Ocean's King Lighting Science & Technology Co., Ltd. (SHE:002724)

SHE:002724 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	238.97	423.32	473.89	344.55	343.09	348.8
Trading Asset Securities	709.49	791.83	395.65	762.68	658.6	585.19
Cash & Short-Term Investments	948.46	1,215	869.53	1,107	1,002	933.99
Cash Growth	36.36%	39.75%	-21.47%	10.54%	7.25%	-20.50%
Accounts Receivable	757.15	775.85	868	1,372	1,440	1,141
Other Receivables	26.59	19.86	27.54	39.9	38.16	43.74
Receivables	783.74	795.72	895.54	1,412	1,478	1,185
Inventory	127.16	119.72	123.22	127.19	156.96	268.87
Other Current Assets	32.92	22.92	38.59	25.53	25.25	35.51
Total Current Assets	1,892	2,154	1,927	2,672	2,662	2,423
Property, Plant & Equipment	333.39	350.76	361.3	394.11	404.24	414.05
Long-Term Investments	978.3	947.6	1,118	620.93	528.2	698.89
Goodwill	-	-	-	99.96	151.1	151.1
Other Intangible Assets	67.63	67.97	68.07	69.92	73.02	75.15
Long-Term Deferred Tax Assets	49.59	63.93	61.34	53.65	41.26	26.49
Long-Term Deferred Charges	1.33	1.85	2.89	4.1	4.97	-
Other Long-Term Assets	-	0.52	0.5	-	0.27	3.84
Total Assets	3,323	3,586	3,539	3,914	3,865	3,793

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	333.1	373.33	349.6	343.59	332.13	255.86
Accrued Expenses	71.25	224.34	253.31	210.8	180	234.33
Short-Term Debt	-	-	38.5	51.16	29.6	10.27
Current Portion of Leases	-	5.86	8.57	11.35	0.73	1.38
Current Income Taxes Payable	59.91	10.44	11.35	17.29	26.59	37.14
Current Unearned Revenue	6.7	3.53	12.75	12.16	18.55	9.17
Other Current Liabilities	143.58	154.98	169.25	137.48	144.99	82.71
Total Current Liabilities	619.48	772.49	843.34	783.83	732.6	630.87
Long-Term Debt	9.97	9.97	-	-	-	-
Long-Term Leases	1.48	3.15	5.36	6.34	0.02	0.42
Long-Term Deferred Tax Liabilities	7.21	6.84	5.55	9.23	0.57	0.49
Other Long-Term Liabilities	-	-	-	8.01	27.04	20.07
Total Liabilities	638.14	792.45	854.24	807.41	760.23	651.85

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	771.5	771.5	771.5	771.5	779.83	779.83
Additional Paid-In Capital	314.61	321.38	313.22	312.57	337.46	321.12
Retained Earnings	1,627	1,676	1,604	1,781	1,792	1,809
Treasury Stock	-	-	-53.22	-	-	-
Comprehensive Income & Other	0.34	-0.14	-0.48	-0.25	-67.47	0.23
Total Common Equity	2,714	2,769	2,635	2,865	2,842	2,910
Minority Interest	-29.41	24.87	48.85	241.72	263.3	231.23
Shareholders' Equity	2,684	2,794	2,684	3,107	3,105	3,141
Total Liabilities & Equity	3,323	3,586	3,539	3,914	3,865	3,793

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	16.38	18.97	52.43	68.85	30.36	12.07
Net Cash (Debt)	932.08	1,196	817.1	1,038	971.33	921.92
Net Cash Growth	37.45%	46.39%	-21.31%	6.90%	5.36%	-20.17%
Net Cash Per Share	1.21	1.55	1.06	1.34	1.25	1.18
Filing Date Shares Outstanding	771.42	771.5	761.6	757.97	779.83	779.83
Total Common Shares Outstanding	771.42	771.5	761.6	771.5	779.83	779.83
Working Capital	1,273	1,381	1,084	1,888	1,929	1,792
Book Value Per Share	3.52	3.59	3.46	3.71	3.64	3.73
Tangible Book Value	2,646	2,701	2,567	2,695	2,617	2,684
Tangible Book Value Per Share	3.43	3.50	3.37	3.49	3.36	3.44
Buildings	-	571.83	555.29	553.98	553.98	538.94
Machinery	-	143.07	133.92	129.86	124.08	119.75

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 25, 2026

Data Sources Report a data error