Jinfa Labi Maternity & Baby Articles Co., Ltd (SHE:002762)

SHE:002762 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	30.46	110.65	160.02	223.76	153.37	185.5
Short-Term Investments	-	-	-	-	100.27	35.16
Trading Asset Securities	48.68	48.68	111.86	-	-	-
Cash & Short-Term Investments	79.14	159.33	271.88	223.76	253.64	220.66
Cash Growth	-66.22%	-41.40%	21.51%	-11.78%	14.95%	-53.90%
Accounts Receivable	40.1	31.16	26.42	12.6	13.09	18
Other Receivables	6.4	6.28	28.38	4.46	43.1	6.59
Receivables	46.5	37.44	54.8	17.05	56.2	24.58
Inventory	137.22	106.71	93.07	102.06	116.51	150.62
Other Current Assets	17.98	13.77	10.28	3.52	3.1	6.9
Total Current Assets	280.83	317.25	430.03	346.39	429.45	402.76
Property, Plant & Equipment	169.22	180.15	225.66	248.54	253.61	249.97
Long-Term Investments	90.31	81.94	172.07	217.05	173.22	328.19
Goodwill	43.29	43.29	43.29	-	-	-
Other Intangible Assets	41.35	42.63	44.15	45.76	51.04	53.02
Long-Term Deferred Tax Assets	27.91	24.18	12.31	30.97	33.72	32.67
Long-Term Deferred Charges	5.39	6.61	4.53	3.08	2.37	2.98
Other Long-Term Assets	68.57	69.86	23.53	-	-	0.11
Total Assets	726.87	765.92	955.57	891.79	943.41	1,070

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	36.82	26.33	18.46	25.03	25.63	43.76
Accrued Expenses	5.29	12.06	12.08	8.62	13.32	10.7
Current Portion of Leases	-	5.15	6.54	2.62	1.96	4.36
Current Income Taxes Payable	3.9	1.87	2.46	0.01	1.06	2.1
Current Unearned Revenue	23.29	26.17	28.76	10.82	13.86	16.16
Other Current Liabilities	8.76	10.62	8.83	7.88	9.59	8.7
Total Current Liabilities	82.77	82.2	77.12	54.99	65.43	85.77
Long-Term Leases	14	15.89	3.99	2.96	1.2	0.69
Long-Term Deferred Tax Liabilities	-	-	0.63	-	-	-
Total Liabilities	96.77	98.09	81.74	57.95	66.62	86.47

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	354.03	354.03	354.03	354.03	354.03	354.03
Additional Paid-In Capital	157.49	164.18	159.56	159.5	159.5	159.53
Retained Earnings	124.28	150.18	354.84	320.39	361.59	467.74
Total Common Equity	635.8	668.38	868.42	833.91	875.11	981.3
Minority Interest	-5.71	-0.55	5.41	-0.07	1.68	1.94
Shareholders' Equity	630.09	667.83	873.83	833.84	876.79	983.24
Total Liabilities & Equity	726.87	765.92	955.57	891.79	943.41	1,070

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	18.72	21.04	10.52	5.59	3.16	5.05
Net Cash (Debt)	60.42	138.29	261.36	218.18	250.48	215.6
Net Cash Growth	-66.90%	-47.09%	19.79%	-12.90%	16.18%	-52.99%
Net Cash Per Share	0.15	0.39	0.75	0.65	0.71	0.62
Filing Date Shares Outstanding	379.69	354.03	354.03	354.03	354.03	354.03
Total Common Shares Outstanding	379.69	354.03	354.03	354.03	354.03	354.03
Working Capital	198.06	235.05	352.9	291.4	364.02	316.98
Book Value Per Share	1.67	1.89	2.45	2.36	2.47	2.77
Tangible Book Value	551.16	582.46	780.98	788.16	824.07	928.27
Tangible Book Value Per Share	1.45	1.65	2.21	2.23	2.33	2.62
Buildings	-	182.87	243.78	274.05	273.56	184.81
Machinery	-	45.14	45.69	37.47	37.32	31.93
Construction In Progress	-	7.47	7.71	7.38	4.1	83.23

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 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 28, 2026

Data Sources Report a data error