Jiayun Technology Inc. (SHE:300242)

Jiayun Technology 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	71.16	49.63	82.28	234.66	99.17	49.65
Cash & Short-Term Investments	76.17	49.63	82.28	234.66	99.17	49.65
Cash Growth	15.27%	-39.68%	-64.94%	136.62%	99.73%	-88.02%
Accounts Receivable	51.01	49.92	163.77	68.61	318.86	1,008
Other Receivables	16.49	19.45	37	23.02	32.85	70.1
Receivables	67.51	69.37	200.78	91.63	351.71	1,078
Inventory	3.42	3.24	4.69	4.34	4.77	2.91
Prepaid Expenses	-	3.58	10.62	73.54	78.14	56.13
Other Current Assets	60.3	51.57	73.21	51.74	97.75	182.6
Total Current Assets	207.39	177.38	371.57	455.9	631.54	1,369
Property, Plant & Equipment	20.85	12.62	14.26	36.94	33.02	35.71
Long-Term Investments	21.74	22.28	37.08	36.45	48.07	105.39
Other Intangible Assets	0.32	0.12	0.17	0.28	0.17	0.34
Long-Term Accounts Receivable	-	-	-	3.94	3.06	-
Long-Term Deferred Tax Assets	4.26	2.47	2.65	8.29	7.5	-
Long-Term Deferred Charges	3.31	2.29	3.13	12.29	9.06	7.14
Other Long-Term Assets	1.63	1.54	6.53	5.76	5	20.44
Total Assets	259.49	218.69	435.39	559.85	737.42	1,538

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	7.14	5.71	84.64	30.19	54.16	97.37
Accrued Expenses	8.84	14.02	21.29	18.68	20.36	69.62
Short-Term Debt	36.8	-	-	4.05	24.05	376.25
Current Portion of Long-Term Debt	8.22	-	-	-	-	-
Current Portion of Leases	-	5.5	6.91	16.91	13.79	18.96
Current Income Taxes Payable	0.65	-	2.77	1.06	2.78	0.05
Current Unearned Revenue	1.41	20.89	90.3	113.31	90.32	399.81
Other Current Liabilities	28.97	6.15	9.24	8.47	25.15	63.87
Total Current Liabilities	92.03	52.28	215.16	192.67	230.62	1,026
Long-Term Debt	8	-	-	-	-	-
Long-Term Leases	8.51	4.2	3.5	15.69	15.78	13.53
Long-Term Deferred Tax Liabilities	4.23	2.4	2.72	8.09	7.56	1.91
Other Long-Term Liabilities	-	-	0.5	0.12	5.97	-
Total Liabilities	112.76	58.87	221.89	216.56	259.93	1,041

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	634.56	634.56	634.56	634.56	634.56	634.56
Additional Paid-In Capital	1,220	1,220	1,224	1,237	1,237	1,237
Retained Earnings	-1,610	-1,597	-1,564	-1,461	-1,370	-1,396
Comprehensive Income & Other	-9.83	-9.71	3.15	-1.46	-9.14	13.02
Total Common Equity	235.1	248.53	297.2	408.92	492.33	488.47
Minority Interest	-88.37	-88.71	-83.69	-65.64	-14.85	8.26
Shareholders' Equity	146.73	159.82	213.51	343.28	477.49	496.74
Total Liabilities & Equity	259.49	218.69	435.39	559.85	737.42	1,538

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	61.52	9.7	10.42	36.65	53.62	408.74
Net Cash (Debt)	14.64	39.92	71.86	198.01	45.55	-359.09
Net Cash Growth	-72.94%	-44.44%	-63.71%	334.73%	-	-
Net Cash Per Share	0.02	0.06	0.11	0.31	0.07	-0.57
Filing Date Shares Outstanding	630.95	634.56	634.56	634.56	634.56	634.56
Total Common Shares Outstanding	630.95	634.56	634.56	634.56	634.56	634.56
Working Capital	115.36	125.1	156.4	263.23	400.92	343.16
Book Value Per Share	0.37	0.39	0.47	0.64	0.78	0.77
Tangible Book Value	234.77	248.41	297.03	408.64	492.16	488.13
Tangible Book Value Per Share	0.37	0.39	0.47	0.64	0.78	0.77
Buildings	-	-	-	-	-	0.7
Machinery	-	6.24	6.32	7.24	5.8	4.93

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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:

Sep 14, 2026

Data Sources Report a data error