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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	99.47	176.88	94.4	151.81	236.06	261.96
Trading Asset Securities	117.95	49.77	109.39	65.31	51.96	67.43
Cash & Short-Term Investments	217.42	226.65	203.79	217.12	288.03	329.39
Cash Growth	18.79%	11.22%	-6.14%	-24.62%	-12.56%	-9.27%
Accounts Receivable	358.29	349.68	325.3	273.23	197.51	212.91
Other Receivables	30.58	25.1	65.26	171.08	5.62	7.01
Receivables	388.87	374.78	390.56	444.32	203.13	219.92
Prepaid Expenses	-	0.28	0.02	0.03	-	-
Other Current Assets	20.3	22.49	26.24	17.88	82.79	56.37
Total Current Assets	626.58	624.2	620.61	679.35	573.95	605.67
Property, Plant & Equipment	96.73	96.54	106.13	104.37	115.45	110.45
Long-Term Investments	19.74	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	24.28	29.82	9.4	10.55	11.83	1.03
Long-Term Deferred Tax Assets	16.69	15.49	4.96	5.13	7.88	1.96
Long-Term Deferred Charges	7.59	0.32	22.84	17.36	10.26	6.7
Other Long-Term Assets	6.16	6.26	6.67	6.67	-	0.53
Total Assets	908.07	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	121.3	143.23	137.89	97.68	84.66	99.24
Accrued Expenses	19.55	28.25	20.05	132.52	16.2	20.33
Short-Term Debt	52.25	34.85	42.79	24.56	50	26
Current Portion of Leases	5.99	5.01	4.52	6.68	6.34	5.81
Current Income Taxes Payable	2.91	5.15	9.08	10.47	6.61	9.82
Current Unearned Revenue	1.75	6.39	3.72	4.39	0.31	6.65
Other Current Liabilities	14.51	22.26	15.18	25.55	60.85	69.57
Total Current Liabilities	228.27	245.15	233.23	301.84	224.97	237.42
Long-Term Debt	0.93	10.35	-	-	-	-
Long-Term Leases	6.85	3.23	10.02	10.9	14.82	9.25
Long-Term Deferred Tax Liabilities	3.02	1.92	1.7	5.33	4.88	0
Total Liabilities	239.06	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	Jun 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	123.39	105.19	196.04	260.16	229.22	213.86
Comprehensive Income & Other	-0.3	-0.2	0.25	-9.92	-9.53	-0.03
Total Common Equity	556.98	538.89	629.48	688.27	670.02	675.02
Minority Interest	112.03	102.17	101.39	99.31	82.1	72.01
Shareholders' Equity	669.01	641.06	730.88	787.59	752.12	747.03
Total Liabilities & Equity	908.07	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	76.03	53.44	57.33	42.14	71.16	41.06
Net Cash (Debt)	141.39	173.21	146.46	174.99	216.86	288.33
Net Cash Growth	23.31%	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	164.18	164.18	163.85	163.85	163.85	163.76
Total Common Shares Outstanding	164.18	164.18	163.85	163.85	163.76	163.76
Working Capital	398.32	379.05	387.38	377.51	348.98	368.25
Book Value Per Share	3.39	3.28	3.84	4.20	4.09	4.12
Tangible Book Value	422.41	398.77	441.63	421.38	418.23	436.35
Tangible Book Value Per Share	2.57	2.43	2.70	2.57	2.55	2.66
Buildings	89.97	89.97	89.97	89.97	96.56	95.92
Machinery	20.95	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: Aug 25, 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 13, 2026

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