Yes Optoelectronics (Group) Co., Ltd. (SHE:002952)

SHE:002952 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	95.56	190.6	90.93	126.59	101.19	145.81
Short-Term Investments	-	190	267	220	309	479.2
Trading Asset Securities	-	-	5.48	6.04	8	-
Cash & Short-Term Investments	95.56	380.6	363.42	352.63	418.19	625.01
Cash Growth	24.69%	4.73%	3.06%	-15.68%	-33.09%	5.83%
Accounts Receivable	174.01	148.49	107.45	253.34	136.46	91.95
Other Receivables	2.84	2.81	3.58	3.24	0.96	1.07
Receivables	176.85	151.3	111.03	256.58	137.42	93.01
Inventory	344.18	315.99	326.83	369.19	227.16	117.97
Other Current Assets	234.83	24.55	59.02	47.64	103.75	32.17
Total Current Assets	851.41	872.44	860.29	1,026	886.52	868.16
Property, Plant & Equipment	247.75	254.19	249.26	195.06	135.2	99.03
Long-Term Investments	0.73	1.05	-	-	-	-
Other Intangible Assets	15.57	16.2	16.79	15.41	15.66	16.07
Long-Term Deferred Tax Assets	5.35	5.53	5.76	1.45	0.92	0.35
Long-Term Deferred Charges	2.29	2.73	0.7	1.46	2.76	4.44
Other Long-Term Assets	19.94	4	6.05	17.92	11.42	0.58
Total Assets	1,143	1,156	1,139	1,257	1,052	988.63
Accounts Payable	227.49	235.08	162.7	238.81	149.27	104.39
Accrued Expenses	5.25	6.28	3.91	8.86	5	3.35
Current Portion of Leases	1.62	2.77	4.06	2.49	0.34	-
Current Income Taxes Payable	0.33	-	0.99	5.56	1.89	0.21
Current Unearned Revenue	3.86	6.15	5.79	4.7	4.31	2
Other Current Liabilities	0.54	1.17	52.47	40.95	34.19	16.06
Total Current Liabilities	239.09	251.45	229.92	301.38	195	126
Long-Term Leases	1.36	1.18	3.82	1.13	0.17	-
Long-Term Unearned Revenue	16.16	17.73	19.81	21.87	23.73	25.3
Long-Term Deferred Tax Liabilities	0.09	0.32	0.43	1.02	0.28	0.67
Total Liabilities	256.7	270.68	253.97	325.4	219.18	151.97
Common Stock	164.34	164.34	164.34	164.34	164.34	164.34
Additional Paid-In Capital	363.8	363.75	363.76	363.76	363.5	363.5
Retained Earnings	366.99	362.61	358.8	400.46	305.47	308.82
Treasury Stock	-24.46	-24.46	-24.46	-22.77	-	-
Comprehensive Income & Other	-1.01	-0.06	-0.16	-	-	-
Total Common Equity	869.66	866.18	862.27	905.79	833.3	836.66
Minority Interest	16.69	19.28	22.61	26.14	-	-
Shareholders' Equity	886.35	885.46	884.88	931.93	833.3	836.66
Total Liabilities & Equity	1,143	1,156	1,139	1,257	1,052	988.63
Total Debt	2.98	3.95	7.88	3.63	0.51	-
Net Cash (Debt)	92.58	376.65	355.53	349	417.68	625.01
Net Cash Growth	30.03%	5.94%	1.87%	-16.44%	-33.17%	5.83%
Net Cash Per Share	0.55	2.24	2.14	2.13	2.54	3.77
Filing Date Shares Outstanding	162.34	162.34	162.34	162.44	164.34	164.34
Total Common Shares Outstanding	162.34	162.34	162.34	162.44	164.34	164.34
Working Capital	612.32	620.99	630.37	724.65	691.52	742.16
Book Value Per Share	5.36	5.34	5.31	5.58	5.07	5.09
Tangible Book Value	854.09	849.99	845.48	890.39	817.65	820.59
Tangible Book Value Per Share	5.26	5.24	5.21	5.48	4.98	4.99
Buildings	-	167.41	135.94	54.85	36.93	36.93
Machinery	-	184	141.26	127.69	101.44	86.27
Construction In Progress	-	1.01	49.58	84.73	66.5	40.62

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.