Yangzhou Seashine New Materials Co., Ltd. (SHE:300885)

SHE:300885 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	333.78	372.03	333.03	366.27	372.06	351.62
Trading Asset Securities	149.91	162.84	265.79	191.99	159.87	141.74
Cash & Short-Term Investments	483.69	534.86	598.82	558.27	531.93	493.37
Cash Growth	-19.83%	-10.68%	7.26%	4.95%	7.82%	-4.23%
Accounts Receivable	164.52	147.85	107.98	90.8	55.05	88.71
Other Receivables	13.16	11.94	7.62	24.97	15.34	7.27
Receivables	177.68	159.79	115.6	115.77	70.39	95.98
Inventory	79.15	97.32	39.26	31.88	42.11	57.99
Other Current Assets	8.12	2.46	0.44	6.72	6.04	0.94
Total Current Assets	748.64	794.42	754.12	712.64	650.47	648.28
Property, Plant & Equipment	144.14	145.13	147.65	158.03	158.57	104.75
Long-Term Investments	2.42	2.42	2.42	2.42	2.42	2.42
Goodwill	186.72	186.72	-	-	-	-
Other Intangible Assets	42.52	32.34	20.79	20.68	21.29	21.96
Long-Term Deferred Tax Assets	4.57	4.11	2.85	2.3	2.23	1.49
Other Long-Term Assets	2.14	-	2.31	1.73	4.82	12.46
Total Assets	1,131	1,165	930.14	897.81	839.81	791.36

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	61.22	78.84	34.49	40.45	28.85	39.7
Accrued Expenses	17.91	22.61	19.61	16.22	12.94	15.12
Current Portion of Leases	0.85	0.84	-	-	-	-
Current Income Taxes Payable	5.91	5.9	5.59	3.14	6.91	3
Current Unearned Revenue	3.47	2.53	0.14	0.34	0.36	0.07
Other Current Liabilities	69.79	107.95	1.37	1.25	0.49	0.67
Total Current Liabilities	159.14	218.67	61.2	61.4	49.55	58.55
Long-Term Leases	1.15	1.58	-	-	-	-
Long-Term Unearned Revenue	2.48	1.62	1.98	0.73	0.89	0.3
Pension & Post-Retirement Benefits	-	2.04	-	-	-	-
Long-Term Deferred Tax Liabilities	3.56	3.8	0.43	0.3	0.18	0.26
Other Long-Term Liabilities	2.04	-	-	-	-	0.25
Total Liabilities	168.36	227.7	63.62	62.43	50.61	59.37

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	248.15	248.15	250.8	250.8	250.8	152
Additional Paid-In Capital	206.45	206.45	223.81	223.81	223.81	322.61
Retained Earnings	461.1	437.15	411.92	360.76	314.58	257.38
Treasury Stock	-	-	-20.01	-	-	-
Comprehensive Income & Other	-1.48	-0.32	-	-	-	-
Total Common Equity	914.21	891.43	866.52	835.37	789.2	731.99
Minority Interest	48.57	46	-	-	-	-
Shareholders' Equity	962.79	937.43	866.52	835.37	789.2	731.99
Total Liabilities & Equity	1,131	1,165	930.14	897.81	839.81	791.36

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	2	2.41	-	-	-	-
Net Cash (Debt)	481.69	532.45	598.82	558.27	531.93	493.37
Net Cash Growth	-20.16%	-11.08%	7.26%	4.95%	7.82%	-4.23%
Net Cash Per Share	1.93	2.13	2.40	2.23	2.12	1.97
Filing Date Shares Outstanding	248.15	248.15	248.15	250.8	250.8	250.8
Total Common Shares Outstanding	248.15	248.15	248.15	250.8	250.8	250.8
Working Capital	589.5	575.75	692.91	651.24	600.92	589.73
Book Value Per Share	3.68	3.59	3.49	3.33	3.15	2.92
Tangible Book Value	684.98	672.37	845.73	814.7	767.9	710.03
Tangible Book Value Per Share	2.76	2.71	3.41	3.25	3.06	2.83
Buildings	71.36	71.36	71.36	71.36	48.11	42.63
Machinery	204.41	201.61	187.67	180.76	144.29	117.88
Construction In Progress	6.17	0.69	0.31	0.53	45.58	10.23

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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 30, 2026

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