Zhejiang Kaier New Materials Co.,Ltd. (SHE:300234)

SHE:300234 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	92.3	176.11	249.65	162.65	99.76	73.7
Short-Term Investments	-	-	-	44.64	-	-
Trading Asset Securities	185.45	61.17	50.82	39.56	50.18	47.05
Cash & Short-Term Investments	277.75	237.27	300.47	246.85	149.94	120.74
Cash Growth	49.24%	-21.03%	21.72%	64.63%	24.18%	-44.17%
Accounts Receivable	265.97	368.51	519.88	516.19	440.82	344.4
Other Receivables	6.74	8.99	7.39	38.23	14.92	23.44
Receivables	272.7	377.5	527.27	554.42	455.74	367.84
Inventory	144.49	127.37	166.62	189.96	269.1	264.5
Other Current Assets	116.59	12.9	8.46	53.32	97.36	191.38
Total Current Assets	811.53	755.04	1,003	1,045	972.13	944.45
Property, Plant & Equipment	230.2	245.05	276.35	265.44	250.51	232.22
Long-Term Investments	90.57	271.72	90.66	56.56	99.62	96.93
Other Intangible Assets	42.69	43.75	45.16	42.19	48.32	48.91
Long-Term Accounts Receivable	-	11.74	13.12	22.16	32.81	9.58
Long-Term Deferred Tax Assets	17.31	18.22	20.51	17.18	15.9	14.33
Long-Term Deferred Charges	0.02	0.05	0.17	0.18	0.3	0.94
Other Long-Term Assets	172.99	1.75	4.8	16.78	10.43	7.77
Total Assets	1,365	1,347	1,454	1,465	1,430	1,355
Accounts Payable	68.91	100.8	135.9	159.91	186.92	141.32
Accrued Expenses	7.95	26.96	46.11	39.66	46.61	26.86
Short-Term Debt	43.02	1.94	46.51	61.84	44.04	43.59
Current Portion of Leases	0.85	0.72	2.89	2.85	2.37	-
Current Income Taxes Payable	9.25	3.04	6.19	13.38	12.59	4.3
Current Unearned Revenue	54.91	39.39	32.02	59.87	104.65	133.24
Other Current Liabilities	12.84	17.79	28.68	48.9	18.24	12.62
Total Current Liabilities	197.74	190.65	298.31	386.41	415.41	361.93
Long-Term Debt	-	-	-	-	-	50.06
Long-Term Leases	0.12	0.83	7.01	5.39	7.24	-
Long-Term Unearned Revenue	13.91	16.75	20.42	11.72	11.2	13.2
Long-Term Deferred Tax Liabilities	-	0	-	1.33	3.96	2.88
Total Liabilities	211.77	208.23	325.73	404.85	437.81	428.08
Common Stock	503.17	503.17	503.17	507.45	511.42	511.42
Additional Paid-In Capital	103.47	103.47	101.92	143.27	192.74	192.74
Retained Earnings	548.5	534.95	526.31	489.16	424.21	360.67
Treasury Stock	-	-	-9.21	-86.67	-149.16	-149.16
Comprehensive Income & Other	-1.01	-1.33	-0.84	-0.52	1.4	0.79
Total Common Equity	1,154	1,140	1,121	1,053	980.61	916.46
Minority Interest	-0.58	-1.15	6.52	7.49	11.6	10.59
Shareholders' Equity	1,154	1,139	1,128	1,060	992.22	927.06
Total Liabilities & Equity	1,365	1,347	1,454	1,465	1,430	1,355
Total Debt	43.99	3.49	56.41	70.09	53.65	93.65
Net Cash (Debt)	233.75	233.78	244.06	176.76	96.29	27.09
Net Cash Growth	73.03%	-4.21%	38.07%	83.58%	255.41%	-73.47%
Net Cash Per Share	0.49	0.49	0.49	0.36	0.19	0.05
Filing Date Shares Outstanding	503.17	503.17	503.17	503.17	494.97	494.97
Total Common Shares Outstanding	503.17	503.17	503.17	503.17	494.97	494.97
Working Capital	613.79	564.39	704.52	658.13	556.72	582.52
Book Value Per Share	2.29	2.27	2.23	2.09	1.98	1.85
Tangible Book Value	1,111	1,097	1,076	1,011	932.3	867.56
Tangible Book Value Per Share	2.21	2.18	2.14	2.01	1.88	1.75
Buildings	-	226.28	226.18	205.13	190.05	189.19
Machinery	-	224.36	217.6	205.65	192.38	184.59
Construction In Progress	-	-	4.99	5.74	25.78	4.6

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