Lians Technology Co., Ltd. (SHE:300051)
China · Delayed Price · Currency is CNY 6.08
-0.31 (-4.85%)
Oct 30, 2026, 3:04 PM CST
Lians Technology Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 25.98 | 71.26 | 249.9 | 563.03 | 39.87 | 70.07 |
Cash & Short-Term Investments | 25.98 | 71.26 | 249.9 | 563.03 | 39.87 | 70.07 |
Cash Growth | -45.32% | -71.48% | -55.61% | 1312.27% | -43.11% | -35.05% |
Accounts Receivable | 20.83 | 24.85 | 49.29 | 45.19 | 2.7 | 7.17 |
Other Receivables | 15.41 | 17.08 | 21.31 | 22.16 | 14.68 | 16.99 |
Receivables | 36.24 | 41.93 | 70.6 | 67.35 | 17.38 | 24.15 |
Inventory | 32.43 | 28.23 | 49.15 | 97.26 | 1.76 | 0.47 |
Other Current Assets | 168.71 | 154.73 | 181.45 | 114.43 | 6.48 | 13.8 |
Total Current Assets | 263.36 | 296.15 | 551.1 | 842.06 | 65.49 | 108.49 |
Property, Plant & Equipment | 1,973 | 2,021 | 2,548 | 2,476 | 443.02 | 455.52 |
Long-Term Investments | 4.96 | 4.45 | 2.13 | 8.37 | 5.47 | 7.21 |
Goodwill | 1 | - | - | - | 17 | 17 |
Other Intangible Assets | 162.48 | 166.89 | 167.88 | 100.24 | 29.41 | 30.37 |
Long-Term Deferred Tax Assets | 21.91 | 19.44 | 25.4 | 13.63 | 5.71 | 5.63 |
Long-Term Deferred Charges | 2.74 | 2.64 | 5.94 | 11.73 | 18.36 | 24.62 |
Other Long-Term Assets | 0.94 | 8.56 | 4.23 | 3.11 | 0.33 | 0.25 |
Total Assets | 2,431 | 2,519 | 3,304 | 3,455 | 584.8 | 649.08 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 364.4 | 502.63 | 1,060 | 1,373 | 10.31 | 11.52 |
Accrued Expenses | 31.44 | 33.38 | 25.45 | 19.67 | 17.58 | 13.65 |
Short-Term Debt | 49.99 | 56.46 | 65.44 | 16.59 | 21 | 35 |
Current Portion of Long-Term Debt | 103.33 | 25.52 | 35.89 | 110.81 | 25.2 | 39.62 |
Current Portion of Leases | - | 2.83 | 0.15 | - | 0.99 | 1.05 |
Current Income Taxes Payable | 17.31 | 14.56 | 15.06 | 3.78 | 2.09 | 1.87 |
Current Unearned Revenue | 32.56 | 29.2 | 40.37 | 36.54 | 37.81 | 29.81 |
Other Current Liabilities | 145.28 | 79.76 | 90.65 | 29.96 | 11.32 | 11.09 |
Total Current Liabilities | 744.31 | 744.33 | 1,333 | 1,590 | 126.3 | 143.6 |
Long-Term Debt | 641.27 | 646.81 | 531.94 | 363.72 | 263.68 | 273.34 |
Long-Term Leases | 458.01 | 468.57 | 448.45 | 426.62 | - | 0.99 |
Long-Term Unearned Revenue | 85.44 | 94.25 | 88.77 | 14.25 | 14.42 | 14.6 |
Other Long-Term Liabilities | 115.11 | 86.2 | 55.36 | 0.66 | 0.24 | - |
Total Liabilities | 2,044 | 2,040 | 2,457 | 2,395 | 404.64 | 432.53 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 372.02 | 372.02 | 371.98 | 365.7 | 365.7 | 365.7 |
Additional Paid-In Capital | 734.81 | 703.19 | 704.93 | 657.6 | 482.29 | 482.2 |
Retained Earnings | -1,006 | -930.65 | -799.44 | -688.01 | -643.13 | -610.92 |
Treasury Stock | -16.78 | -16.78 | -27.18 | - | - | - |
Comprehensive Income & Other | -10.22 | -10.22 | -8.43 | -9.2 | -13.53 | -11.86 |
Total Common Equity | 73.82 | 117.56 | 241.84 | 326.08 | 191.33 | 225.12 |
Minority Interest | 312.59 | 361.41 | 605.06 | 733.73 | -11.17 | -8.57 |
Shareholders' Equity | 386.41 | 478.97 | 846.9 | 1,060 | 180.16 | 216.56 |
Total Liabilities & Equity | 2,431 | 2,519 | 3,304 | 3,455 | 584.8 | 649.08 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Jan '25 Jan 1, 2025 | Jan '24 Jan 1, 2024 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 1,253 | 1,200 | 1,082 | 917.75 | 310.87 | 350 |
Net Cash (Debt) | -1,227 | -1,129 | -831.97 | -354.72 | -271 | -279.92 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -3.26 | -3.01 | -2.26 | -0.98 | -0.76 | -0.80 |
Filing Date Shares Outstanding | 396.21 | 372.02 | 371.98 | 365.7 | 365.7 | 365.7 |
Total Common Shares Outstanding | 396.21 | 372.02 | 371.98 | 365.7 | 365.7 | 365.7 |
Working Capital | -480.95 | -448.18 | -781.74 | -747.87 | -60.81 | -35.12 |
Book Value Per Share | 0.19 | 0.32 | 0.65 | 0.89 | 0.52 | 0.62 |
Tangible Book Value | -89.66 | -49.34 | 73.97 | 225.84 | 144.91 | 177.75 |
Tangible Book Value Per Share | -0.23 | -0.13 | 0.20 | 0.62 | 0.40 | 0.49 |
Buildings | - | - | - | 657.6 | 522.6 | 522.6 |
Machinery | - | 1,300 | 984.95 | 759.87 | 31.29 | 30.52 |
Construction In Progress | - | 108.33 | 728.45 | 775.06 | - | - |