Zhejiang Jinsheng New Materials Co.,Ltd. (SHE:300849)

SHE:300849 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	106.18	85.88	72.44	94.89	184.81	135.44
Trading Asset Securities	32.42	52.31	159.2	115.78	72.41	201.55
Cash & Short-Term Investments	138.59	138.19	231.65	210.68	257.22	336.99
Cash Growth	-4.88%	-40.34%	9.96%	-18.09%	-23.67%	207.36%
Accounts Receivable	89.09	89.77	90.85	72.31	77.56	70.59
Other Receivables	0.17	0.06	0.44	0.34	0.59	6.22
Receivables	89.26	89.83	91.28	72.64	78.15	76.81
Inventory	69.61	67.42	66.96	65.82	80.07	55.63
Other Current Assets	1.5	2.09	3.81	4.25	5.58	3.31
Total Current Assets	298.97	297.53	393.71	353.39	421.02	472.74
Property, Plant & Equipment	331.71	347.83	382.75	376.26	287.65	217.52
Long-Term Investments	-	15.1	-	-	-	-
Other Intangible Assets	27.78	29.15	31.08	33.05	33.47	13.13
Long-Term Deferred Tax Assets	17.77	17.84	13.45	7.29	1.3	1.12
Long-Term Deferred Charges	19.93	23.51	27.83	26.72	27.68	17.04
Other Long-Term Assets	5.27	1.42	3.54	2.65	5.74	19.45
Total Assets	701.42	732.38	852.36	799.36	776.85	741
Accounts Payable	34.3	39.1	40.95	30.53	22.66	24.73
Accrued Expenses	14.79	23.71	20.24	18.63	19.06	13.51
Short-Term Debt	30.02	40.03	139.04	90.09	44.06	-
Current Portion of Long-Term Debt	10.57	10.01	0.01	-	-	-
Current Portion of Leases	-	0.54	0.1	0.56	0.52	-
Current Income Taxes Payable	4.37	-	-	-	-	-
Current Unearned Revenue	8.66	8.55	7.22	5.57	4.41	2.97
Other Current Liabilities	0.74	1.79	1.6	1.36	0.83	0.28
Total Current Liabilities	103.45	123.74	209.17	146.74	91.53	41.49
Long-Term Debt	-	-	10	-	-	-
Long-Term Leases	0.31	0.78	-	0.16	0.75	-
Long-Term Unearned Revenue	8.31	9.07	10.7	7.07	1.72	2.08
Long-Term Deferred Tax Liabilities	0.06	0.05	1.08	0.12	0.06	0.23
Total Liabilities	112.14	133.63	230.95	154.09	94.07	43.8
Common Stock	150	150	150	150	150	100
Additional Paid-In Capital	323.96	323.96	323.96	323.96	323.96	373.96
Retained Earnings	115.32	124.8	147.44	171.32	208.83	223.24
Total Common Equity	589.28	598.75	621.4	645.28	682.79	697.2
Shareholders' Equity	589.28	598.75	621.4	645.28	682.79	697.2
Total Liabilities & Equity	701.42	732.38	852.36	799.36	776.85	741
Total Debt	40.9	51.36	149.16	90.8	45.33	-
Net Cash (Debt)	97.69	86.83	82.49	119.87	211.89	336.99
Net Cash Growth	31.69%	5.26%	-31.19%	-43.43%	-37.12%	225.15%
Net Cash Per Share	0.65	0.58	0.55	0.80	1.40	2.64
Filing Date Shares Outstanding	150	150	150	150	150	150
Total Common Shares Outstanding	150	150	150	150	150	150
Working Capital	195.52	173.79	184.53	206.64	329.49	431.25
Book Value Per Share	3.93	3.99	4.14	4.30	4.55	4.65
Tangible Book Value	561.5	569.6	590.32	612.22	649.32	684.07
Tangible Book Value Per Share	3.74	3.80	3.94	4.08	4.33	4.56
Buildings	-	287.53	147.83	147.83	147.54	136.76
Machinery	-	275.09	279.18	271.38	256.06	138.13
Construction In Progress	-	0.49	141.57	113.23	10.35	55.28

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