Jiayun Technology Inc. (SHE:300242)

Jiayun Technology 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	47.43	82.28	234.66	99.17	49.65	414.54
Cash & Short-Term Investments	47.43	82.28	234.66	99.17	49.65	414.54
Cash Growth	0.67%	-64.94%	136.62%	99.73%	-88.02%	2.27%
Accounts Receivable	62.35	163.77	68.61	318.86	1,008	1,200
Other Receivables	7.54	37	23.02	32.85	70.1	266.17
Receivables	69.89	200.78	91.63	351.71	1,078	1,467
Inventory	3.41	4.69	4.34	4.77	2.91	-
Prepaid Expenses	-	12.24	73.54	78.14	56.13	-
Other Current Assets	73.92	71.58	51.74	97.75	182.6	210.79
Total Current Assets	194.65	371.57	455.9	631.54	1,369	2,092
Property, Plant & Equipment	13.2	14.26	36.94	33.02	35.71	3.79
Long-Term Investments	35.21	36.76	36.45	48.07	105.39	69.86
Goodwill	-	-	-	-	-	10.7
Other Intangible Assets	0.18	0.17	0.28	0.17	0.34	0.66
Long-Term Accounts Receivable	1.58	1.49	3.94	3.06	-	-
Long-Term Deferred Tax Assets	2.63	2.65	8.29	7.5	-	28.69
Long-Term Deferred Charges	1.92	3.13	12.29	9.06	7.14	6.62
Other Long-Term Assets	5.06	5.36	5.76	5	20.44	13.6
Total Assets	254.42	435.39	559.85	737.42	1,538	2,226
Accounts Payable	13.73	84.64	30.19	54.16	97.37	289.81
Accrued Expenses	8.26	21.29	18.68	20.36	69.62	17.5
Short-Term Debt	-	-	4.05	24.05	376.25	480
Current Portion of Leases	5.78	6.91	16.91	13.79	18.96	-
Current Income Taxes Payable	1.66	2.77	1.06	2.78	0.05	2.81
Current Unearned Revenue	1.63	90.3	113.31	90.32	399.81	389.55
Other Current Liabilities	31.46	9.24	8.47	25.15	63.87	338.85
Total Current Liabilities	62.51	215.16	192.67	230.62	1,026	1,519
Long-Term Leases	4.6	3.5	15.69	15.78	13.53	-
Long-Term Deferred Tax Liabilities	2.56	2.72	8.09	7.56	1.91	3.22
Other Long-Term Liabilities	0.59	0.5	0.12	5.97	-	-
Total Liabilities	70.26	221.89	216.56	259.93	1,041	1,522
Common Stock	634.56	634.56	634.56	634.56	634.56	634.56
Additional Paid-In Capital	1,220	1,224	1,237	1,237	1,237	1,237
Retained Earnings	-1,594	-1,564	-1,461	-1,370	-1,396	-1,202
Comprehensive Income & Other	3.11	3.15	-1.46	-9.14	13.02	14.17
Total Common Equity	264.25	297.2	408.92	492.33	488.47	683.41
Minority Interest	-80.09	-83.69	-65.64	-14.85	8.26	20.71
Shareholders' Equity	184.16	213.51	343.28	477.49	496.74	704.12
Total Liabilities & Equity	254.42	435.39	559.85	737.42	1,538	2,226
Total Debt	10.38	10.42	36.65	53.62	408.74	480
Net Cash (Debt)	37.05	71.86	198.01	45.55	-359.09	-65.46
Net Cash Growth	5.68%	-63.71%	334.73%	-	-	-
Net Cash Per Share	0.06	0.11	0.31	0.07	-0.57	-0.10
Filing Date Shares Outstanding	634.56	634.56	634.56	634.56	634.56	634.56
Total Common Shares Outstanding	634.56	634.56	634.56	634.56	634.56	634.56
Working Capital	132.14	156.4	263.23	400.92	343.16	573.42
Book Value Per Share	0.42	0.47	0.64	0.78	0.77	1.08
Tangible Book Value	264.07	297.03	408.64	492.16	488.13	672.05
Tangible Book Value Per Share	0.42	0.47	0.64	0.78	0.77	1.06
Buildings	-	-	-	-	0.7	2.27
Machinery	-	6.32	7.24	5.8	4.93	5.93

Source: S&P Global Market Intelligence. Standard template. Financial Sources.