Gospell Digital Technology Co., Ltd. (SHE:002848)

SHE:002848 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	Dec 31, 2022	Jan 1, 2022
Cash & Equivalents	37.38	14.53	25.84	18.42	13.82	21.65
Cash & Short-Term Investments	37.38	14.53	25.84	18.42	13.82	21.65
Cash Growth	292.97%	-43.77%	40.29%	33.26%	-36.15%	-65.52%
Accounts Receivable	125.06	350.89	121.7	171.17	175.41	217.58
Other Receivables	3.78	3.04	3.91	3.95	44.69	13.22
Receivables	128.84	353.93	125.61	175.12	220.1	230.8
Inventory	79.45	43.2	32.45	46.35	139.63	158.11
Prepaid Expenses	-	0.02	-	0.05	0.29	0.11
Other Current Assets	14.36	7.74	9.87	14.21	14.78	19.12
Total Current Assets	260.02	419.42	193.77	254.15	388.63	429.8
Property, Plant & Equipment	163.78	170.32	110.37	126.21	140.32	189.11
Long-Term Investments	2.5	2.5	2.83	2.99	3.13	3.3
Other Intangible Assets	33.91	34.53	13.12	14.57	17.23	21.02
Long-Term Accounts Receivable	-	-	0.14	2.84	7.15	12.43
Long-Term Deferred Tax Assets	-	-	-	33.51	33.52	36.09
Long-Term Deferred Charges	0.06	0.12	-	-	0.57	2.05
Other Long-Term Assets	-	0.2	96.19	0.89	2.04	2.31
Total Assets	460.27	627.1	416.41	435.17	592.59	696.1

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	Dec 31, 2022	Jan 1, 2022
Accounts Payable	149.31	342.67	103.6	105.94	110.61	205.83
Accrued Expenses	91.04	121.32	76.23	45.05	35.64	28.62
Short-Term Debt	81.46	47.37	39.47	98.23	135.88	131.32
Current Portion of Long-Term Debt	-	-	-	0.32	-	0.29
Current Portion of Leases	0.23	0.36	1.31	1.9	13.23	22.11
Current Income Taxes Payable	-	0.01	-	0.02	0.02	-
Current Unearned Revenue	12.16	9.94	15.12	23.2	52.16	29.74
Other Current Liabilities	7.6	6.97	7.51	10.68	10.26	7.26
Total Current Liabilities	341.81	528.63	243.25	285.35	357.81	425.16
Long-Term Debt	45.5	18.19	18	0.23	-	0.23
Long-Term Leases	-	0.05	-	3.01	2.41	30.57
Long-Term Unearned Revenue	2.33	3.33	5.33	7.33	9.52	12.06
Long-Term Deferred Tax Liabilities	0.22	0.24	0.26	0.26	0.26	0.26
Other Long-Term Liabilities	0.19	-	-	-	-	-
Total Liabilities	390.05	550.44	266.84	296.17	370	468.29

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	Dec 31, 2022	Jan 1, 2022
Common Stock	167.15	167.15	167.15	167.15	167.15	167.15
Additional Paid-In Capital	389.25	391.53	383.43	241.7	241.7	241.7
Retained Earnings	-484.7	-479.46	-399.85	-268.95	-186.84	-181.44
Comprehensive Income & Other	-1.47	-1.51	-1.2	-1.04	-0.88	-0.74
Total Common Equity	70.23	77.71	149.52	138.86	221.13	226.67
Minority Interest	-0.01	-1.05	0.06	0.15	1.45	1.14
Shareholders' Equity	70.22	76.66	149.57	139	222.58	227.81
Total Liabilities & Equity	460.27	627.1	416.41	435.17	592.59	696.1

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	Dec 31, 2022	Jan 1, 2022
Total Debt	127.2	65.97	58.78	103.69	151.52	184.52
Net Cash (Debt)	-89.81	-51.44	-32.94	-85.27	-137.7	-162.87
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.54	-0.31	-0.20	-0.51	-0.75	-0.97
Filing Date Shares Outstanding	167.15	167.15	167.15	167.15	167.15	167.15
Total Common Shares Outstanding	167.15	167.15	167.15	167.15	167.15	167.15
Working Capital	-81.79	-109.2	-49.48	-31.19	30.82	4.64
Book Value Per Share	0.42	0.46	0.89	0.83	1.32	1.36
Tangible Book Value	36.32	43.18	136.4	124.29	203.9	205.65
Tangible Book Value Per Share	0.22	0.26	0.82	0.74	1.22	1.23
Buildings	237.85	237.85	164.98	162.46	162.46	167.36
Machinery	157.05	160.41	151.74	154.96	162.2	181.94
Construction In Progress	3.26	2.35	4.54	4.09	0.28	0.28

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 14, 2026

Data Sources Report a data error