Zhejiang Jingsheng Mechanical & Electrical Co., Ltd. (SHE:300316)
China · Delayed Price · Currency is CNY 31.03
-1.09 (-3.39%)
Oct 30, 2026, 3:04 PM CST
SHE:300316 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 4,592 | 2,330 | 2,787 | 4,005 | 3,509 | 1,867 |
Short-Term Investments | - | 263.78 | 31.08 | 61 | - | - |
Trading Asset Securities | 125 | 1,087 | 674 | - | - | 456 |
Cash & Short-Term Investments | 4,717 | 3,681 | 3,492 | 4,066 | 3,509 | 2,323 |
Cash Growth | 33.09% | 5.40% | -14.12% | 15.88% | 51.07% | 78.21% |
Accounts Receivable | 4,199 | 4,132 | 5,564 | 6,055 | 5,444 | 4,147 |
Other Receivables | 45.13 | 734.96 | 342.75 | 369.62 | 268.47 | 129.52 |
Receivables | 4,245 | 4,867 | 5,907 | 6,424 | 5,713 | 4,276 |
Inventory | 9,830 | 6,627 | 10,884 | 15,513 | 12,391 | 6,051 |
Prepaid Expenses | - | 29.75 | 69.16 | 10.6 | 13.31 | 5.95 |
Other Current Assets | 2,058 | 596.8 | 789.98 | 1,076 | 964.21 | 534.12 |
Total Current Assets | 20,848 | 15,801 | 21,143 | 27,090 | 22,590 | 13,190 |
Property, Plant & Equipment | 8,151 | 8,038 | 7,160 | 6,455 | 4,059 | 2,202 |
Long-Term Investments | 2,424 | 2,352 | 1,614 | 1,697 | 1,207 | 977.48 |
Other Intangible Assets | 709.55 | 711.7 | 690.45 | 637.91 | 428.66 | 246.36 |
Long-Term Deferred Tax Assets | 299.9 | 326.07 | 383.22 | 325.51 | 245.5 | 114.66 |
Long-Term Deferred Charges | 291.91 | 357.15 | 422.79 | 422.46 | 154.03 | 48.95 |
Other Long-Term Assets | 286.15 | 171.06 | 136.74 | 180.84 | 204.28 | 104 |
Total Assets | 33,010 | 27,756 | 31,550 | 36,808 | 28,889 | 16,884 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 7,245 | 3,619 | 5,060 | 6,785 | 6,350 | 4,147 |
Accrued Expenses | 144.05 | 203.52 | 200.34 | 296.66 | 343.87 | 256.58 |
Short-Term Debt | 366.74 | 768.21 | 723.82 | 1,223 | 1,099 | 34.17 |
Current Portion of Long-Term Debt | 324.36 | 814.61 | 359.89 | 130.47 | 0.17 | 2.6 |
Current Portion of Leases | - | 3.13 | 1.7 | 1.03 | - | 2.2 |
Current Income Taxes Payable | 53.46 | 91.47 | 90.68 | 345.95 | 147.3 | 166.23 |
Current Unearned Revenue | 4,143 | 2,094 | 5,624 | 10,720 | 9,465 | 4,964 |
Other Current Liabilities | 107.74 | 87.42 | 65.39 | 107.36 | 103.99 | 47.4 |
Total Current Liabilities | 12,384 | 7,681 | 12,126 | 19,609 | 17,510 | 9,620 |
Long-Term Debt | 1,146 | 579.11 | 1,066 | 468.67 | 1.12 | 1.55 |
Long-Term Leases | 126.17 | 123.24 | 119.37 | 111.31 | 106.16 | 106.21 |
Long-Term Unearned Revenue | 510.64 | 423.69 | 304.01 | 467.04 | 56.77 | 39.47 |
Long-Term Deferred Tax Liabilities | 1.88 | 2.72 | 0.06 | - | - | - |
Other Long-Term Liabilities | 550 | 550 | - | - | - | - |
Total Liabilities | 14,719 | 9,360 | 13,616 | 20,657 | 17,674 | 9,767 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 1,310 | 1,310 | 1,310 | 1,310 | 1,309 | 1,286 |
Additional Paid-In Capital | 3,101 | 3,101 | 2,967 | 2,918 | 2,642 | 1,247 |
Retained Earnings | 12,811 | 12,803 | 12,441 | 10,846 | 6,877 | 4,312 |
Treasury Stock | -99.24 | -99.24 | -99.24 | -112.12 | -55.56 | -11.1 |
Comprehensive Income & Other | 4.88 | 3.38 | 2.82 | 2.6 | 2.09 | 1.25 |
Total Common Equity | 17,128 | 17,118 | 16,621 | 14,963 | 10,775 | 6,835 |
Minority Interest | 1,164 | 1,278 | 1,313 | 1,189 | 440.82 | 281.35 |
Shareholders' Equity | 18,292 | 18,396 | 17,934 | 16,152 | 11,215 | 7,116 |
Total Liabilities & Equity | 33,010 | 27,756 | 31,550 | 36,808 | 28,889 | 16,884 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 1,963 | 2,288 | 2,271 | 1,934 | 1,206 | 146.73 |
Net Cash (Debt) | 2,754 | 1,392 | 1,221 | 2,132 | 2,303 | 2,176 |
Net Cash Growth | 115.80% | 14.03% | -42.72% | -7.42% | 5.81% | 73.59% |
Net Cash Per Share | 2.13 | 1.07 | 0.93 | 1.63 | 1.78 | 1.69 |
Filing Date Shares Outstanding | 1,238 | 1,307 | 1,307 | 1,307 | 1,307 | 1,286 |
Total Common Shares Outstanding | 1,238 | 1,307 | 1,307 | 1,307 | 1,307 | 1,286 |
Working Capital | 8,464 | 8,119 | 9,016 | 7,480 | 5,080 | 3,570 |
Book Value Per Share | 13.84 | 13.09 | 12.71 | 11.45 | 8.25 | 5.32 |
Tangible Book Value | 16,418 | 16,406 | 15,931 | 14,325 | 10,346 | 6,589 |
Tangible Book Value Per Share | 13.27 | 12.55 | 12.19 | 10.96 | 7.92 | 5.12 |
Land | - | 80.37 | 16.92 | 18.38 | 8.05 | 8.52 |
Buildings | - | 3,969 | 3,107 | 2,368 | 1,147 | 721.07 |
Machinery | - | 5,339 | 4,036 | 3,272 | 2,121 | 1,262 |
Construction In Progress | - | 941.35 | 1,586 | 1,803 | 1,396 | 592.1 |