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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	271.97	318.92	278.52	481.57	617.22	592.61
Trading Asset Securities	0.58	4.08	6	-	4.39	-
Cash & Short-Term Investments	272.55	323	284.52	481.57	621.62	592.61
Cash Growth	32.91%	13.52%	-40.92%	-22.53%	4.90%	91.65%
Accounts Receivable	1,712	1,786	2,177	2,103	1,874	1,888
Other Receivables	25.56	9.19	21.69	34.53	66.54	113.64
Receivables	1,738	1,795	2,198	2,137	1,941	2,002
Inventory	514.91	548.77	574.14	600.79	734.02	923.23
Other Current Assets	67.43	89.9	70.48	106.33	127.8	112
Total Current Assets	2,593	2,756	3,127	3,326	3,424	3,630
Property, Plant & Equipment	1,083	1,163	1,404	1,659	1,677	1,454
Long-Term Investments	9.45	-	-	1.2	34.7	27.99
Goodwill	897.09	897.09	1,321	1,329	1,943	2,609
Other Intangible Assets	252.4	257.5	318.73	401.39	447.28	365.27
Long-Term Accounts Receivable	0.26	0.26	-	1.54	2.73	0.64
Long-Term Deferred Tax Assets	45.23	46.26	32.97	19.93	26.32	44.89
Long-Term Deferred Charges	10.84	6.21	5.82	6.76	5.23	30.57
Other Long-Term Assets	64.82	60.05	54.14	62.29	57.03	83.2
Total Assets	4,955	5,187	6,264	6,806	7,618	8,245
Accounts Payable	819.71	953.56	953.18	816.48	637.35	637.2
Accrued Expenses	44.78	69.67	72.68	73.99	55.94	65.3
Short-Term Debt	1,213	1,290	1,267	1,359	1,349	1,031
Current Portion of Long-Term Debt	116.37	102.86	118.71	158.83	404.49	105.63
Current Portion of Leases	0.1	0.05	1.4	-	-	105.48
Current Income Taxes Payable	1.96	3.43	17.36	1.45	0.58	7.66
Current Unearned Revenue	103.07	127.56	155.56	123.07	83.16	39.91
Other Current Liabilities	398.93	373.34	422.32	743.55	799.02	582.7
Total Current Liabilities	2,698	2,920	3,008	3,276	3,330	2,575
Long-Term Debt	485.08	447.75	480.18	502.99	51.01	286.11
Long-Term Leases	0.1	-	1.18	2.32	3.61	20.85
Long-Term Unearned Revenue	59.58	60.53	68.7	47.37	50.01	55.99
Long-Term Deferred Tax Liabilities	-	-	-	-	1.19	-
Other Long-Term Liabilities	7.16	7.17	13	75.99	63.73	1.8
Total Liabilities	3,249	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	-2,936	-2,894	-1,976	-1,693	-498.16	700.27
Treasury Stock	-	-	-	-0.48	-0.48	-0.48
Comprehensive Income & Other	16.55	14.07	9.39	6.1	8.21	-0.59
Total Common Equity	1,528	1,567	2,485	2,697	3,904	5,105
Minority Interest	178.16	183.97	206.94	204.99	215.13	200.51
Shareholders' Equity	1,706	1,751	2,692	2,902	4,119	5,306
Total Liabilities & Equity	4,955	5,187	6,264	6,806	7,618	8,245
Total Debt	1,814	1,840	1,868	2,023	1,808	1,549
Net Cash (Debt)	-1,542	-1,517	-1,584	-1,541	-1,186	-956.26
Net Cash Per Share	-1.45	-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	-104.91	-163.67	119.27	49.7	94.77	1,055
Book Value Per Share	1.50	1.53	2.43	2.68	3.87	5.07
Tangible Book Value	378.39	412.82	845.88	966.73	1,513	2,131
Tangible Book Value Per Share	0.37	0.40	0.83	0.96	1.50	2.12
Buildings	1,254	1,254	1,332	1,438	1,227	1,022
Machinery	1,252	1,262	1,281	1,254	1,234	1,147
Construction In Progress	40.31	40.21	60.8	102.09	371.39	307.63

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