Changsha DIALINE New Material Sci.&Tech. Co., Ltd. (SHE:300700)
China · Delayed Price · Currency is CNY 13.92
-0.49 (-3.40%)
Oct 27, 2026, 3:04 PM CST
SHE:300700 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 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 204.45 | 193.89 | 323.29 | 278.14 | 120.21 | 85.24 |
Cash & Short-Term Investments | 204.45 | 193.89 | 323.29 | 278.14 | 120.21 | 85.24 |
Cash Growth | -5.17% | -40.03% | 16.23% | 131.38% | 41.03% | -14.05% |
Accounts Receivable | 230.12 | 317.48 | 232.66 | 568.93 | 499.19 | 238.68 |
Other Receivables | 4.8 | 2.78 | 9.15 | 20.66 | 1.64 | 2.75 |
Receivables | 234.92 | 320.26 | 241.81 | 589.6 | 500.83 | 241.43 |
Inventory | 216.91 | 183.21 | 155.25 | 216.92 | 167.43 | 105.86 |
Prepaid Expenses | - | 0.2 | 0.7 | 0.7 | 0.3 | - |
Other Current Assets | 170.29 | 42.19 | 44.56 | 40.49 | 8.38 | 21.55 |
Total Current Assets | 826.57 | 739.74 | 765.61 | 1,126 | 797.15 | 454.08 |
Property, Plant & Equipment | 613.19 | 661.3 | 755.39 | 761.07 | 666.4 | 540.01 |
Long-Term Investments | 8.87 | 9.75 | 14.47 | 18.47 | 1.5 | 1.5 |
Goodwill | 44.9 | 44.9 | 59.04 | 154.64 | - | - |
Other Intangible Assets | 48.83 | 50.79 | 53.22 | 45.82 | 37.09 | 38.23 |
Long-Term Deferred Tax Assets | 83.84 | 84.37 | 51.72 | 23.35 | 23.66 | 32.94 |
Long-Term Deferred Charges | 8.28 | 12.09 | 11.1 | 10.26 | 2.08 | 0.6 |
Other Long-Term Assets | 3.65 | 10.89 | 6.32 | 21.28 | 4.03 | 27.94 |
Total Assets | 1,638 | 1,614 | 1,717 | 2,161 | 1,532 | 1,095 |
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 | Dec '21 Dec 31, 2021 |
Accounts Payable | 93.38 | 216.33 | 198.07 | 219.88 | 215.44 | 125.28 |
Accrued Expenses | 8.01 | 10.81 | 9.06 | 12.88 | 13.87 | 10.2 |
Short-Term Debt | 280 | 235.2 | 210.18 | 147.17 | 280.33 | 212.88 |
Current Portion of Long-Term Debt | 199.03 | 91.26 | 96.66 | 53.37 | 59.07 | 199.36 |
Current Portion of Leases | - | 1.65 | 1.62 | 2.19 | 0.27 | - |
Current Income Taxes Payable | 1.01 | 0 | 0 | 0.01 | 0.07 | - |
Current Unearned Revenue | 44.93 | 3.19 | 0.91 | 0.85 | 0.92 | 0.06 |
Other Current Liabilities | 105.09 | 128.33 | 105.43 | 249.15 | 132.06 | 49.23 |
Total Current Liabilities | 731.45 | 686.78 | 621.92 | 685.5 | 702.03 | 597.01 |
Long-Term Debt | 79.8 | 87.5 | 74.5 | 141.56 | 72.55 | 41.48 |
Long-Term Leases | 34.9 | 34.52 | 35.23 | 20.51 | - | - |
Long-Term Unearned Revenue | 21.81 | 21.56 | 22.23 | 6.11 | 2.34 | 2.69 |
Long-Term Deferred Tax Liabilities | 8.56 | 8.67 | 10.1 | 8.65 | 2.58 | - |
Other Long-Term Liabilities | 0.37 | 0.65 | 1.49 | 2.3 | - | - |
Total Liabilities | 876.89 | 839.68 | 765.49 | 864.63 | 779.51 | 641.18 |
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 | Dec '21 Dec 31, 2021 |
Common Stock | 397.03 | 397.03 | 391 | 278.75 | 121.53 | 107.14 |
Additional Paid-In Capital | 613.74 | 613.74 | 598 | 709.21 | 451.31 | 214.86 |
Retained Earnings | -187.89 | -176.75 | 16.01 | 294.07 | 181.61 | 90.65 |
Treasury Stock | -65.03 | -65.03 | -65.03 | - | - | - |
Comprehensive Income & Other | - | - | - | - | - | 42.78 |
Total Common Equity | 757.85 | 768.98 | 939.97 | 1,282 | 754.45 | 455.42 |
Minority Interest | 3.41 | 5.16 | 11.41 | 14.08 | -2.05 | -1.3 |
Shareholders' Equity | 761.25 | 774.15 | 951.38 | 1,296 | 752.4 | 454.13 |
Total Liabilities & Equity | 1,638 | 1,614 | 1,717 | 2,161 | 1,532 | 1,095 |
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 | Dec '21 Dec 31, 2021 |
Total Debt | 593.73 | 450.13 | 418.19 | 364.79 | 412.21 | 453.72 |
Net Cash (Debt) | -389.28 | -256.24 | -94.9 | -86.65 | -292 | -368.48 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -0.99 | -0.65 | -0.25 | -0.25 | -0.96 | -1.37 |
Filing Date Shares Outstanding | 399.11 | 389.37 | 383.34 | 390.25 | 306.26 | 269.99 |
Total Common Shares Outstanding | 399.11 | 389.37 | 383.34 | 390.25 | 306.26 | 269.99 |
Working Capital | 95.12 | 52.97 | 143.69 | 440.35 | 95.12 | -142.94 |
Book Value Per Share | 1.90 | 1.97 | 2.45 | 3.29 | 2.46 | 1.69 |
Tangible Book Value | 664.11 | 673.3 | 827.71 | 1,082 | 717.36 | 417.19 |
Tangible Book Value Per Share | 1.66 | 1.73 | 2.16 | 2.77 | 2.34 | 1.55 |
Buildings | - | 341.43 | 341.43 | 338.65 | 331.65 | 301.23 |
Machinery | - | 578.13 | 549.94 | 492.73 | 416.93 | 340.94 |
Construction In Progress | - | 4.61 | 51.27 | 73.07 | 83 | 37.99 |