Dongguan Golden Sun Abrasives Co.,Ltd (SHE:300606)

SHE:300606 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	123.37	147.59	87.75	65.79	177.94	234
Trading Asset Securities	44.48	23.47	0.32	1.3	0	58.21
Cash & Short-Term Investments	167.85	171.06	88.07	67.1	177.94	292.21
Cash Growth	40.84%	94.24%	31.25%	-62.29%	-39.11%	4.63%
Accounts Receivable	241.67	242.59	315.49	253.47	283.81	127.61
Other Receivables	0.91	1.07	1.34	1.66	0.81	0.66
Receivables	242.58	243.66	316.83	255.13	284.62	128.27
Inventory	156.69	186.24	153.55	163.83	159.13	85.96
Other Current Assets	18.1	13.51	9.86	9.16	16.34	26.63
Total Current Assets	585.22	614.48	568.32	495.22	638.04	533.08
Property, Plant & Equipment	450.08	428.15	349.25	195.53	194.2	182.39
Long-Term Investments	59.11	60.21	61.99	18.02	18.95	5
Other Intangible Assets	105.45	104.34	107.44	90.25	27.77	28.82
Long-Term Deferred Tax Assets	23.53	22.1	10.18	12.2	7.19	6.01
Long-Term Deferred Charges	2.42	3.7	4.6	1.23	1.35	1.8
Other Long-Term Assets	1.53	1.03	4.1	23.41	6.57	2.55
Total Assets	1,227	1,234	1,106	835.86	894.07	759.64
Accounts Payable	201.6	187.88	195.55	111.07	165.92	53.46
Accrued Expenses	4.92	9.93	9.04	10.27	11.32	10.31
Short-Term Debt	95.75	145.38	74.57	49.55	44.37	40.61
Current Portion of Leases	-	3.13	2.89	2.79	2.69	-
Current Income Taxes Payable	5.33	1.92	1.72	5.67	7.29	13.7
Current Unearned Revenue	4.47	14.05	9.36	6.59	3.53	2.28
Other Current Liabilities	28.81	19.81	19.45	28.41	34.61	105.64
Total Current Liabilities	340.89	382.1	312.58	214.34	269.72	225.99
Long-Term Debt	193.02	149.84	59.78	-	-	-
Long-Term Leases	-	6.6	9.73	12.62	15.41	-
Long-Term Unearned Revenue	0.58	8.06	8.61	1.51	2.34	3.17
Long-Term Deferred Tax Liabilities	-	9.32	9.74	3.58	1.36	0.01
Other Long-Term Liabilities	1.1	1.71	-	-	-	0.4
Total Liabilities	535.59	557.63	400.44	232.05	288.84	229.57
Common Stock	138.35	140.12	140.12	140.13	93.43	93.46
Additional Paid-In Capital	77.4	95.63	95.63	93.6	115.5	73.22
Retained Earnings	406.16	401.79	438.94	386.6	412.05	370.71
Treasury Stock	-	-20	-20	-29.16	-23.45	-41.75
Comprehensive Income & Other	53.09	45.12	45.12	7.7	7.7	-
Total Common Equity	674.99	662.65	699.8	598.87	605.23	495.64
Minority Interest	16.75	13.73	5.62	4.93	-	34.43
Shareholders' Equity	691.74	676.38	705.42	603.81	605.23	530.07
Total Liabilities & Equity	1,227	1,234	1,106	835.86	894.07	759.64
Total Debt	288.77	304.95	146.97	64.96	62.48	40.61
Net Cash (Debt)	-120.92	-133.88	-58.9	2.13	115.46	251.6
Net Cash Growth	-	-	-	-98.15%	-54.11%	-9.91%
Net Cash Per Share	-0.85	-0.96	-0.42	0.01	0.84	1.84
Filing Date Shares Outstanding	138.35	138.35	138.35	138.36	140.15	140.19
Total Common Shares Outstanding	138.35	138.35	138.35	138.36	140.15	140.19
Working Capital	244.33	232.38	255.74	280.88	368.31	307.08
Book Value Per Share	4.88	4.79	5.06	4.33	4.32	3.54
Tangible Book Value	569.54	558.31	592.37	508.62	577.46	466.82
Tangible Book Value Per Share	4.12	4.04	4.28	3.68	4.12	3.33
Buildings	-	304.63	114.18	106.28	86.42	84.45
Machinery	-	234.42	227.8	156.61	151.36	146.57
Construction In Progress	-	42.62	135.77	40.02	43.29	38.95

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.