Jiangxi Hengda Hi-Tech Co.,Ltd. (SHE:002591)

Jiangxi Hengda Hi-Tech 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	48.61	98.7	126.37	71.82	113.91	158.98
Short-Term Investments	-	-	10	-	-	10
Trading Asset Securities	45.3	-	-	27.08	89.82	21.02
Cash & Short-Term Investments	93.91	98.7	136.37	98.9	203.72	190
Cash Growth	0.11%	-27.62%	37.88%	-51.45%	7.22%	-10.37%
Accounts Receivable	228.45	246.01	280.54	268.94	324.57	221.69
Other Receivables	16.57	3.21	2.73	12.5	11.32	13.71
Receivables	245.03	249.23	283.27	281.44	335.89	235.4
Inventory	70.74	50.54	74.68	66.15	97.01	100.11
Prepaid Expenses	-	0.02	0.23	0.21	0.41	-
Other Current Assets	38.01	53.18	38.08	77.08	47.16	84.12
Total Current Assets	447.69	451.66	532.63	523.78	684.2	609.63
Property, Plant & Equipment	206.01	213.66	250.53	333.07	272.87	209.37
Long-Term Investments	38.81	14.17	41.04	26.55	25.89	46.14
Goodwill	-	-	-	-	15.97	15.97
Other Intangible Assets	24.65	24.3	24.18	24.89	25.66	26.44
Long-Term Accounts Receivable	-	6.62	7.71	23.74	-	-
Long-Term Deferred Tax Assets	16.89	17.33	21.68	22.05	20.84	20.18
Long-Term Deferred Charges	0.12	0.12	0.53	0.66	0.44	0.63
Other Long-Term Assets	147.7	142.85	137.35	53.95	57.22	60.66
Total Assets	881.86	870.71	1,016	1,009	1,103	989.03
Accounts Payable	45.62	46.05	93.28	69.46	104.58	97.02
Accrued Expenses	3.85	21.39	28.94	27.76	32.51	25.68
Short-Term Debt	105.2	80.37	142.85	102.79	82.05	43.32
Current Portion of Long-Term Debt	3.43	0.73	0.73	27.1	28.36	0.01
Current Portion of Leases	-	2.89	4.33	1.33	5.69	-
Current Income Taxes Payable	3.75	4.25	3.74	2.06	3.3	2.98
Current Unearned Revenue	14.32	2.75	10.45	14.65	13.73	16.73
Other Current Liabilities	28.36	29.82	36.44	12.18	9.23	11.85
Total Current Liabilities	204.53	188.25	320.75	257.31	279.46	197.59
Long-Term Debt	4.34	4.71	5.43	21.55	28.19	9.36
Long-Term Leases	1.3	2.19	4.05	0.37	3.07	-
Long-Term Unearned Revenue	3.44	3.68	2	2.32	2.64	2.96
Long-Term Deferred Tax Liabilities	0.04	0.05	0.04	0.02	0.01	0.01
Other Long-Term Liabilities	5.06	5.41	5.39	7.01	5.22	2.58
Total Liabilities	218.72	204.29	337.66	288.59	318.59	212.51
Common Stock	300.2	300.2	300.2	300.2	300.2	304.48
Additional Paid-In Capital	815.85	815.85	815.85	815.85	815.85	848.55
Retained Earnings	-448.45	-446.15	-435.53	-394.93	-332.54	-350.93
Treasury Stock	-	-	-	-	-	-36.98
Comprehensive Income & Other	-8.99	-9.05	-9.09	-8.36	-7.38	-6.83
Total Common Equity	658.61	660.85	671.43	712.76	776.12	758.3
Minority Interest	4.53	5.57	6.56	7.33	8.37	18.22
Shareholders' Equity	663.14	666.42	677.99	720.09	784.5	776.52
Total Liabilities & Equity	881.86	870.71	1,016	1,009	1,103	989.03
Total Debt	114.28	90.89	157.39	153.14	147.37	52.69
Net Cash (Debt)	-20.37	7.81	-21.02	-54.23	56.35	137.31
Net Cash Growth	-	-	-	-	-58.96%	76.28%
Net Cash Per Share	-0.07	0.03	-0.07	-0.18	0.19	0.45
Filing Date Shares Outstanding	300.2	300.2	300.2	300.2	300.2	304.48
Total Common Shares Outstanding	300.2	300.2	300.2	300.2	300.2	304.48
Working Capital	243.15	263.41	211.88	266.47	404.74	412.04
Book Value Per Share	2.19	2.20	2.24	2.37	2.59	2.49
Tangible Book Value	633.96	636.56	647.25	687.87	734.49	715.88
Tangible Book Value Per Share	2.11	2.12	2.16	2.29	2.45	2.35
Buildings	-	214.52	235.29	155.37	154.99	154.84
Machinery	-	155.99	156.32	153.33	160.87	144.75
Construction In Progress	-	0.8	1.05	154.2	79.72	21.75

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