Jiangnan Yifan Motor Co.,Ltd (SHE:301023)

SHE:301023 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	405.93	330.37	366.71	452.59	567.66	37.76
Trading Asset Securities	130.85	191.32	239.08	242.18	127.02	141.17
Cash & Short-Term Investments	536.77	521.69	605.79	694.78	694.68	178.93
Cash Growth	1.58%	-13.88%	-12.81%	0.01%	288.24%	39.46%
Accounts Receivable	147.98	161.47	95.63	93.66	97.81	74.82
Other Receivables	0.12	0.05	0.07	0.07	0.02	0.61
Receivables	148.1	161.52	95.7	93.72	97.83	75.43
Inventory	30.58	32.19	29.85	18.59	22.06	16.59
Other Current Assets	2.11	2.61	2.14	2.52	1.78	3.87
Total Current Assets	717.57	718.01	733.48	809.6	816.34	274.82
Property, Plant & Equipment	94.8	97.16	91.16	71.43	58.35	29.59
Long-Term Investments	90.63	87.06	37.29	28.02	6	-
Other Intangible Assets	18.66	19	19.45	20.01	20.79	21.56
Long-Term Deferred Tax Assets	3.55	2.58	1.38	0.92	0.75	0.61
Long-Term Deferred Charges	0.12	0.39	1.1	2.45	2.21	0.13
Other Long-Term Assets	0.73	0.26	0.24	-	-	-
Total Assets	926.07	924.46	884.1	932.43	904.45	326.71
Accounts Payable	51.75	80.34	60.56	52.22	75.44	48
Accrued Expenses	8.46	11.22	8.43	13.21	14.18	11.02
Short-Term Debt	-	-	1	-	-	-
Current Portion of Leases	0.2	0.14	0.23	0.31	-	-
Current Income Taxes Payable	5.68	3.18	1.73	8.71	3.26	1.71
Current Unearned Revenue	1.29	1.31	0.98	0.74	1.8	0.65
Other Current Liabilities	8.73	10.11	0.4	4.76	1.11	1.21
Total Current Liabilities	76.12	106.29	73.32	79.95	95.78	62.59
Long-Term Leases	0.2	0.35	0.54	0.98	-	-
Long-Term Unearned Revenue	0.09	0.43	0.18	0.24	0.33	0.61
Long-Term Deferred Tax Liabilities	-	0.01	-	-	0.83	0.64
Total Liabilities	76.41	107.08	74.05	81.16	96.94	63.84
Common Stock	78.19	56	56	56	37.33	28
Additional Paid-In Capital	436.29	451.29	462.82	462.82	481.49	4.25
Retained Earnings	359.92	334.93	328.74	332.99	288.68	230.61
Treasury Stock	-23.74	-24.65	-38.8	-	-	-
Total Common Equity	850.65	817.57	808.77	851.82	807.5	262.86
Minority Interest	-0.99	-0.2	1.28	-0.55	-	-
Shareholders' Equity	849.66	817.38	810.05	851.27	807.5	262.86
Total Liabilities & Equity	926.07	924.46	884.1	932.43	904.45	326.71
Total Debt	0.4	0.49	1.78	1.29	-	-
Net Cash (Debt)	536.38	521.21	604.01	693.49	694.68	178.93
Net Cash Growth	1.62%	-13.71%	-12.90%	-0.17%	288.24%	39.46%
Net Cash Per Share	6.89	6.77	7.79	8.82	10.37	3.04
Filing Date Shares Outstanding	77.79	77.84	77.03	78.4	78.4	58.8
Total Common Shares Outstanding	77.79	77.84	77.03	78.4	78.4	58.8
Working Capital	641.45	611.72	660.16	729.66	720.55	212.23
Book Value Per Share	10.94	10.50	10.50	10.86	10.30	4.47
Tangible Book Value	831.99	798.57	789.32	831.8	786.71	241.3
Tangible Book Value Per Share	10.70	10.26	10.25	10.61	10.03	4.10
Buildings	-	83.03	83.03	22.67	22.67	19.11
Machinery	-	49.64	41.05	33.87	31.85	24.84
Construction In Progress	-	5.47	0.23	41.32	27.48	5.47

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.