Guangzhou S.P.I Design Co., Ltd. (SHE:300844)
China · Delayed Price · Currency is CNY 22.53
+1.22 (5.73%)
At close: Nov 11, 2026
Guangzhou S.P.I Design Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 313.4 | 530.15 | 450.46 | 359.45 | 165.47 | 102.51 |
Trading Asset Securities | 170 | - | - | 132.55 | 404.46 | 571.06 |
Cash & Short-Term Investments | 483.4 | 530.15 | 450.46 | 492 | 569.93 | 673.56 |
Cash Growth | 6.32% | 17.69% | -8.45% | -13.67% | -15.39% | 432.40% |
Accounts Receivable | 328.59 | 353.74 | 322.84 | 219.91 | 305.96 | 367.22 |
Other Receivables | 9.1 | 4.61 | 4.82 | 4.22 | 8.12 | 9.18 |
Receivables | 337.7 | 358.36 | 327.66 | 224.12 | 314.08 | 376.41 |
Inventory | 21.3 | 10 | 3.3 | - | - | - |
Other Current Assets | 4.85 | 2.92 | 3.39 | 3.77 | 2.59 | 2.46 |
Total Current Assets | 847.24 | 901.42 | 784.8 | 719.9 | 886.6 | 1,052 |
Property, Plant & Equipment | 70.07 | 74.76 | 86.48 | 91 | 42.07 | 94.65 |
Long-Term Investments | 30.24 | 0.27 | 0.26 | 0.26 | 11.94 | - |
Goodwill | 11.15 | 11.15 | 11.15 | - | - | - |
Other Intangible Assets | 4.64 | 5.79 | 6.33 | 7.21 | 8.11 | 5.41 |
Long-Term Deferred Tax Assets | 34.32 | 29.29 | 26.44 | 29.53 | 41.13 | 16.16 |
Long-Term Deferred Charges | 1.68 | 2.65 | 3.68 | 4.37 | 5.76 | 10.04 |
Other Long-Term Assets | 18.37 | 51.4 | 23.62 | 27.28 | 40.48 | 11.9 |
Total Assets | 1,018 | 1,077 | 942.75 | 879.54 | 1,036 | 1,191 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 47.52 | 57.06 | 45.15 | 19.73 | 19.38 | 7.14 |
Accrued Expenses | 20.61 | 58.73 | 59.18 | 38.61 | 34.91 | 66.21 |
Short-Term Debt | 88.29 | 80.39 | 1.26 | 2.03 | 30.69 | - |
Current Portion of Leases | - | 8.57 | 10.32 | 9.08 | 15.05 | 21.24 |
Current Income Taxes Payable | 20.4 | 0.81 | - | - | 0 | 8.1 |
Current Unearned Revenue | 63.9 | 45.35 | 34.45 | 51.65 | 63.54 | 57.84 |
Other Current Liabilities | 17.56 | 15.2 | 14.21 | 6.97 | 7.8 | 14.97 |
Total Current Liabilities | 262.24 | 266.12 | 164.56 | 128.07 | 171.36 | 175.51 |
Long-Term Leases | 5.02 | 3.6 | 8.51 | 12.02 | 17.41 | 34.57 |
Long-Term Deferred Tax Liabilities | - | - | - | - | - | 0.91 |
Total Liabilities | 267.26 | 269.72 | 173.08 | 140.09 | 188.77 | 210.99 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 93.21 | 93.21 | 64.64 | 64.64 | 64.64 | 40.4 |
Additional Paid-In Capital | 739.53 | 735.66 | 702.87 | 701.67 | 701.1 | 724.36 |
Retained Earnings | -85.37 | -24.63 | 1.63 | -27 | 81.34 | 203.13 |
Total Common Equity | 747.38 | 804.24 | 769.13 | 739.31 | 847.08 | 967.9 |
Minority Interest | 3.07 | 2.78 | 0.54 | 0.14 | 0.25 | 11.7 |
Shareholders' Equity | 750.45 | 807.02 | 769.67 | 739.45 | 847.33 | 979.6 |
Total Liabilities & Equity | 1,018 | 1,077 | 942.75 | 879.54 | 1,036 | 1,191 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 97.27 | 92.57 | 20.1 | 23.13 | 63.14 | 55.81 |
Net Cash (Debt) | 386.13 | 437.58 | 430.36 | 468.87 | 506.79 | 617.76 |
Net Cash Growth | 7.15% | 1.68% | -8.21% | -7.48% | -17.96% | 433.33% |
Net Cash Per Share | 4.26 | 4.83 | 4.81 | 5.19 | 5.59 | 8.19 |
Filing Date Shares Outstanding | 93.92 | 93.21 | 90.5 | 90.5 | 90.5 | 90.5 |
Total Common Shares Outstanding | 93.92 | 93.21 | 90.5 | 90.5 | 90.5 | 90.5 |
Working Capital | 585 | 635.31 | 620.24 | 591.83 | 715.24 | 876.92 |
Book Value Per Share | 7.96 | 8.63 | 8.50 | 8.17 | 9.36 | 10.70 |
Tangible Book Value | 731.59 | 787.3 | 751.65 | 732.1 | 838.97 | 962.49 |
Tangible Book Value Per Share | 7.79 | 8.45 | 8.31 | 8.09 | 9.27 | 10.64 |
Buildings | - | 59.02 | 62.82 | 60.87 | 0.81 | 27.89 |
Machinery | - | 33.57 | 29.99 | 29.66 | 30.71 | 29.81 |