Kaishan Group Co., Ltd. (SHE:300257)

Kaishan Group 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,246	3,224	629.06	683.92	977.26	1,721
Cash & Short-Term Investments	2,246	3,224	629.06	683.92	977.26	1,721
Cash Growth	-16.21%	412.55%	-8.02%	-30.02%	-43.20%	181.87%
Accounts Receivable	1,295	1,240	1,475	1,207	1,110	1,096
Other Receivables	40.8	58.75	57.89	64.57	88.58	59.99
Receivables	1,336	1,298	1,533	1,272	1,199	1,156
Inventory	1,645	1,456	1,343	1,486	1,272	1,177
Prepaid Expenses	-	11.71	8.47	3.58	1.69	1.23
Other Current Assets	106.72	80.75	66.94	79.93	69.88	96.83
Total Current Assets	5,334	6,071	3,580	3,525	3,519	4,152
Property, Plant & Equipment	10,036	9,836	9,599	8,626	7,202	5,806
Long-Term Investments	138.3	93.44	76.71	68.72	64.6	90.32
Goodwill	194.61	194.61	194.61	200.6	205.72	212.68
Other Intangible Assets	517.23	499.54	434.93	357.73	334.74	312.34
Long-Term Accounts Receivable	141.35	144.85	142.84	137.74	-	-
Long-Term Deferred Tax Assets	226.39	231.91	205.29	186.78	161.13	120.43
Long-Term Deferred Charges	1.2	1.05	1.39	0.62	3.09	0.81
Other Long-Term Assets	70.07	5.76	5.17	9.12	117.54	296.57
Total Assets	16,659	17,078	14,239	13,112	11,608	10,991
Accounts Payable	1,413	1,376	1,632	1,637	1,831	1,895
Accrued Expenses	65.92	120.08	124.05	155.49	140.32	61.07
Short-Term Debt	2,357	3,402	2,734	2,700	2,232	1,825
Current Portion of Long-Term Debt	1,479	1,138	1,073	586.45	563.48	221.14
Current Portion of Leases	-	-	40.13	-	-	-
Current Income Taxes Payable	43.69	29.44	22.04	17.05	26.32	15.39
Current Unearned Revenue	615.64	467.09	398.56	276.58	370.81	360.82
Other Current Liabilities	123.58	64.77	59.37	66.12	66.59	69.59
Total Current Liabilities	6,098	6,598	6,083	5,438	5,231	4,448
Long-Term Debt	3,706	3,689	1,674	1,654	1,371	1,709
Long-Term Leases	-	-	70.27	-	-	-
Long-Term Unearned Revenue	8.05	10.42	13.57	17.34	21.12	27.36
Pension & Post-Retirement Benefits	48.47	42.85	39.55	34.67	32.94	38.9
Long-Term Deferred Tax Liabilities	12.49	17.89	17.47	28.74	22.47	11.57
Other Long-Term Liabilities	161.03	164	130.37	125.07	4.42	2.71
Total Liabilities	10,033	10,523	8,028	7,298	6,683	6,238
Common Stock	993.64	993.64	993.64	993.64	993.64	993.64
Additional Paid-In Capital	2,398	2,392	2,396	2,409	2,412	2,438
Retained Earnings	2,865	2,661	2,427	2,093	1,685	1,411
Comprehensive Income & Other	352.91	476.65	375.23	293.13	-169.74	-81.67
Total Common Equity	6,609	6,523	6,192	5,789	4,921	4,761
Minority Interest	16.12	32.38	19.14	25.59	4.45	-7.36
Shareholders' Equity	6,626	6,555	6,211	5,814	4,925	4,753
Total Liabilities & Equity	16,659	17,078	14,239	13,112	11,608	10,991
Total Debt	7,542	8,230	5,591	4,940	4,167	3,755
Net Cash (Debt)	-5,296	-5,005	-4,962	-4,256	-3,189	-2,034
Net Cash Per Share	-5.29	-5.00	-5.04	-4.27	-3.26	-2.38
Filing Date Shares Outstanding	993.64	993.64	993.64	993.64	993.64	993.64
Total Common Shares Outstanding	993.64	993.64	993.64	993.64	993.64	993.64
Working Capital	-764.04	-527.37	-2,503	-1,913	-1,712	-296.65
Book Value Per Share	6.65	6.56	6.23	5.83	4.95	4.79
Tangible Book Value	5,898	5,829	5,563	5,230	4,380	4,236
Tangible Book Value Per Share	5.94	5.87	5.60	5.26	4.41	4.26
Buildings	-	720.67	733.62	728.37	709.92	648.79
Machinery	-	10,842	9,036	7,619	4,408	2,644
Construction In Progress	-	653.25	1,844	1,959	3,513	3,817

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