YaGuang Technology Group Company Limited (SHE:300123)

SHE:300123 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	262.47	318.92	278.52	481.57	617.22	592.61
Trading Asset Securities	0.58	4.08	6	-	4.39	-
Cash & Short-Term Investments	263.06	323	284.52	481.57	621.62	592.61
Cash Growth	-1.00%	13.52%	-40.92%	-22.53%	4.90%	91.65%
Accounts Receivable	1,651	1,786	2,177	2,103	1,874	1,888
Other Receivables	30.06	9.19	21.69	34.53	66.54	113.64
Receivables	1,681	1,795	2,198	2,137	1,941	2,002
Inventory	531.28	548.77	574.14	600.79	734.02	923.23
Other Current Assets	78.92	89.9	70.48	106.33	127.8	112
Total Current Assets	2,554	2,756	3,127	3,326	3,424	3,630
Property, Plant & Equipment	1,045	1,163	1,404	1,659	1,677	1,454
Long-Term Investments	9.59	-	-	1.2	34.7	27.99
Goodwill	897.09	897.09	1,321	1,329	1,943	2,609
Other Intangible Assets	250.07	257.5	318.73	401.39	447.28	365.27
Long-Term Accounts Receivable	-	0.26	-	1.54	2.73	0.64
Long-Term Deferred Tax Assets	44.82	46.26	32.97	19.93	26.32	44.89
Long-Term Deferred Charges	5.32	6.21	5.82	6.76	5.23	30.57
Other Long-Term Assets	64.48	60.05	54.14	62.29	57.03	83.2
Total Assets	4,871	5,187	6,264	6,806	7,618	8,245
Accounts Payable	843.63	953.56	953.18	816.48	637.35	637.2
Accrued Expenses	13.92	69.67	72.68	73.99	55.94	65.3
Short-Term Debt	1,237	1,290	1,267	1,359	1,349	1,031
Current Portion of Long-Term Debt	109.86	102.86	118.71	158.83	404.49	105.63
Current Portion of Leases	-	0.05	1.4	-	-	105.48
Current Income Taxes Payable	21.47	3.43	17.36	1.45	0.58	7.66
Current Unearned Revenue	69.35	127.56	155.56	123.07	83.16	39.91
Other Current Liabilities	380.54	373.34	422.32	743.55	799.02	582.7
Total Current Liabilities	2,675	2,920	3,008	3,276	3,330	2,575
Long-Term Debt	474.94	447.75	480.18	502.99	51.01	286.11
Long-Term Leases	0.2	-	1.18	2.32	3.61	20.85
Long-Term Unearned Revenue	57.65	60.53	68.7	47.37	50.01	55.99
Long-Term Deferred Tax Liabilities	-	-	-	-	1.19	-
Other Long-Term Liabilities	11.76	7.17	13	75.99	63.73	1.8
Total Liabilities	3,220	3,435	3,571	3,905	3,499	2,939
Common Stock	1,022	1,022	1,022	1,008	1,008	1,008
Additional Paid-In Capital	3,426	3,426	3,430	3,377	3,386	3,398
Retained Earnings	-2,993	-2,894	-1,976	-1,693	-498.16	700.27
Treasury Stock	-	-	-	-0.48	-0.48	-0.48
Comprehensive Income & Other	16.58	14.07	9.39	6.1	8.21	-0.59
Total Common Equity	1,471	1,567	2,485	2,697	3,904	5,105
Minority Interest	180.16	183.97	206.94	204.99	215.13	200.51
Shareholders' Equity	1,651	1,751	2,692	2,902	4,119	5,306
Total Liabilities & Equity	4,871	5,187	6,264	6,806	7,618	8,245
Total Debt	1,822	1,840	1,868	2,023	1,808	1,549
Net Cash (Debt)	-1,559	-1,517	-1,584	-1,541	-1,186	-956.26
Net Cash Per Share	-1.53	-1.49	-1.56	-1.53	-1.18	-0.82
Filing Date Shares Outstanding	1,022	1,022	1,022	1,008	1,008	1,008
Total Common Shares Outstanding	1,022	1,022	1,022	1,008	1,008	1,008
Working Capital	-121.07	-163.67	119.27	49.7	94.77	1,055
Book Value Per Share	1.44	1.53	2.43	2.68	3.87	5.07
Tangible Book Value	323.88	412.82	845.88	966.73	1,513	2,131
Tangible Book Value Per Share	0.32	0.40	0.83	0.96	1.50	2.12
Buildings	-	1,254	1,332	1,438	1,227	1,022
Machinery	-	1,262	1,281	1,254	1,234	1,147
Construction In Progress	-	40.21	60.8	102.09	371.39	307.63

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