HAND Enterprise Solutions Co., Ltd. (SHE:300170)

HAND Enterprise Solutions 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	1,410	1,618	1,540	1,589	1,624	2,050
Trading Asset Securities	285.77	-	18.52	-	-	19.57
Cash & Short-Term Investments	1,696	1,618	1,558	1,589	1,624	2,070
Cash Growth	14.90%	3.81%	-1.91%	-2.20%	-21.53%	88.82%
Accounts Receivable	1,919	1,665	1,475	1,624	1,432	1,426
Other Receivables	37	42.27	69.8	54.94	36.14	32.93
Receivables	1,956	1,707	1,545	1,679	1,469	1,460
Inventory	215.46	220.62	297.21	249.78	292.42	263.62
Prepaid Expenses	-	0.04	0.27	0.07	0.03	0.11
Other Current Assets	54.7	61.34	64.16	23.95	24.75	31.72
Total Current Assets	3,922	3,607	3,465	3,542	3,411	3,826
Property, Plant & Equipment	395.73	404.58	412.22	283.2	298.96	279.39
Long-Term Investments	751.63	760.58	745.12	730.04	447.7	283.77
Goodwill	114.21	114.21	97.06	93.96	93.96	93.96
Other Intangible Assets	1,037	955.81	810.89	499.19	440.45	409.49
Long-Term Deferred Tax Assets	225.73	209.6	191.86	141.39	140.98	110.64
Long-Term Deferred Charges	158.58	202.41	228.52	407.94	336.97	213.32
Other Long-Term Assets	0.15	-	12.01	118.39	-	-
Total Assets	6,605	6,254	5,963	5,816	5,170	5,218
Accounts Payable	47.63	60.02	53.68	26.11	47.77	44.48
Accrued Expenses	202.54	276.92	314.71	285.05	303.85	233.41
Short-Term Debt	452.67	398.8	396	437.67	260	574.22
Current Portion of Leases	-	-	-	7.71	10.9	-
Current Income Taxes Payable	57.78	2.59	1.97	0.7	5.09	2.61
Current Unearned Revenue	158.65	176.19	156.39	138.48	169.74	151.27
Other Current Liabilities	40.47	93.44	74.82	23.37	96.31	120.71
Total Current Liabilities	963.24	1,008	997.57	919.07	893.65	1,127
Long-Term Debt	-	-	-	827.92	792.08	756.17
Long-Term Leases	2.6	2.71	2.12	2.65	10.01	-
Long-Term Unearned Revenue	2.26	2.49	4.01	5.52	7.03	9.09
Long-Term Deferred Tax Liabilities	111.01	115.3	106.12	102.45	57.77	21.77
Other Long-Term Liabilities	-	-	-	-	0.63	-
Total Liabilities	1,079	1,128	1,110	1,858	1,761	1,914
Common Stock	1,017	984.85	984.34	867.93	884.06	884.02
Additional Paid-In Capital	2,112	1,902	1,826	793.24	843.31	914.15
Retained Earnings	2,371	2,273	2,105	2,187	1,750	1,579
Treasury Stock	-4.88	-58.59	-81.53	-69.79	-224.79	-224.79
Comprehensive Income & Other	13.02	9.17	14.55	180.95	166.44	159.24
Total Common Equity	5,508	5,111	4,848	3,960	3,419	3,312
Minority Interest	17.52	14.72	5.56	-1.04	-9.46	-7.69
Shareholders' Equity	5,526	5,126	4,853	3,959	3,409	3,304
Total Liabilities & Equity	6,605	6,254	5,963	5,816	5,170	5,218
Total Debt	458.78	401.51	398.12	1,276	1,073	1,330
Net Cash (Debt)	1,237	1,216	1,160	312.77	551.41	739.67
Net Cash Growth	25.37%	4.82%	270.97%	-43.28%	-25.45%	50.39%
Net Cash Per Share	1.27	1.24	1.24	0.29	0.56	0.79
Filing Date Shares Outstanding	1,016	984.32	978.81	860.68	877.06	884.02
Total Common Shares Outstanding	1,016	984.32	978.81	860.68	877.06	884.02
Working Capital	2,959	2,599	2,468	2,623	2,517	2,699
Book Value Per Share	5.42	5.19	4.95	4.60	3.90	3.75
Tangible Book Value	4,357	4,041	3,940	3,367	2,884	2,808
Tangible Book Value Per Share	4.29	4.11	4.03	3.91	3.29	3.18
Buildings	-	451.14	444.16	318.08	312.11	299.07
Machinery	-	92.86	94	93.91	100.24	101.3

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