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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	67.16	121.77	120.29	118.81	156.03	186.19
Short-Term Investments	-	273.61	71.03	53.99	-	-
Trading Asset Securities	343.57	138.09	128.41	188.13	435.94	458.74
Cash & Short-Term Investments	410.73	533.47	319.74	360.93	591.97	644.92
Cash Growth	63.61%	66.85%	-11.41%	-39.03%	-8.21%	-10.69%
Accounts Receivable	360.89	390.33	316.85	342.31	311.34	294.95
Other Receivables	2.92	1.63	1.81	2.53	2.24	8.47
Receivables	363.81	391.96	318.67	404.95	313.58	303.42
Inventory	259.93	192.85	182.08	157.56	128.92	119.64
Prepaid Expenses	-	0.89	0.94	0.94	0.68	0.95
Other Current Assets	100.55	25.18	22.1	15.97	16.11	23.52
Total Current Assets	1,135	1,144	843.52	940.35	1,051	1,092
Property, Plant & Equipment	159.82	163.67	169.17	177.47	180.72	165.1
Long-Term Investments	119.28	148.59	375.94	80.65	71.79	64.15
Goodwill	-	-	-	-	-	4.18
Other Intangible Assets	28.29	29.35	30.76	31.35	29.49	31.58
Long-Term Deferred Tax Assets	14.45	11.05	8.4	7.07	6.54	6.14
Long-Term Deferred Charges	6.29	6.63	7.31	7.77	3.96	3.81
Other Long-Term Assets	20.47	5.29	3.36	183.36	16.17	17.9
Total Assets	1,484	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	102.9	98.56	76.79	81.33	69.84	61.47
Accrued Expenses	23.52	44.79	31.72	31.69	24.73	32.86
Current Portion of Leases	-	1.11	0.46	0.83	0.84	0.34
Current Income Taxes Payable	4.43	0.09	0.17	-	-	0.53
Current Unearned Revenue	13.09	3.83	9.87	5.09	4.85	22.22
Other Current Liabilities	23.68	11.71	2.24	1.95	1.95	12.38
Total Current Liabilities	168.94	160.1	121.26	120.89	102.22	129.8
Long-Term Leases	0.5	1.19	0.18	0.07	0.71	0.31
Long-Term Unearned Revenue	10.64	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	180.08	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	Sep 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	553.73	586.62	549.45	539.99	484.58	477.15
Total Common Equity	1,303	1,335	1,298	1,289	1,237	1,230
Minority Interest	1.01	1.1	1.24	0.63	2.37	4.56
Shareholders' Equity	1,304	1,337	1,299	1,289	1,239	1,235
Total Liabilities & Equity	1,484	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	1.83	2.3	0.64	0.9	1.55	0.65
Net Cash (Debt)	408.9	531.18	319.1	360.03	590.42	644.27
Net Cash Growth	64.59%	66.46%	-11.37%	-39.02%	-8.36%	-10.78%
Net Cash Per Share	4.72	6.13	3.68	4.15	6.86	7.38
Filing Date Shares Outstanding	86.94	86.93	86.93	86.93	86.93	86.93
Total Common Shares Outstanding	86.94	86.93	86.93	86.93	86.93	86.93
Working Capital	966.08	984.24	722.26	819.46	949.04	962.65
Book Value Per Share	14.98	15.36	14.93	14.82	14.23	14.15
Tangible Book Value	1,274	1,306	1,267	1,257	1,207	1,194
Tangible Book Value Per Share	14.66	15.02	14.58	14.46	13.89	13.74
Buildings	-	-	-	196.93	185	171.91
Machinery	-	65.98	63.1	60.58	23.1	45.55

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

Nov 10, 2026

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