Shenzhen Emperor Technology Co., Ltd. (SHE:300546)

SHE:300546 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	554.14	615.22	480.91	359.49	351.33	370.82
Short-Term Investments	26.6	24.2	32.78	-	-	-
Trading Asset Securities	50	60.05	120	280	310	-
Cash & Short-Term Investments	630.74	699.47	633.68	639.49	661.33	370.82
Cash Growth	14.37%	10.38%	-0.91%	-3.30%	78.34%	-7.55%
Accounts Receivable	244.1	261.92	222.87	169.79	197.04	282.74
Other Receivables	12.38	10.94	15.21	12.44	18.08	11.24
Receivables	256.48	272.86	238.08	182.23	215.13	293.98
Inventory	196.12	141.08	179.32	167.2	191.12	151.62
Prepaid Expenses	3.09	1.64	1.97	1.8	1.8	1.43
Other Current Assets	49.64	30.64	22.09	23.56	39.73	37.68
Total Current Assets	1,136	1,146	1,075	1,014	1,109	855.53
Property, Plant & Equipment	175.05	159.1	127.12	140.97	161.67	137.41
Long-Term Investments	4.03	4.21	0.19	3.14	4.43	29.66
Other Intangible Assets	51.26	55.31	33.62	39.9	18.91	19.39
Long-Term Deferred Tax Assets	17.75	22.31	17.93	10.92	10.17	8.31
Long-Term Deferred Charges	4.14	3.26	4.67	2.47	2.94	0.34
Other Long-Term Assets	68.53	76.53	82.57	60.89	56.5	0.49
Total Assets	1,464	1,466	1,341	1,273	1,364	1,051

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	129.46	127.99	97.75	62.61	107.07	71.42
Accrued Expenses	21.11	64.88	50.11	39.33	37.49	25.34
Short-Term Debt	26.61	19.01	10	-	-	-
Current Portion of Leases	4.11	1.83	3.28	9.02	8.2	3.72
Current Income Taxes Payable	0.05	4.44	1.23	0.04	0	0.13
Current Unearned Revenue	111.67	65.9	39.84	55.08	57.21	30.05
Other Current Liabilities	28.52	27.76	30.15	30.23	36.85	51.57
Total Current Liabilities	321.54	311.81	232.36	196.31	246.82	182.23
Long-Term Leases	7.88	3.78	3.08	7.73	17.76	4.28
Long-Term Unearned Revenue	6.38	6.75	8.75	6.89	9.65	6.5
Long-Term Deferred Tax Liabilities	-	0.26	-	-	-	0.41
Total Liabilities	335.79	322.61	244.19	210.93	274.24	193.42

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	187.65	186.63	185.52	185.52	142.71	135.81
Additional Paid-In Capital	381.48	376.44	363.29	356.9	399.71	211.51
Retained Earnings	554.55	577.25	548.33	519.18	547.01	510.08
Comprehensive Income & Other	1.63	3.46	-0.15	0.04	0.05	0.06
Total Common Equity	1,125	1,144	1,097	1,062	1,089	857.47
Minority Interest	3.08	0.01	0.05	-	-	0.24
Shareholders' Equity	1,128	1,144	1,097	1,062	1,089	857.71
Total Liabilities & Equity	1,464	1,466	1,341	1,273	1,364	1,051

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	38.6	24.62	16.37	16.76	25.96	8
Net Cash (Debt)	592.14	674.85	617.32	622.73	635.36	362.82
Net Cash Growth	11.79%	9.32%	-0.87%	-1.99%	75.12%	-9.55%
Net Cash Per Share	3.32	3.62	3.39	3.44	3.45	2.05
Filing Date Shares Outstanding	187.65	186.63	185.52	185.52	185.52	176.56
Total Common Shares Outstanding	187.65	186.63	185.52	185.52	185.52	176.56
Working Capital	814.54	833.88	842.79	817.98	862.28	673.3
Book Value Per Share	6.00	6.13	5.91	5.72	5.87	4.86
Tangible Book Value	1,074	1,088	1,063	1,022	1,071	838.08
Tangible Book Value Per Share	5.72	5.83	5.73	5.51	5.77	4.75
Buildings	122.4	122.4	122.4	124.06	123.6	118.86
Machinery	83.72	77.82	72.55	65.32	63.04	46.43
Construction In Progress	43.25	31.75	-	-	2.12	2.12

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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 15, 2026

Data Sources Report a data error