Shanghai Sinyang Semiconductor Materials Co., Ltd. (SHE:300236)

SHE:300236 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	942.67	709.1	869.88	740.35	1,126	264.31
Trading Asset Securities	294.76	-	45.87	400.46	352.31	10
Cash & Short-Term Investments	1,237	709.1	915.75	1,141	1,478	274.31
Cash Growth	49.17%	-22.57%	-19.73%	-22.82%	438.89%	-0.23%
Accounts Receivable	917.75	821.95	734.42	631.46	496.03	502
Other Receivables	3.65	7.09	9.15	17.24	8.85	15.94
Receivables	921.41	829.04	743.57	648.71	504.87	517.94
Inventory	433.25	326.46	274.71	299.27	272.96	136.79
Other Current Assets	36.22	55.72	43.13	29.12	78.54	15.32
Total Current Assets	2,628	1,920	1,977	2,118	2,335	944.35
Property, Plant & Equipment	993.77	965.43	912.5	800.88	661.22	380.4
Long-Term Investments	3,346	2,393	2,245	2,562	3,495	4,678
Other Intangible Assets	199.92	89.29	81.53	84.71	84.11	79.44
Long-Term Deferred Tax Assets	16.89	15.44	12.83	11.4	9.88	11.24
Long-Term Deferred Charges	5.48	35.75	35.86	26.27	11.62	9.27
Other Long-Term Assets	33.29	441.88	324.1	17.01	56.46	15.08
Total Assets	7,224	5,861	5,589	5,620	6,653	6,118
Accounts Payable	610.77	507.11	420.63	339.13	434.74	243.49
Accrued Expenses	27.91	40.99	34.36	27.89	21.79	18.33
Short-Term Debt	387.64	156.86	201.17	410.77	422.17	389.1
Current Portion of Long-Term Debt	137.51	53.51	66.23	69.07	2	-
Current Income Taxes Payable	70.94	18.43	8.01	36.89	44.19	9.63
Current Unearned Revenue	10.25	8.99	12.87	19.36	21.74	11.45
Other Current Liabilities	24.18	12.24	4.59	5.67	5.95	7.57
Total Current Liabilities	1,269	798.15	747.85	908.77	952.59	679.57
Long-Term Debt	106.7	163.21	284.17	204.42	175.67	6.38
Long-Term Leases	2.94	5.59	7.94	10.21	12.39	-
Long-Term Unearned Revenue	35.17	39.94	57.86	71.07	73.6	75.5
Long-Term Deferred Tax Liabilities	370.49	284	263.13	271.11	443.52	589.8
Total Liabilities	1,785	1,291	1,361	1,466	1,658	1,351
Common Stock	313.38	313.38	313.38	313.38	313.38	290.65
Additional Paid-In Capital	1,505	1,467	1,466	1,479	1,517	752.4
Retained Earnings	1,534	1,200	1,038	917.88	738.97	713.16
Treasury Stock	-39.98	-56.61	-118.83	-117.75	-	-
Comprehensive Income & Other	2,118	1,613	1,490	1,521	2,415	2,995
Total Common Equity	5,430	4,537	4,189	4,114	4,985	4,751
Minority Interest	9.44	33.09	39.09	41.22	10.43	15.59
Shareholders' Equity	5,440	4,570	4,228	4,155	4,995	4,766
Total Liabilities & Equity	7,224	5,861	5,589	5,620	6,653	6,118
Total Debt	634.79	379.18	559.51	694.46	612.24	395.48
Net Cash (Debt)	602.63	329.92	356.24	446.35	865.97	-121.17
Net Cash Growth	147.34%	-7.39%	-20.19%	-48.46%	-	-
Net Cash Per Share	1.94	1.06	1.15	1.43	2.81	-0.42
Filing Date Shares Outstanding	311.52	310.43	309.73	309.26	313.38	290.65
Total Common Shares Outstanding	311.52	310.43	309.73	309.91	313.38	290.65
Working Capital	1,359	1,122	1,229	1,209	1,382	264.78
Book Value Per Share	17.43	14.61	13.52	13.27	15.91	16.35
Tangible Book Value	5,230	4,447	4,107	4,029	4,900	4,671
Tangible Book Value Per Share	16.79	14.33	13.26	13.00	15.64	16.07
Buildings	-	405.3	185.91	190.66	177.88	175.09
Machinery	-	782.9	551.6	444.47	363.57	251.5
Construction In Progress	-	122.67	449.71	378.63	296.87	107.91

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