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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	297.97	466.42	331.33	316.57	395.13	314.57
Trading Asset Securities	282.28	218.7	341.75	425.16	431.89	723.86
Cash & Short-Term Investments	580.26	685.11	673.08	741.73	827.01	1,038
Cash Growth	-7.60%	1.79%	-9.26%	-10.31%	-20.36%	206.84%
Accounts Receivable	205.65	217.63	214.35	221.73	154.58	111
Other Receivables	4.58	7.43	7.66	5.73	5.77	6.36
Receivables	210.23	225.06	222.01	297.46	160.35	117.36
Inventory	-	-	-	0	-	-
Prepaid Expenses	-	-	-	-	1.89	-
Other Current Assets	8.03	4.79	6.41	4.98	5.82	4.36
Total Current Assets	798.52	914.96	901.5	1,044	995.08	1,160
Property, Plant & Equipment	67.6	80.02	75.74	78.39	24.45	36.05
Long-Term Investments	148.36	144.27	143.99	126.77	122.81	-
Other Intangible Assets	43.23	39.08	39.57	26.55	22.97	1.61
Long-Term Accounts Receivable	-	15.47	17.8	-	-	-
Long-Term Deferred Tax Assets	30.76	25.12	29.78	17.82	7.32	3.87
Long-Term Deferred Charges	13.63	18.48	10.33	13.05	6.12	9.93
Other Long-Term Assets	17.29	1.31	1.25	2.53	3.31	0.59
Total Assets	1,119	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	40.36	40.62	38.22	35.81	21.79	18.93
Accrued Expenses	8.4	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	5.91	2.64	0.03	3.32	0	9.6
Current Unearned Revenue	42.22	40.57	43.43	36.38	29.29	35.3
Other Current Liabilities	13.69	9.22	16.41	24.36	16.6	22.73
Total Current Liabilities	122.44	182.17	161.07	200.39	169.78	209.95
Long-Term Leases	39.65	46.15	61.29	48.53	3.29	12.94
Long-Term Deferred Tax Liabilities	12.32	14.42	17.47	10.82	2.69	0.58
Total Liabilities	174.4	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	210.96	210.96	211.34	162.89	108	60
Additional Paid-In Capital	532.58	532.58	538.64	589.21	633.44	681.44
Retained Earnings	219.21	270.14	250.58	304.01	265.38	247.3
Treasury Stock	-17.36	-17.34	-19.23	-5.89	-	-
Comprehensive Income & Other	0.08	-0.13	-0.03	-0.01	-	-
Total Common Equity	945.47	996.22	981.3	1,050	1,007	988.74
Minority Interest	-0.48	-0.23	-1.15	-0.67	-0.52	-
Shareholders' Equity	944.99	995.98	980.15	1,050	1,006	988.74
Total Liabilities & Equity	1,119	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	51.5	113.35	81.07	65.03	17.38	30.74
Net Cash (Debt)	528.75	571.77	592.01	676.71	809.63	1,008
Net Cash Growth	4.80%	-3.42%	-12.52%	-16.42%	-19.66%	214.48%
Net Cash Per Share	2.42	2.63	2.87	3.23	3.86	5.23
Filing Date Shares Outstanding	213.58	209.69	210.07	211.58	210.6	210.85
Total Common Shares Outstanding	213.58	209.69	210.07	211.58	210.6	210.85
Working Capital	676.08	732.8	740.44	843.78	825.3	950.21
Book Value Per Share	4.43	4.75	4.67	4.96	4.78	4.69
Tangible Book Value	902.23	957.14	941.73	1,024	983.86	987.13
Tangible Book Value Per Share	4.22	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: 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:

Sep 4, 2026

Data Sources Report a data error