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

SHE:002952 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	120.89	184.83	190.6	90.93	126.59	101.19
Short-Term Investments	219	144	190	267	220	309
Trading Asset Securities	45.2	30.04	-	5.48	6.04	8
Cash & Short-Term Investments	385.09	358.86	380.6	363.42	352.63	418.19
Cash Growth	21.18%	-5.71%	4.73%	3.06%	-15.68%	-33.09%
Accounts Receivable	181.79	207.23	148.49	107.45	253.34	136.46
Other Receivables	1.92	2.23	2.81	3.58	3.24	0.96
Receivables	183.71	209.47	151.3	111.03	256.58	137.42
Inventory	282.73	243.93	315.99	326.83	369.19	227.16
Other Current Assets	22.36	25.35	24.55	59.02	47.64	103.75
Total Current Assets	873.89	837.61	872.44	860.29	1,026	886.52
Property, Plant & Equipment	249.99	262.5	254.19	249.26	195.06	135.2
Long-Term Investments	0.33	0.48	1.05	-	-	-
Other Intangible Assets	15.18	15.49	16.2	16.79	15.41	15.66
Long-Term Deferred Tax Assets	7.27	6.63	5.53	5.76	1.45	0.92
Long-Term Deferred Charges	2.39	2.72	2.73	0.7	1.46	2.76
Other Long-Term Assets	9.85	10.41	4	6.05	17.92	11.42
Total Assets	1,159	1,136	1,156	1,139	1,257	1,052

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	205.06	183.5	235.08	162.7	238.81	149.27
Accrued Expenses	6.35	7.69	6.28	3.91	8.86	5
Current Portion of Leases	4.72	4.67	2.77	4.06	2.49	0.34
Current Income Taxes Payable	-	-	-	0.99	5.56	1.89
Current Unearned Revenue	2.69	7.08	6.15	5.79	4.7	4.31
Other Current Liabilities	17.24	17.07	1.17	52.47	40.95	34.19
Total Current Liabilities	236.07	220.01	251.45	229.92	301.38	195
Long-Term Leases	8.53	10.48	1.18	3.82	1.13	0.17
Long-Term Unearned Revenue	14.74	15.69	17.73	19.81	21.87	23.73
Long-Term Deferred Tax Liabilities	0.12	0.2	0.32	0.43	1.02	0.28
Other Long-Term Liabilities	0.43	1.24	-	-	-	-
Total Liabilities	259.89	247.62	270.68	253.97	325.4	219.18

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	164.34	164.34	164.34	164.34	164.34	164.34
Additional Paid-In Capital	370.14	365.84	363.75	363.76	363.76	363.5
Retained Earnings	371.53	365.18	362.61	358.8	400.46	305.47
Treasury Stock	-24.46	-24.46	-24.46	-24.46	-22.77	-
Comprehensive Income & Other	-1.51	-0.85	-0.06	-0.16	-	-
Total Common Equity	880.04	870.04	866.18	862.27	905.79	833.3
Minority Interest	18.97	18.17	19.28	22.61	26.14	-
Shareholders' Equity	899.01	888.21	885.46	884.88	931.93	833.3
Total Liabilities & Equity	1,159	1,136	1,156	1,139	1,257	1,052

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	13.26	15.15	3.95	7.88	3.63	0.51
Net Cash (Debt)	371.83	343.71	376.65	355.53	349	417.68
Net Cash Growth	18.90%	-8.74%	5.94%	1.87%	-16.44%	-33.17%
Net Cash Per Share	2.27	2.25	2.24	2.14	2.13	2.54
Filing Date Shares Outstanding	163.94	163.94	162.34	162.34	162.44	164.34
Total Common Shares Outstanding	163.94	163.94	162.34	162.34	162.44	164.34
Working Capital	637.82	617.59	620.99	630.37	724.65	691.52
Book Value Per Share	5.37	5.31	5.34	5.31	5.58	5.07
Tangible Book Value	864.86	854.55	849.99	845.48	890.39	817.65
Tangible Book Value Per Share	5.28	5.21	5.24	5.21	5.48	4.98
Buildings	169.84	169.95	167.41	135.94	54.85	36.93
Machinery	200.22	198.81	184.02	141.26	127.69	101.44
Construction In Progress	0.08	0.3	1.01	49.58	84.73	66.5

Data Source: S&P Global Market Intelligence Last updated: Aug 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:

Sep 14, 2026

Data Sources Report a data error