Hangzhou Prevail Optoelectronic Equipment Co., Ltd. (SHE:300710)

SHE:300710 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	170.53	111.54	88.15	98.95	78.65	134.91
Short-Term Investments	-	-	-	-	9.13	7.56
Trading Asset Securities	8.53	8.91	11.37	16	39.17	71.94
Cash & Short-Term Investments	179.06	120.45	99.52	114.95	126.94	214.41
Cash Growth	46.52%	21.03%	-13.42%	-9.45%	-40.79%	-2.73%
Accounts Receivable	151.49	172.33	244.68	236.68	243.3	376.5
Other Receivables	4.56	0.63	0.54	1.08	1.14	0.47
Receivables	156.05	172.96	245.22	237.76	244.43	376.98
Inventory	37.27	41.35	39.7	58.25	90.14	126.22
Other Current Assets	15.76	18.13	20.72	18.84	8.89	2.44
Total Current Assets	388.14	352.89	405.15	429.8	470.41	720.05
Property, Plant & Equipment	125.13	130.77	137.87	116.59	84.08	55.88
Long-Term Investments	44.23	44.23	72.17	274.87	259.85	89.75
Goodwill	24.6	24.6	33.51	39.97	39.97	98.79
Other Intangible Assets	18.08	18.63	19.62	20.69	22.34	21.74
Long-Term Deferred Tax Assets	6.7	5.75	6.65	5.65	3.99	6.18
Long-Term Deferred Charges	4.25	4.85	3.76	0.97	0.52	1.52
Other Long-Term Assets	-	-	-	5.71	6.37	9.32
Total Assets	611.13	581.71	678.73	894.25	887.52	1,003

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	63.87	72.94	89.91	57.1	81.25	221.19
Accrued Expenses	10.17	13.25	12.92	12.77	15.88	23.81
Short-Term Debt	60.84	12.21	51.24	113.13	95.63	15.02
Current Portion of Leases	-	0.6	0.39	0.91	0.44	10.25
Current Income Taxes Payable	2.35	1.3	4.46	7.92	10.09	5.64
Current Unearned Revenue	3.8	2.2	2.34	8.32	6.87	7.6
Other Current Liabilities	9.5	5.56	12.16	4.12	5.96	11.79
Total Current Liabilities	151.15	108.06	173.42	204.27	216.12	295.3
Long-Term Leases	-	0.62	-	0.95	-	2.61
Long-Term Unearned Revenue	-	-	0	0.03	0.05	0.08
Long-Term Deferred Tax Liabilities	5.5	5.51	10.46	6.36	0.05	11.26
Total Liabilities	156.65	114.2	183.88	211.61	216.22	309.24

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	99.49	99.49	99.49	99.49	99.49	68.61
Additional Paid-In Capital	299.29	299.29	299.29	299.29	299.29	330.17
Retained Earnings	13.86	27.4	42.47	241.12	251.05	272.58
Comprehensive Income & Other	16.3	16.3	31.37	19.09	-	-
Total Common Equity	428.94	442.48	472.63	658.99	649.83	671.37
Minority Interest	25.54	25.03	22.22	23.65	21.47	22.62
Shareholders' Equity	454.48	467.51	494.85	682.64	671.3	693.99
Total Liabilities & Equity	611.13	581.71	678.73	894.25	887.52	1,003

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	61.45	13.43	51.63	114.99	96.07	27.88
Net Cash (Debt)	117.61	107.02	47.89	-0.04	30.87	186.53
Net Cash Growth	45.24%	123.45%	-	-	-83.45%	85.48%
Net Cash Per Share	1.18	1.08	0.48	-0.00	0.31	1.87
Filing Date Shares Outstanding	99.4	99.49	99.49	99.49	99.49	99.49
Total Common Shares Outstanding	99.4	99.49	99.49	99.49	99.49	99.49
Working Capital	236.99	244.83	231.73	225.52	254.28	424.76
Book Value Per Share	4.32	4.45	4.75	6.62	6.53	6.75
Tangible Book Value	386.25	399.25	419.5	598.33	587.52	550.84
Tangible Book Value Per Share	3.89	4.01	4.22	6.01	5.91	5.54
Buildings	-	138.97	138.97	66.94	2.37	2.4
Machinery	-	41.77	39.05	39.18	17.11	80.04
Construction In Progress	-	-	-	32.3	66.55	0.42

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 4, 2026

Data Sources Report a data error