Hengerda New Materials (Fujian) Co., Ltd. (SHE:300946)

SHE:300946 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	133.32	140.39	115.54	117.23	124.2	73.35
Short-Term Investments	-	-	-	-	-	120
Trading Asset Securities	45.49	-	-	50.11	107.07	248.15
Cash & Short-Term Investments	178.81	140.39	115.54	167.34	231.27	441.49
Cash Growth	34.94%	21.51%	-30.95%	-27.64%	-47.62%	474.00%
Accounts Receivable	266.15	224.64	193.64	192.58	177.48	175.01
Other Receivables	0.59	1.08	0.37	0.15	0.13	-
Receivables	266.74	225.73	194.01	192.74	177.61	175.01
Inventory	397.85	377.8	375.15	323.01	262.4	217.23
Other Current Assets	27	29.4	25.13	38.64	44.99	28.01
Total Current Assets	870.4	773.32	709.83	721.72	716.27	861.75
Property, Plant & Equipment	754.31	739.14	711.13	667.27	438.46	212.75
Other Intangible Assets	106.57	109.18	50.16	50.05	51.3	52.34
Long-Term Deferred Tax Assets	0.59	0.6	0.37	0.35	3.29	2.79
Long-Term Deferred Charges	6.81	6.77	3.96	3.54	2.15	1.37
Other Long-Term Assets	3.19	3.64	6.56	10.77	22.19	21.43
Total Assets	1,742	1,633	1,482	1,454	1,234	1,152

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	117.5	113.04	141.31	170.07	111.25	111.28
Accrued Expenses	13.36	34.05	27.84	27.82	25.05	22.6
Short-Term Debt	224.2	163.44	37.5	52.42	15.76	11.67
Current Portion of Long-Term Debt	20.99	20.01	11.66	7.15	1.56	-
Current Portion of Leases	-	-	-	-	-	0.06
Current Income Taxes Payable	5.77	2.95	3.42	0.01	0	3.48
Current Unearned Revenue	26.79	11.35	9.53	9.13	2.15	3.05
Other Current Liabilities	30.36	2.96	1.21	2.02	1.44	5.17
Total Current Liabilities	438.97	347.8	232.46	268.62	157.22	157.31
Long-Term Debt	81.28	80.43	56.69	52.24	13.89	-
Long-Term Unearned Revenue	21.45	19.51	6.43	3.47	1.6	1.96
Long-Term Deferred Tax Liabilities	0.38	1.29	5.87	8.44	-	-
Total Liabilities	542.08	449.03	301.45	332.76	172.7	159.27

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	156.01	156.01	120.01	120.01	120.01	66.67
Additional Paid-In Capital	567.58	558.36	594.36	594.36	594.36	647.7
Retained Earnings	476.03	465.55	465.42	405.71	346.03	278.79
Comprehensive Income & Other	-2.62	0.88	-	-	-	-
Total Common Equity	1,197	1,181	1,180	1,120	1,060	993.15
Minority Interest	2.79	2.82	0.77	0.86	0.56	-
Shareholders' Equity	1,200	1,184	1,181	1,121	1,061	993.15
Total Liabilities & Equity	1,742	1,633	1,482	1,454	1,234	1,152

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	326.47	263.88	105.84	111.81	31.2	11.73
Net Cash (Debt)	-147.66	-123.49	9.69	55.52	200.06	429.76
Net Cash Growth	-	-	-82.55%	-72.25%	-53.45%	1058.54%
Net Cash Per Share	-0.96	-0.80	0.06	0.36	1.28	2.89
Filing Date Shares Outstanding	147.79	156.01	156.01	156.01	156.01	156.01
Total Common Shares Outstanding	147.79	156.01	156.01	156.01	156.01	156.01
Working Capital	431.43	425.52	477.37	453.1	559.05	704.44
Book Value Per Share	8.10	7.57	7.56	7.18	6.80	6.37
Tangible Book Value	1,090	1,072	1,130	1,070	1,009	940.82
Tangible Book Value Per Share	7.38	6.87	7.24	6.86	6.47	6.03
Land	-	5.93	-	-	-	-
Buildings	-	-	-	263.03	90.18	34.94
Machinery	-	505.02	482.05	359.65	270.89	196.06
Construction In Progress	-	80.62	151.86	196.67	203.68	87.99

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 21, 2026

Data Sources Report a data error