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

SHE:300849 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	119.77	121.79	85.88	72.44	94.89	184.81
Trading Asset Securities	7	37.5	52.31	159.2	115.78	72.41
Cash & Short-Term Investments	126.77	159.29	138.19	231.65	210.68	257.22
Cash Growth	3.00%	15.26%	-40.34%	9.96%	-18.09%	-23.67%
Accounts Receivable	95.03	81.87	89.77	90.85	72.31	77.56
Other Receivables	0.18	0.34	0.06	0.44	0.34	0.59
Receivables	95.21	82.21	89.83	91.28	72.64	78.15
Inventory	120.75	68.3	67.42	66.96	65.82	80.07
Other Current Assets	8.79	2.79	2.09	3.81	4.25	5.58
Total Current Assets	351.52	312.58	297.53	393.71	353.39	421.02
Property, Plant & Equipment	316.57	310.35	347.83	382.75	376.26	287.65
Long-Term Investments	-	-	15.1	-	-	-
Other Intangible Assets	26.43	27.32	29.15	31.08	33.05	33.47
Long-Term Deferred Tax Assets	12.06	11.99	17.84	13.45	7.29	1.3
Long-Term Deferred Charges	16.99	21.21	23.51	27.83	26.72	27.68
Other Long-Term Assets	1.36	6.89	1.42	3.54	2.65	5.74
Total Assets	724.92	690.33	732.38	852.36	799.36	776.85

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	48.76	41.28	39.1	40.95	30.53	22.66
Accrued Expenses	12.15	23.51	23.71	20.24	18.63	19.06
Short-Term Debt	110.06	60.04	40.03	139.04	90.09	44.06
Current Portion of Long-Term Debt	0.56	-	10.01	0.01	-	-
Current Portion of Leases	-	0.56	0.54	0.1	0.56	0.52
Current Income Taxes Payable	3.12	-	-	-	-	-
Current Unearned Revenue	8.94	7.98	8.55	7.22	5.57	4.41
Other Current Liabilities	0.75	1.85	1.79	1.6	1.36	0.83
Total Current Liabilities	184.35	135.23	123.74	209.17	146.74	91.53
Long-Term Debt	-	-	-	10	-	-
Long-Term Leases	0.11	0.16	0.78	-	0.16	0.75
Long-Term Unearned Revenue	7.36	7.88	9.07	10.7	7.07	1.72
Long-Term Deferred Tax Liabilities	-	-	0.05	1.08	0.12	0.06
Other Long-Term Liabilities	-	1.88	-	-	-	-
Total Liabilities	191.82	145.15	133.63	230.95	154.09	94.07

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	150	150	150	150	150	150
Additional Paid-In Capital	323.96	323.96	323.96	323.96	323.96	323.96
Retained Earnings	59.14	71.22	124.8	147.44	171.32	208.83
Total Common Equity	533.1	545.18	598.75	621.4	645.28	682.79
Shareholders' Equity	533.1	545.18	598.75	621.4	645.28	682.79
Total Liabilities & Equity	724.92	690.33	732.38	852.36	799.36	776.85

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	110.73	60.77	51.36	149.16	90.8	45.33
Net Cash (Debt)	16.04	98.52	86.83	82.49	119.87	211.89
Net Cash Growth	-77.72%	13.46%	5.26%	-31.19%	-43.43%	-37.12%
Net Cash Per Share	0.11	0.66	0.58	0.55	0.80	1.40
Filing Date Shares Outstanding	144.07	150	150	150	150	150
Total Common Shares Outstanding	144.07	150	150	150	150	150
Working Capital	167.17	177.35	173.79	184.53	206.64	329.49
Book Value Per Share	3.70	3.63	3.99	4.14	4.30	4.55
Tangible Book Value	506.67	517.87	569.6	590.32	612.22	649.32
Tangible Book Value Per Share	3.52	3.45	3.80	3.94	4.08	4.33
Buildings	-	287.53	287.53	147.83	147.83	147.54
Machinery	-	265.79	275.09	279.18	271.38	256.06
Construction In Progress	-	4.61	0.49	141.57	113.23	10.35

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

Sep 13, 2026

Data Sources Report a data error