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

SHE:300781 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	198.17	176.88	94.4	151.81	236.06	261.96
Trading Asset Securities	20.04	49.77	109.39	65.31	51.96	67.43
Cash & Short-Term Investments	218.21	226.65	203.79	217.12	288.03	329.39
Cash Growth	6.93%	11.22%	-6.14%	-24.62%	-12.56%	-9.27%
Accounts Receivable	342.72	349.68	325.3	273.23	197.51	212.91
Other Receivables	31.55	25.1	65.26	171.08	5.62	7.01
Receivables	374.27	374.78	390.56	444.32	203.13	219.92
Prepaid Expenses	-	0.28	0.02	0.03	-	-
Other Current Assets	28.93	22.49	26.24	17.88	82.79	56.37
Total Current Assets	621.42	624.2	620.61	679.35	573.95	605.67
Property, Plant & Equipment	94.23	96.54	106.13	104.37	115.45	110.45
Long-Term Investments	19.66	18.79	26.76	25.88	37.48	29.73
Goodwill	110.29	110.29	178.46	256.34	239.96	237.64
Other Intangible Assets	21.54	29.82	9.4	10.55	11.83	1.03
Long-Term Deferred Tax Assets	16.68	15.49	4.96	5.13	7.88	1.96
Long-Term Deferred Charges	10.07	0.32	22.84	17.36	10.26	6.7
Other Long-Term Assets	6.11	6.26	6.67	6.67	-	0.53
Total Assets	899.99	901.71	975.83	1,106	996.8	993.7

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	107.96	143.23	137.89	97.68	84.66	99.24
Accrued Expenses	7.27	28.25	20.05	132.52	16.2	20.33
Short-Term Debt	56.3	34.85	42.79	24.56	50	26
Current Portion of Leases	-	5.01	4.52	6.68	6.34	5.81
Current Income Taxes Payable	12.24	5.15	9.08	10.47	6.61	9.82
Current Unearned Revenue	5.84	6.39	3.72	4.39	0.31	6.65
Other Current Liabilities	23.7	22.26	15.18	25.55	60.85	69.57
Total Current Liabilities	219.29	245.15	233.23	301.84	224.97	237.42
Long-Term Debt	10.94	10.35	-	-	-	-
Long-Term Leases	4.87	3.23	10.02	10.9	14.82	9.25
Long-Term Deferred Tax Liabilities	2.94	1.92	1.7	5.33	4.88	0
Total Liabilities	238.04	260.65	244.95	318.07	244.68	246.67

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	164.18	164.18	109.97	109.97	109.9	109.9
Additional Paid-In Capital	269.72	269.72	323.22	328.06	340.44	351.29
Retained Earnings	122.21	105.19	196.04	260.16	229.22	213.86
Comprehensive Income & Other	-0.4	-0.2	0.25	-9.92	-9.53	-0.03
Total Common Equity	555.7	538.89	629.48	688.27	670.02	675.02
Minority Interest	106.25	102.17	101.39	99.31	82.1	72.01
Shareholders' Equity	661.95	641.06	730.88	787.59	752.12	747.03
Total Liabilities & Equity	899.99	901.71	975.83	1,106	996.8	993.7

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	78.09	53.44	57.33	42.14	71.16	41.06
Net Cash (Debt)	140.12	173.21	146.46	174.99	216.86	288.33
Net Cash Growth	14.59%	18.26%	-16.30%	-19.31%	-24.79%	-20.58%
Net Cash Per Share	0.85	1.05	0.90	1.07	1.30	1.76
Filing Date Shares Outstanding	164.21	164.18	163.85	163.85	163.85	163.76
Total Common Shares Outstanding	164.21	164.18	163.85	163.85	163.76	163.76
Working Capital	402.12	379.05	387.38	377.51	348.98	368.25
Book Value Per Share	3.38	3.28	3.84	4.20	4.09	4.12
Tangible Book Value	423.87	398.77	441.63	421.38	418.23	436.35
Tangible Book Value Per Share	2.58	2.43	2.70	2.57	2.55	2.66
Buildings	-	89.97	89.97	89.97	96.56	95.92
Machinery	-	25.26	25.89	18.14	16.51	11.65
Construction In Progress	-	-	0.07	-	1.34	2.23

Data Source: S&P Global Market Intelligence Last updated: Oct 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:

Oct 30, 2026

Data Sources Report a data error