LAY-OUT Planning Consultants Co. Ltd. (SHE:300989)

SHE:300989 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	120.07	466.42	331.33	316.57	395.13	314.57
Trading Asset Securities	433.09	218.7	341.75	425.16	431.89	723.86
Cash & Short-Term Investments	553.16	685.11	673.08	741.73	827.01	1,038
Cash Growth	-14.24%	1.79%	-9.26%	-10.31%	-20.36%	206.84%
Accounts Receivable	205.44	217.63	214.35	221.73	154.58	111
Other Receivables	4.38	7.43	7.66	5.73	5.77	6.36
Receivables	209.82	225.06	222.01	297.46	160.35	117.36
Inventory	-	-	-	0	-	-
Prepaid Expenses	-	-	-	-	1.89	-
Other Current Assets	10.47	4.79	6.41	4.98	5.82	4.36
Total Current Assets	773.46	914.96	901.5	1,044	995.08	1,160
Property, Plant & Equipment	60.35	80.02	75.74	78.39	24.45	36.05
Long-Term Investments	146.57	144.27	143.99	126.77	122.81	-
Other Intangible Assets	41.82	39.08	39.57	26.55	22.97	1.61
Long-Term Accounts Receivable	-	15.47	17.8	-	-	-
Long-Term Deferred Tax Assets	35.35	25.12	29.78	17.82	7.32	3.87
Long-Term Deferred Charges	13.24	18.48	10.33	13.05	6.12	9.93
Other Long-Term Assets	16.81	1.31	1.25	2.53	3.31	0.59
Total Assets	1,088	1,239	1,220	1,309	1,182	1,212

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	43.13	40.62	38.22	35.81	21.79	18.93
Accrued Expenses	9.18	21.92	43.21	84.02	88.02	105.59
Short-Term Debt	-	51.5	1	-	-	-
Current Portion of Leases	-	15.7	18.78	16.5	14.09	17.8
Current Income Taxes Payable	3.33	2.64	0.03	3.32	0	9.6
Current Unearned Revenue	44.15	40.57	43.43	36.38	29.29	35.3
Other Current Liabilities	14.21	9.22	16.41	24.36	16.6	22.73
Total Current Liabilities	125.3	182.17	161.07	200.39	169.78	209.95
Long-Term Leases	36.19	46.15	61.29	48.53	3.29	12.94
Long-Term Deferred Tax Liabilities	11.49	14.42	17.47	10.82	2.69	0.58
Total Liabilities	172.99	242.73	239.82	259.74	175.76	223.46

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	210.56	210.96	211.34	162.89	108	60
Additional Paid-In Capital	530.11	532.58	538.64	589.21	633.44	681.44
Retained Earnings	189.26	270.14	250.58	304.01	265.38	247.3
Treasury Stock	-15.27	-17.34	-19.23	-5.89	-	-
Comprehensive Income & Other	-0.08	-0.13	-0.03	-0.01	-	-
Total Common Equity	914.58	996.22	981.3	1,050	1,007	988.74
Minority Interest	0.04	-0.23	-1.15	-0.67	-0.52	-
Shareholders' Equity	914.62	995.98	980.15	1,050	1,006	988.74
Total Liabilities & Equity	1,088	1,239	1,220	1,309	1,182	1,212

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	47.49	113.35	81.07	65.03	17.38	30.74
Net Cash (Debt)	505.67	571.77	592.01	676.71	809.63	1,008
Net Cash Growth	-3.94%	-3.42%	-12.52%	-16.42%	-19.66%	214.48%
Net Cash Per Share	2.49	2.63	2.87	3.23	3.86	5.23
Filing Date Shares Outstanding	197.35	209.69	210.07	211.58	210.6	210.85
Total Common Shares Outstanding	197.35	209.69	210.07	211.58	210.6	210.85
Working Capital	648.16	732.8	740.44	843.78	825.3	950.21
Book Value Per Share	4.63	4.75	4.67	4.96	4.78	4.69
Tangible Book Value	872.76	957.14	941.73	1,024	983.86	987.13
Tangible Book Value Per Share	4.42	4.56	4.48	4.84	4.67	4.68
Buildings	-	5.63	5.71	6.27	1.66	1.66
Machinery	-	64.25	32.7	28.54	24.19	21.61

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

Data Sources Report a data error