible Book Value Per Share | 7.08 | 4.49 | 4.09 | 3.67 | 3.24 | 3.85 |
Buildings | - | 221.6 | 221.6 | 218.33 | 213.71 | 135.2 |
Machinery | - | 507.93 | 423.35 | 421.46 | 357.4 | 272.6 |
Construction In Progress | - | 23 | 2.55 | 2.88 | 23.73 | 6.73 |