Beijing Jiaoda Signal Technology Co., Ltd. (SHE:300851)

SHE:300851 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	77.11	121.77	120.29	118.81	156.03	186.19
Short-Term Investments	149.78	273.61	71.03	53.99	-	-
Trading Asset Securities	255.54	138.09	128.41	188.13	435.94	458.74
Cash & Short-Term Investments	482.42	533.47	319.74	360.93	591.97	644.92
Cash Growth	13.04%	66.85%	-11.41%	-39.03%	-8.21%	-10.69%
Accounts Receivable	386.6	390.33	316.85	342.31	311.34	294.95
Other Receivables	3.63	1.63	1.81	2.53	2.24	8.47
Receivables	390.23	391.96	318.67	404.95	313.58	303.42
Inventory	212.4	192.85	182.08	157.56	128.92	119.64
Prepaid Expenses	1.92	0.89	0.94	0.94	0.68	0.95
Other Current Assets	32.58	25.18	22.1	15.97	16.11	23.52
Total Current Assets	1,120	1,144	843.52	940.35	1,051	1,092
Property, Plant & Equipment	161.06	163.67	169.17	177.47	180.72	165.1
Long-Term Investments	118.86	148.59	375.94	80.65	71.79	64.15
Goodwill	-	-	-	-	-	4.18
Other Intangible Assets	29.08	29.35	30.76	31.35	29.49	31.58
Long-Term Deferred Tax Assets	12.52	11.05	8.4	7.07	6.54	6.14
Long-Term Deferred Charges	6.4	6.63	7.31	7.77	3.96	3.81
Other Long-Term Assets	8.94	5.29	3.36	183.36	16.17	17.9
Total Assets	1,456	1,509	1,438	1,428	1,360	1,385

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	75.07	98.56	76.79	81.33	69.84	61.47
Accrued Expenses	20.19	44.79	31.72	31.69	24.73	32.86
Short-Term Debt	23.64	-	-	-	-	-
Current Portion of Leases	1.31	1.11	0.46	0.83	0.84	0.34
Current Income Taxes Payable	0.7	0.09	0.17	-	-	0.53
Current Unearned Revenue	10.04	3.83	9.87	5.09	4.85	22.22
Other Current Liabilities	17.79	11.71	2.24	1.95	1.95	12.38
Total Current Liabilities	148.75	160.1	121.26	120.89	102.22	129.8
Long-Term Leases	0.8	1.19	0.18	0.07	0.71	0.31
Long-Term Unearned Revenue	10.8	11.12	11.77	12.41	13.06	13.51
Long-Term Deferred Tax Liabilities	-	-	-	-	0.67	1.79
Other Long-Term Liabilities	-	-	5.76	5.24	4.26	5.33
Total Liabilities	160.35	172.41	138.96	138.61	120.91	150.75

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	86.93	86.93	86.93	86.93	86.93	86.93
Additional Paid-In Capital	661.87	661.87	661.87	661.87	665.12	665.93
Retained Earnings	546.25	586.62	549.45	539.99	484.58	477.15
Total Common Equity	1,295	1,335	1,298	1,289	1,237	1,230
Minority Interest	1.02	1.1	1.24	0.63	2.37	4.56
Shareholders' Equity	1,296	1,337	1,299	1,289	1,239	1,235
Total Liabilities & Equity	1,456	1,509	1,438	1,428	1,360	1,385

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	25.75	2.3	0.64	0.9	1.55	0.65
Net Cash (Debt)	456.67	531.18	319.1	360.03	590.42	644.27
Net Cash Growth	7.76%	66.46%	-11.37%	-39.02%	-8.36%	-10.78%
Net Cash Per Share	5.27	6.13	3.68	4.15	6.86	7.38
Filing Date Shares Outstanding	86.93	86.93	86.93	86.93	86.93	86.93
Total Common Shares Outstanding	86.93	86.93	86.93	86.93	86.93	86.93
Working Capital	970.8	984.24	722.26	819.46	949.04	962.65
Book Value Per Share	14.90	15.36	14.93	14.82	14.23	14.15
Tangible Book Value	1,266	1,306	1,267	1,257	1,207	1,194
Tangible Book Value Per Share	14.56	15.02	14.58	14.46	13.89	13.74
Buildings	196.02	-	-	196.93	185	171.91
Machinery	69.55	65.98	63.1	60.58	23.1	45.55

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 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 2, 2026

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