Zhejiang Youpon Integrated Ceiling Co.,Ltd. (SHE:002718)

SHE:002718 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	285.13	325.48	472.99	325.55	191.31	221.3
Trading Asset Securities	-	-	-	3	3	32.48
Cash & Short-Term Investments	285.13	325.48	472.99	328.55	194.31	253.78
Cash Growth	-11.83%	-31.19%	43.96%	69.09%	-23.43%	-20.98%
Accounts Receivable	9.85	31.75	101.12	189.01	271.57	360.61
Other Receivables	1.83	2.76	4.43	7.37	14.43	15.24
Receivables	11.68	34.51	105.55	196.38	286	375.85
Inventory	63.13	83.14	96.35	105.21	141.94	127.12
Other Current Assets	12.8	12.58	15.44	21.27	27.33	24.71
Total Current Assets	372.74	455.71	690.34	651.41	649.57	781.45
Property, Plant & Equipment	612.76	633.76	661.26	697.16	751.27	727.68
Long-Term Investments	31.9	29.89	48.92	56.51	92.31	348.14
Other Intangible Assets	85.7	88.66	92.38	92.35	102.1	112.27
Long-Term Deferred Tax Assets	96.34	96.58	78.62	71.32	72.21	3.21
Long-Term Deferred Charges	-	-	-	-	0.79	0.28
Other Long-Term Assets	34.36	34.37	81.18	79.47	74.74	6.29
Total Assets	1,234	1,339	1,653	1,648	1,743	1,979
Accounts Payable	244.83	360.64	499.94	484.13	427.62	453.31
Accrued Expenses	6.12	16.7	20.81	17.08	16.75	13.72
Short-Term Debt	16	6	9.32	21.76	272.92	133
Current Income Taxes Payable	2.39	-	5	-3.93	-1.3	2.01
Current Unearned Revenue	18.02	17.58	13.37	22.65	22.59	22.85
Other Current Liabilities	40.5	41.33	44.01	42.36	35.03	27.89
Total Current Liabilities	327.85	442.25	592.45	584.04	773.61	652.77
Long-Term Unearned Revenue	0.27	0.3	0.34	0.47	0.62	0.77
Long-Term Deferred Tax Liabilities	0.01	-	-	0.41	0.3	0.12
Other Long-Term Liabilities	-	-	0.16	0.16	0.16	-
Total Liabilities	328.14	442.55	592.95	585.08	774.68	653.66
Common Stock	131.45	131.45	131.45	131.45	131.45	131.45
Additional Paid-In Capital	403.99	403.99	406.09	410.15	409.3	406.03
Retained Earnings	406.44	395.12	533.27	532.67	435.01	785.13
Treasury Stock	-23.5	-23.5	-	-	-	-
Total Common Equity	918.38	907.06	1,071	1,074	975.76	1,323
Minority Interest	-12.72	-10.64	-11.06	-11.12	-7.46	3.06
Shareholders' Equity	905.66	896.42	1,060	1,063	968.3	1,326
Total Liabilities & Equity	1,234	1,339	1,653	1,648	1,743	1,979
Total Debt	16	6	9.32	21.76	272.92	133
Net Cash (Debt)	269.13	319.48	463.67	306.8	-78.62	120.78
Net Cash Growth	-14.09%	-31.10%	51.13%	-	-	138.39%
Net Cash Per Share	2.14	2.45	3.49	2.32	-0.60	0.93
Filing Date Shares Outstanding	129.45	129.45	130.07	131.45	131.45	131.45
Total Common Shares Outstanding	129.45	129.45	131.45	131.45	131.45	131.45
Working Capital	44.88	13.46	97.89	67.37	-124.04	128.68
Book Value Per Share	7.09	7.01	8.15	8.17	7.42	10.06
Tangible Book Value	832.68	818.41	978.43	981.91	873.66	1,210
Tangible Book Value Per Share	6.43	6.32	7.44	7.47	6.65	9.21
Buildings	-	681.13	681.13	689.2	729.91	547.71
Machinery	-	124.68	128.56	134.21	139.38	129.2
Construction In Progress	-	-	-	-	-	140.68

Source: S&P Global Market Intelligence. Standard template. Financial Sources.