Guangdong Insight Brand Marketing Group Co.,Ltd. (SHE:300781)

SHE:300781 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	112.08	136.32	151.81	236.06	261.96	363.05
Trading Asset Securities	92	109.39	65.31	51.96	67.43	-
Cash & Short-Term Investments	204.08	245.71	217.12	288.03	329.39	363.05
Cash Growth	-8.11%	13.17%	-24.62%	-12.56%	-9.27%	-17.21%
Accounts Receivable	341.92	369.4	273.23	197.51	212.91	146.15
Other Receivables	94.74	130.79	171.08	5.62	7.01	3.55
Receivables	436.67	500.19	444.32	203.13	219.92	149.7
Prepaid Expenses	-	0.02	0.03	-	-	-
Other Current Assets	28.04	26.24	17.88	82.79	56.37	7.04
Total Current Assets	668.79	772.16	679.35	573.95	605.67	519.79
Property, Plant & Equipment	104.89	106.13	104.37	115.45	110.45	96.25
Long-Term Investments	27.69	25.65	25.88	37.48	29.73	3.15
Goodwill	178.46	178.46	256.34	239.96	237.64	201.61
Other Intangible Assets	13.94	9.4	10.55	11.83	1.03	0.48
Long-Term Deferred Tax Assets	6.58	5.02	5.13	7.88	1.96	6.55
Long-Term Deferred Charges	26.14	22.84	17.36	10.26	6.7	3.65
Other Long-Term Assets	6.31	6.67	6.67	-	0.53	0.66
Total Assets	1,033	1,126	1,106	996.8	993.7	832.14
Accounts Payable	135.47	204.05	97.68	84.66	99.24	64.16
Accrued Expenses	6.3	99.75	132.52	16.2	20.33	11.44
Short-Term Debt	65.68	42.79	24.56	50	26	-
Current Portion of Leases	-	4.52	6.68	6.34	5.81	-
Current Income Taxes Payable	12.09	9.5	10.47	6.61	9.82	3.97
Current Unearned Revenue	10.92	3.72	4.39	0.31	6.65	10.33
Other Current Liabilities	14.47	15.08	25.55	60.85	69.57	74.23
Total Current Liabilities	251.15	379.4	301.84	224.97	237.42	164.12
Long-Term Leases	9.9	10.02	10.9	14.82	9.25	-
Long-Term Deferred Tax Liabilities	2.92	1.7	5.33	4.88	0	0.1
Total Liabilities	263.96	391.12	318.07	244.68	246.67	164.22
Common Stock	164.18	109.97	109.97	109.9	109.9	84.54
Additional Paid-In Capital	276.52	323.22	328.06	340.44	351.29	376.82
Retained Earnings	227.09	199.71	260.16	229.22	213.86	160.03
Comprehensive Income & Other	-0.03	0.28	-9.92	-9.53	-0.03	0.48
Total Common Equity	667.77	633.18	688.27	670.02	675.02	621.87
Minority Interest	101.08	102.02	99.31	82.1	72.01	46.05
Shareholders' Equity	768.84	735.2	787.59	752.12	747.03	667.92
Total Liabilities & Equity	1,033	1,126	1,106	996.8	993.7	832.14
Total Debt	81.79	57.33	42.14	71.16	41.06	-
Net Cash (Debt)	122.29	188.38	174.99	216.86	288.33	363.05
Net Cash Growth	-28.69%	7.66%	-19.31%	-24.79%	-20.58%	-17.21%
Net Cash Per Share	0.75	1.15	1.07	1.30	1.76	2.22
Filing Date Shares Outstanding	163.69	163.85	163.85	163.85	163.76	163.76
Total Common Shares Outstanding	163.69	163.85	163.85	163.76	163.76	163.76
Working Capital	417.64	392.75	377.51	348.98	368.25	355.67
Book Value Per Share	4.08	3.86	4.20	4.09	4.12	3.80
Tangible Book Value	475.37	445.33	421.38	418.23	436.35	419.78
Tangible Book Value Per Share	2.90	2.72	2.57	2.55	2.66	2.56
Buildings	-	89.97	89.97	96.56	95.92	95.92
Machinery	-	25.89	18.14	16.51	11.65	10.99
Construction In Progress	-	0.07	-	1.34	2.23	-

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