Zhejiang Jingsheng Mechanical & Electrical Co., Ltd. (SHE:300316)

SHE:300316 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	2,412	2,787	4,005	3,509	1,867	938.46
Short-Term Investments	263.78	31.08	61	-	-	-
Trading Asset Securities	868	674	-	-	456	365
Cash & Short-Term Investments	3,544	3,492	4,066	3,509	2,323	1,303
Cash Growth	7.49%	-14.12%	15.88%	51.07%	78.21%	73.24%
Accounts Receivable	4,595	5,564	6,055	5,444	4,147	3,713
Other Receivables	50.72	342.75	369.62	268.47	129.52	99.95
Receivables	4,645	5,907	6,424	5,713	4,276	3,813
Inventory	8,348	10,884	15,513	12,391	6,051	2,580
Prepaid Expenses	-	69.16	10.6	13.31	5.95	5.79
Other Current Assets	1,135	789.98	1,076	964.21	534.12	259.87
Total Current Assets	17,673	21,143	27,090	22,590	13,190	7,962
Property, Plant & Equipment	6,859	7,160	6,455	4,059	2,202	1,359
Long-Term Investments	2,126	1,614	1,697	1,207	977.48	824.31
Other Intangible Assets	669.01	690.45	637.91	428.66	246.36	230.55
Long-Term Deferred Tax Assets	377.42	383.22	325.51	245.5	114.66	93.67
Long-Term Deferred Charges	363.67	422.79	422.46	154.03	48.95	26.43
Other Long-Term Assets	271.95	136.74	180.84	204.28	104	2.19
Total Assets	28,339	31,550	36,808	28,889	16,884	10,498
Accounts Payable	3,674	5,060	6,785	6,350	4,147	2,775
Accrued Expenses	133.07	200.34	296.66	343.87	256.58	238.25
Short-Term Debt	811.84	723.82	1,223	1,099	34.17	38.83
Current Portion of Long-Term Debt	578	359.89	130.47	0.17	2.6	-
Current Portion of Leases	-	1.7	1.03	-	2.2	-
Current Income Taxes Payable	60.57	90.68	345.95	147.3	166.23	109.25
Current Unearned Revenue	2,950	5,624	10,720	9,465	4,964	2,003
Other Current Liabilities	53.84	65.39	107.36	103.99	47.4	36.3
Total Current Liabilities	8,261	12,126	19,609	17,510	9,620	5,201
Long-Term Debt	755.79	1,066	468.67	1.12	1.55	11
Long-Term Leases	122.33	119.37	111.31	106.16	106.21	-
Long-Term Unearned Revenue	375.45	304.01	467.04	56.77	39.47	34.85
Long-Term Deferred Tax Liabilities	0.03	0.06	-	-	-	-
Total Liabilities	9,514	13,616	20,657	17,674	9,767	5,247
Common Stock	1,310	1,310	1,310	1,309	1,286	1,286
Additional Paid-In Capital	3,417	2,967	2,918	2,642	1,247	1,201
Retained Earnings	12,819	12,441	10,846	6,877	4,312	2,774
Treasury Stock	-99.24	-99.24	-112.12	-55.56	-11.1	-19.32
Comprehensive Income & Other	2.54	2.82	2.6	2.09	1.25	-1.01
Total Common Equity	17,449	16,621	14,963	10,775	6,835	5,240
Minority Interest	1,376	1,313	1,189	440.82	281.35	11.51
Shareholders' Equity	18,825	17,934	16,152	11,215	7,116	5,251
Total Liabilities & Equity	28,339	31,550	36,808	28,889	16,884	10,498
Total Debt	2,268	2,271	1,934	1,206	146.73	49.83
Net Cash (Debt)	1,276	1,221	2,132	2,303	2,176	1,254
Net Cash Growth	45.34%	-42.72%	-7.42%	5.81%	73.59%	89.79%
Net Cash Per Share	0.98	0.93	1.63	1.78	1.69	0.98
Filing Date Shares Outstanding	1,307	1,307	1,307	1,307	1,286	1,284
Total Common Shares Outstanding	1,307	1,307	1,307	1,307	1,286	1,284
Working Capital	9,412	9,016	7,480	5,080	3,570	2,761
Book Value Per Share	13.35	12.71	11.45	8.25	5.32	4.08
Tangible Book Value	16,780	15,931	14,325	10,346	6,589	5,009
Tangible Book Value Per Share	12.84	12.19	10.96	7.92	5.12	3.90
Land	-	16.92	18.38	8.05	8.52	-
Buildings	-	3,107	2,368	1,147	721.07	534.77
Machinery	-	4,036	3,272	2,121	1,262	954.37
Construction In Progress	-	1,586	1,803	1,396	592.1	233.63

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