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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	68.78	111.54	88.15	98.95	78.65	134.91
Short-Term Investments	-	-	-	-	9.13	7.56
Trading Asset Securities	116.85	8.91	11.37	16	39.17	71.94
Cash & Short-Term Investments	185.64	120.45	99.52	114.95	126.94	214.41
Cash Growth	40.66%	21.03%	-13.42%	-9.45%	-40.79%	-2.73%
Accounts Receivable	144.19	172.33	244.68	236.68	243.3	376.5
Other Receivables	4.83	0.63	0.54	1.08	1.14	0.47
Receivables	149.02	172.96	245.22	237.76	244.43	376.98
Inventory	39.23	41.35	39.7	58.25	90.14	126.22
Other Current Assets	23.1	18.13	20.72	18.84	8.89	2.44
Total Current Assets	396.99	352.89	405.15	429.8	470.41	720.05
Property, Plant & Equipment	122.48	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	17.82	18.63	19.62	20.69	22.34	21.74
Long-Term Deferred Tax Assets	6.93	5.75	6.65	5.65	3.99	6.18
Long-Term Deferred Charges	3.89	4.85	3.76	0.97	0.52	1.52
Other Long-Term Assets	-	-	-	5.71	6.37	9.32
Total Assets	616.94	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	65.32	72.94	89.91	57.1	81.25	221.19
Accrued Expenses	12.94	13.25	12.92	12.77	15.88	23.81
Short-Term Debt	70.34	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	-	1.3	4.46	7.92	10.09	5.64
Current Unearned Revenue	8.38	2.2	2.34	8.32	6.87	7.6
Other Current Liabilities	4.87	5.56	12.16	4.12	5.96	11.79
Total Current Liabilities	161.86	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	167.36	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	Sep 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	9.94	27.4	42.47	241.12	251.05	272.58
Comprehensive Income & Other	16.3	16.3	31.37	19.09	-	-
Total Common Equity	425.02	442.48	472.63	658.99	649.83	671.37
Minority Interest	24.56	25.03	22.22	23.65	21.47	22.62
Shareholders' Equity	449.58	467.51	494.85	682.64	671.3	693.99
Total Liabilities & Equity	616.94	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	70.34	13.43	51.63	114.99	96.07	27.88
Net Cash (Debt)	115.29	107.02	47.89	-0.04	30.87	186.53
Net Cash Growth	27.06%	123.45%	-	-	-83.45%	85.48%
Net Cash Per Share	1.16	1.08	0.48	-0.00	0.31	1.87
Filing Date Shares Outstanding	99.48	99.49	99.49	99.49	99.49	99.49
Total Common Shares Outstanding	99.48	99.49	99.49	99.49	99.49	99.49
Working Capital	235.13	244.83	231.73	225.52	254.28	424.76
Book Value Per Share	4.27	4.45	4.75	6.62	6.53	6.75
Tangible Book Value	382.6	399.25	419.5	598.33	587.52	550.84
Tangible Book Value Per Share	3.85	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: Oct 27, 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:

Nov 3, 2026

Data Sources Report a data error