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

SHE:002718 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	230.66	284.34	325.48	472.99	325.55	191.31
Trading Asset Securities	50.27	30	-	-	3	3
Cash & Short-Term Investments	280.93	314.34	325.48	472.99	328.55	194.31
Cash Growth	-1.47%	-3.42%	-31.19%	43.96%	69.09%	-23.43%
Accounts Receivable	7.83	8.25	31.75	101.12	189.01	271.57
Other Receivables	3.53	1.26	1.52	4.43	7.37	14.43
Receivables	11.35	9.51	33.27	105.55	196.38	286
Inventory	48.79	53.88	83.14	96.35	105.21	141.94
Other Current Assets	8.74	7.4	13.82	15.44	21.27	27.33
Total Current Assets	349.81	385.14	455.71	690.34	651.41	649.57
Property, Plant & Equipment	592.15	603.57	633.76	661.26	697.16	751.27
Long-Term Investments	42.21	34.5	29.89	48.92	56.51	92.31
Other Intangible Assets	85.41	88.28	88.66	92.38	92.35	102.1
Long-Term Deferred Tax Assets	96.61	96.04	96.58	78.62	71.32	72.21
Long-Term Deferred Charges	2.03	-	-	-	-	0.79
Other Long-Term Assets	31.24	31.55	34.37	81.18	79.47	74.74
Total Assets	1,199	1,239	1,339	1,653	1,648	1,743

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	221.76	246.78	360.64	499.94	484.13	427.62
Accrued Expenses	6.71	14.45	16.7	20.81	17.08	16.75
Short-Term Debt	15	15.01	6	9.32	21.76	272.92
Current Income Taxes Payable	1.57	-	-	5	-3.93	-1.3
Current Unearned Revenue	14.62	18.99	17.58	13.37	22.65	22.59
Other Current Liabilities	35.97	37.51	41.33	44.01	42.36	35.03
Total Current Liabilities	297.63	332.75	442.25	592.45	584.04	773.61
Long-Term Unearned Revenue	0.24	0.26	0.3	0.34	0.47	0.62
Long-Term Deferred Tax Liabilities	1.31	-	-	-	0.41	0.3
Other Long-Term Liabilities	-	-	-	0.16	0.16	0.16
Total Liabilities	304.77	333.01	442.55	592.95	585.08	774.68

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	129.45	129.45	131.45	131.45	131.45	131.45
Additional Paid-In Capital	382.5	382.5	403.99	406.09	410.15	409.3
Retained Earnings	396.68	407.5	395.12	533.27	532.67	435.01
Treasury Stock	-	-	-23.5	-	-	-
Total Common Equity	908.63	919.45	907.06	1,071	1,074	975.76
Minority Interest	-13.94	-13.37	-10.64	-11.06	-11.12	-7.46
Shareholders' Equity	894.69	906.07	896.42	1,060	1,063	968.3
Total Liabilities & Equity	1,199	1,239	1,339	1,653	1,648	1,743

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	22.6	15.01	6	9.32	21.76	272.92
Net Cash (Debt)	258.32	299.33	319.48	463.67	306.8	-78.62
Net Cash Growth	-4.02%	-6.31%	-31.10%	51.13%	-	-
Net Cash Per Share	1.95	2.31	2.46	3.49	2.32	-0.60
Filing Date Shares Outstanding	128.22	129.45	129.45	130.07	131.45	131.45
Total Common Shares Outstanding	128.22	129.45	129.45	131.45	131.45	131.45
Working Capital	52.17	52.39	13.46	97.89	67.37	-124.04
Book Value Per Share	7.09	7.10	7.01	8.15	8.17	7.42
Tangible Book Value	823.22	831.17	818.41	978.43	981.91	873.66
Tangible Book Value Per Share	6.42	6.42	6.32	7.44	7.47	6.65
Buildings	-	681.13	681.13	681.13	689.2	729.91
Machinery	-	118.86	124.68	128.56	134.21	139.38

Data Source: S&P Global Market Intelligence Last updated: Oct 25, 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:

Oct 27, 2026

Data Sources Report a data error