HAND Enterprise Solutions Co., Ltd. (SHE:300170)
China · Delayed Price · Currency is CNY 14.92
-0.52 (-3.37%)
Sep 11, 2026, 4:00 PM EDT
HAND Enterprise Solutions 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 | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 1,400 | 2,009 | 1,618 | 1,540 | 1,589 | 1,624 |
Trading Asset Securities | 459.9 | 0 | - | 18.52 | - | - |
Cash & Short-Term Investments | 1,860 | 2,009 | 1,618 | 1,558 | 1,589 | 1,624 |
Cash Growth | 13.01% | 24.18% | 3.81% | -1.91% | -2.20% | -21.53% |
Accounts Receivable | 2,053 | 1,774 | 1,665 | 1,475 | 1,624 | 1,432 |
Other Receivables | 31.54 | 39.32 | 42.27 | 69.8 | 54.94 | 36.14 |
Receivables | 2,084 | 1,813 | 1,707 | 1,545 | 1,679 | 1,469 |
Inventory | 250.14 | 223.25 | 220.62 | 297.21 | 249.78 | 292.42 |
Prepaid Expenses | - | 0.44 | 0.04 | 0.27 | 0.07 | 0.03 |
Other Current Assets | 71.73 | 47.6 | 61.34 | 64.16 | 23.95 | 24.75 |
Total Current Assets | 4,266 | 4,093 | 3,607 | 3,465 | 3,542 | 3,411 |
Property, Plant & Equipment | 392.12 | 402.69 | 404.58 | 412.22 | 283.2 | 298.96 |
Long-Term Investments | 783.49 | 777.88 | 760.58 | 745.12 | 730.04 | 447.7 |
Goodwill | 114.21 | 114.21 | 114.21 | 97.06 | 93.96 | 93.96 |
Other Intangible Assets | 1,137 | 997.54 | 955.81 | 810.89 | 499.19 | 440.45 |
Long-Term Deferred Tax Assets | 168.89 | 165.61 | 209.6 | 191.86 | 141.39 | 140.98 |
Long-Term Deferred Charges | 106.25 | 229.88 | 202.41 | 228.52 | 407.94 | 336.97 |
Other Long-Term Assets | - | - | - | 12.01 | 118.39 | - |
Total Assets | 6,967 | 6,781 | 6,254 | 5,963 | 5,816 | 5,170 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 56.51 | 83.79 | 60.02 | 53.68 | 26.11 | 47.77 |
Accrued Expenses | 167.1 | 288.16 | 276.92 | 314.71 | 285.05 | 303.85 |
Short-Term Debt | 573.19 | 426.2 | 398.8 | 396 | 437.67 | 260 |
Current Portion of Leases | - | - | - | - | 7.71 | 10.9 |
Current Income Taxes Payable | 52.62 | 2.63 | 2.59 | 1.97 | 0.7 | 5.09 |
Current Unearned Revenue | 152.45 | 160.77 | 176.19 | 156.39 | 138.48 | 169.74 |
Other Current Liabilities | 43.18 | 67.89 | 93.44 | 74.82 | 23.37 | 96.31 |
Total Current Liabilities | 1,052 | 1,029 | 1,008 | 997.57 | 919.07 | 893.65 |
Long-Term Debt | - | - | - | - | 827.92 | 792.08 |
Long-Term Leases | 4.56 | 7.91 | 2.71 | 2.12 | 2.65 | 10.01 |
Long-Term Unearned Revenue | 0.45 | 0.66 | 2.49 | 4.01 | 5.52 | 7.03 |
Long-Term Deferred Tax Liabilities | 58.93 | 59.68 | 115.3 | 106.12 | 102.45 | 57.77 |
Other Long-Term Liabilities | 0.56 | 0.78 | - | - | - | 0.63 |
Total Liabilities | 1,116 | 1,098 | 1,128 | 1,110 | 1,858 | 1,761 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 1,040 | 1,023 | 984.85 | 984.34 | 867.93 | 884.06 |
Additional Paid-In Capital | 2,217 | 2,153 | 1,902 | 1,826 | 793.24 | 843.31 |
Retained Earnings | 2,534 | 2,453 | 2,273 | 2,105 | 2,187 | 1,750 |
Treasury Stock | -4.88 | -4.88 | -58.59 | -81.53 | -69.79 | -224.79 |
Comprehensive Income & Other | 29.07 | 28.42 | 9.17 | 14.55 | 180.95 | 166.44 |
Total Common Equity | 5,816 | 5,651 | 5,111 | 4,848 | 3,960 | 3,419 |
Minority Interest | 34.69 | 31.46 | 14.72 | 5.56 | -1.04 | -9.46 |
Shareholders' Equity | 5,851 | 5,683 | 5,126 | 4,853 | 3,959 | 3,409 |
Total Liabilities & Equity | 6,967 | 6,781 | 6,254 | 5,963 | 5,816 | 5,170 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 584.67 | 434.12 | 401.51 | 398.12 | 1,276 | 1,073 |
Net Cash (Debt) | 1,275 | 1,575 | 1,216 | 1,160 | 312.77 | 551.41 |
Net Cash Growth | 8.57% | 29.48% | 4.82% | 270.97% | -43.28% | -25.45% |
Net Cash Per Share | 1.19 | 1.55 | 1.24 | 1.24 | 0.29 | 0.56 |
Filing Date Shares Outstanding | 1,121 | 1,022 | 984.32 | 978.81 | 860.68 | 877.06 |
Total Common Shares Outstanding | 1,121 | 1,022 | 984.32 | 978.81 | 860.68 | 877.06 |
Working Capital | 3,214 | 3,064 | 2,599 | 2,468 | 2,623 | 2,517 |
Book Value Per Share | 5.19 | 5.53 | 5.19 | 4.95 | 4.60 | 3.90 |
Tangible Book Value | 4,565 | 4,540 | 4,041 | 3,940 | 3,367 | 2,884 |
Tangible Book Value Per Share | 4.07 | 4.44 | 4.11 | 4.03 | 3.91 | 3.29 |
Buildings | - | 452.69 | 451.14 | 444.16 | 318.08 | 312.11 |
Machinery | - | 111.19 | 113.47 | 94 | 93.91 | 100.24 |