Shenzhen Fangzhi Science & Technology Co.,Ltd. (SHE:300235)

SHE:300235 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	110.21	75	164.24	181.35	210.45	345.47
Short-Term Investments	80.59	100.37	50.15	150.3	53.17	-
Trading Asset Securities	246.13	281.33	335.44	160.12	190.07	90
Cash & Short-Term Investments	436.93	456.7	549.84	491.77	453.68	435.47
Cash Growth	-21.16%	-16.94%	11.81%	8.40%	4.18%	3.80%
Accounts Receivable	43.01	24.18	32.51	28.63	46.56	35.09
Other Receivables	2.61	1.62	1.11	0.4	0.27	0.37
Receivables	45.63	25.8	33.62	29.03	46.83	35.46
Inventory	6.42	7.69	1.25	2.37	2.18	6.17
Other Current Assets	5.83	7.72	6.67	9.72	7.35	5.52
Total Current Assets	494.81	497.9	591.38	532.89	510.05	482.62
Property, Plant & Equipment	68.27	69.95	73.64	76.6	78.89	81.85
Long-Term Investments	55.42	55.23	57	113.5	115.1	119.84
Goodwill	97.9	97.9	-	-	-	-
Other Intangible Assets	0.06	0.08	0.18	0.28	0.42	0.69
Long-Term Deferred Tax Assets	3.03	4.24	1.09	0.17	0.2	0.26
Long-Term Deferred Charges	0.21	0.28	-	-	-	-
Total Assets	719.69	725.59	723.3	723.45	704.65	685.27

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	8.13	10.44	8.03	6.71	9.4	6.5
Accrued Expenses	2.03	4.42	5.1	4.69	7.98	9.28
Current Portion of Leases	-	-	-	-	0.08	0.22
Current Income Taxes Payable	0.01	-	3.55	0.24	-	-
Current Unearned Revenue	0.81	0.85	4.32	1.68	1.71	2.65
Other Current Liabilities	0.7	1.03	1.36	1.93	2.74	3.49
Total Current Liabilities	11.68	16.74	22.35	15.25	21.91	22.13
Long-Term Leases	-	-	-	-	-	0.08
Other Long-Term Liabilities	0.03	0.21	0.15	-	-	-
Total Liabilities	11.71	16.95	22.5	15.25	21.91	22.21

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	251.75	251.75	251.75	251.75	167.83	167.83
Additional Paid-In Capital	197.84	197.84	198.54	197.84	281.76	281.76
Retained Earnings	267.38	267.87	260.56	258.61	233.44	213.47
Treasury Stock	-10	-10	-10	-	-	-
Comprehensive Income & Other	-	-	-	-	-0.29	-
Total Common Equity	706.98	707.46	700.85	708.2	682.75	663.06
Minority Interest	1.01	1.18	-0.05	-	-	-
Shareholders' Equity	707.99	708.64	700.8	708.2	682.75	663.06
Total Liabilities & Equity	719.69	725.59	723.3	723.45	704.65	685.27

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	-	-	-	-	0.08	0.3
Net Cash (Debt)	436.93	456.7	549.84	491.77	453.6	435.17
Net Cash Growth	-21.16%	-16.94%	11.81%	8.41%	4.24%	3.73%
Net Cash Per Share	1.68	1.72	2.27	2.01	1.75	1.78
Filing Date Shares Outstanding	250.76	250.76	250.76	251.75	251.75	251.75
Total Common Shares Outstanding	250.76	250.76	250.76	251.75	251.75	251.75
Working Capital	483.13	481.16	569.03	517.64	488.14	460.49
Book Value Per Share	2.82	2.82	2.79	2.81	2.71	2.63
Tangible Book Value	609.02	609.48	700.67	707.91	682.33	662.36
Tangible Book Value Per Share	2.43	2.43	2.79	2.81	2.71	2.63
Buildings	98.54	98.54	98.54	98.54	98.54	98.54
Machinery	16.65	16.72	15.52	14.85	13.26	12.59

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 5, 2026

Data Sources Report a data error