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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	58.84	49.63	82.28	234.66	99.17	49.65
Cash & Short-Term Investments	65.62	49.63	82.28	234.66	99.17	49.65
Cash Growth	38.34%	-39.68%	-64.94%	136.62%	99.73%	-88.02%
Accounts Receivable	39.31	49.92	163.77	68.61	318.86	1,008
Other Receivables	16.93	19.45	37	23.02	32.85	70.1
Receivables	56.23	69.37	200.78	91.63	351.71	1,078
Inventory	4.26	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	69.32	51.57	73.21	51.74	97.75	182.6
Total Current Assets	195.44	177.38	371.57	455.9	631.54	1,369
Property, Plant & Equipment	20.44	12.62	14.26	36.94	33.02	35.71
Long-Term Investments	21.38	22.28	37.08	36.45	48.07	105.39
Other Intangible Assets	0.31	0.12	0.17	0.28	0.17	0.34
Long-Term Accounts Receivable	-	-	-	3.94	3.06	-
Long-Term Deferred Tax Assets	4.12	2.47	2.65	8.29	7.5	-
Long-Term Deferred Charges	3.83	2.29	3.13	12.29	9.06	7.14
Other Long-Term Assets	1.73	1.54	6.53	5.76	5	20.44
Total Assets	247.26	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	4.9	5.71	84.64	30.19	54.16	97.37
Accrued Expenses	8.58	14.02	21.29	18.68	20.36	69.62
Short-Term Debt	35.9	-	-	4.05	24.05	376.25
Current Portion of Long-Term Debt	8.74	-	-	-	-	-
Current Portion of Leases	-	5.5	6.91	16.91	13.79	18.96
Current Income Taxes Payable	0.64	-	2.77	1.06	2.78	0.05
Current Unearned Revenue	0.56	20.89	90.3	113.31	90.32	399.81
Other Current Liabilities	31.87	6.15	9.24	8.47	25.15	63.87
Total Current Liabilities	91.19	52.28	215.16	192.67	230.62	1,026
Long-Term Debt	7.76	-	-	-	-	-
Long-Term Leases	7.44	4.2	3.5	15.69	15.78	13.53
Long-Term Deferred Tax Liabilities	4.08	2.4	2.72	8.09	7.56	1.91
Other Long-Term Liabilities	-	-	0.5	0.12	5.97	-
Total Liabilities	110.47	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	Sep 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	-1,620	-1,597	-1,564	-1,461	-1,370	-1,396
Comprehensive Income & Other	-9.86	-9.71	3.15	-1.46	-9.14	13.02
Total Common Equity	224.96	248.53	297.2	408.92	492.33	488.47
Minority Interest	-88.17	-88.71	-83.69	-65.64	-14.85	8.26
Shareholders' Equity	136.79	159.82	213.51	343.28	477.49	496.74
Total Liabilities & Equity	247.26	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	59.83	9.7	10.42	36.65	53.62	408.74
Net Cash (Debt)	5.79	39.92	71.86	198.01	45.55	-359.09
Net Cash Growth	-84.38%	-44.44%	-63.71%	334.73%	-	-
Net Cash Per Share	0.01	0.06	0.11	0.31	0.07	-0.57
Filing Date Shares Outstanding	635.59	634.56	634.56	634.56	634.56	634.56
Total Common Shares Outstanding	635.59	634.56	634.56	634.56	634.56	634.56
Working Capital	104.25	125.1	156.4	263.23	400.92	343.16
Book Value Per Share	0.35	0.39	0.47	0.64	0.78	0.77
Tangible Book Value	224.65	248.41	297.03	408.64	492.16	488.13
Tangible Book Value Per Share	0.35	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: Oct 29, 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:

Nov 2, 2026

Data Sources Report a data error