GEM Co., Ltd. (SHE:002340)

GEM Co., Ltd. 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	4,750	4,738	5,544	5,354	3,683	4,423
Trading Asset Securities	330.06	0.33	-	-	-	-
Cash & Short-Term Investments	5,080	4,738	5,544	5,354	3,683	4,423
Cash Growth	52.86%	-14.52%	3.54%	45.38%	-16.74%	33.68%
Accounts Receivable	6,719	7,391	7,794	5,770	4,690	3,102
Other Receivables	1,101	1,084	394.86	313.21	263.44	242.21
Receivables	7,820	8,476	8,189	6,083	4,953	3,345
Inventory	9,969	8,773	8,297	7,662	6,265	5,813
Prepaid Expenses	-	-	-	581.25	-	-
Other Current Assets	5,489	3,831	2,551	2,364	2,107	1,551
Total Current Assets	28,358	25,819	24,580	22,045	17,008	15,132
Property, Plant & Equipment	33,814	32,118	20,423	17,140	13,373	10,792
Long-Term Investments	2,688	3,011	3,312	1,782	1,142	1,175
Goodwill	53.36	53.36	59.71	82.71	84.64	88.58
Other Intangible Assets	2,927	2,379	2,336	2,113	1,809	1,764
Long-Term Deferred Tax Assets	214	131.02	122.66	187.51	119.3	92.08
Long-Term Deferred Charges	167.31	123.08	133.03	155.4	153.47	152.46
Other Long-Term Assets	4,042	3,162	1,666	625.02	693.58	512.37
Total Assets	72,264	66,797	52,632	44,130	34,382	29,708
Accounts Payable	7,963	6,916	5,429	3,932	4,273	3,848
Accrued Expenses	51.06	130.98	152.92	185.39	190.03	110.28
Short-Term Debt	7,227	9,182	6,898	4,954	5,951	6,643
Current Portion of Long-Term Debt	6,628	5,387	4,590	2,598	588.14	924.52
Current Portion of Leases	-	414.76	435.54	642.01	801.77	663.52
Current Income Taxes Payable	205.53	41.92	15.07	145.66	108.77	38.08
Current Unearned Revenue	1,283	1,940	1,060	175.67	96.49	109.21
Other Current Liabilities	3,527	6,339	3,628	2,458	1,890	1,248
Total Current Liabilities	26,884	30,353	22,208	15,091	13,899	13,585
Long-Term Debt	18,325	12,003	8,161	7,508	3,837	1,410
Long-Term Leases	59.53	585.75	189.3	294.29	583.27	400.55
Long-Term Unearned Revenue	240.1	252.29	271.28	312.66	200.15	167.15
Long-Term Deferred Tax Liabilities	39.91	89.7	99.19	52.32	54.26	60.48
Other Long-Term Liabilities	1,390	13.46	-	-	-	-
Total Liabilities	46,939	43,297	30,929	23,258	18,574	15,622
Common Stock	5,124	5,126	5,136	5,136	4,784	4,784
Additional Paid-In Capital	8,583	8,295	8,403	8,214	5,445	5,371
Retained Earnings	7,008	6,156	5,545	5,128	3,971	3,122
Treasury Stock	-229.96	-150.62	-226.18	-153.07	-	-
Comprehensive Income & Other	153.72	-0.33	-95.97	159.23	26.98	33.57
Total Common Equity	20,639	19,426	18,762	18,484	14,226	13,310
Minority Interest	4,685	4,074	2,942	2,388	1,583	776.3
Shareholders' Equity	25,325	23,500	21,703	20,871	15,809	14,086
Total Liabilities & Equity	72,264	66,797	52,632	44,130	34,382	29,708
Total Debt	32,240	27,573	20,274	15,996	11,761	10,041
Net Cash (Debt)	-27,160	-22,834	-14,730	-10,642	-8,078	-5,618
Net Cash Per Share	-5.31	-4.48	-2.84	-2.14	-1.66	-1.23
Filing Date Shares Outstanding	5,099	5,101	5,116	5,136	4,784	4,784
Total Common Shares Outstanding	5,099	5,101	5,116	5,136	4,784	4,784
Working Capital	1,473	-4,534	2,372	6,954	3,108	1,547
Book Value Per Share	4.05	3.81	3.67	3.60	2.97	2.78
Tangible Book Value	17,659	16,993	16,366	16,288	12,333	11,457
Tangible Book Value Per Share	3.46	3.33	3.20	3.17	2.58	2.40
Buildings	-	8,769	8,802	7,309	6,548	-
Machinery	-	22,411	14,156	10,465	7,056	-
Construction In Progress	-	7,273	2,730	3,652	2,968	-

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