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

SHE:301023 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	236.87	409.44	330.37	366.71	452.59	567.66
Trading Asset Securities	279.23	136.52	191.32	239.08	242.18	127.02
Cash & Short-Term Investments	516.1	545.96	521.69	605.79	694.78	694.68
Cash Growth	-3.85%	4.65%	-13.88%	-12.81%	0.01%	288.24%
Accounts Receivable	134.54	133.45	161.47	95.63	93.66	97.81
Other Receivables	0.08	0.04	0.05	0.07	0.07	0.02
Receivables	134.63	133.49	161.52	95.7	93.72	97.83
Inventory	37.73	32.07	32.19	29.85	18.59	22.06
Other Current Assets	3.22	1.8	2.61	2.14	2.52	1.78
Total Current Assets	691.67	713.32	718.01	733.48	809.6	816.34
Property, Plant & Equipment	89.6	93.83	97.16	91.16	71.43	58.35
Long-Term Investments	179.86	89.47	87.06	37.29	28.02	6
Other Intangible Assets	18.21	18.55	19	19.45	20.01	20.79
Long-Term Deferred Tax Assets	3.55	3.05	2.58	1.38	0.92	0.75
Long-Term Deferred Charges	0.35	0.01	0.39	1.1	2.45	2.21
Other Long-Term Assets	0.81	1.05	0.26	0.24	-	-
Total Assets	984.06	919.28	924.46	884.1	932.43	904.45

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	59.74	58.39	80.34	60.56	52.22	75.44
Accrued Expenses	7.22	10.96	11.22	8.43	13.21	14.18
Short-Term Debt	30.02	30.02	-	1	-	-
Current Portion of Leases	-	0.2	0.14	0.23	0.31	-
Current Income Taxes Payable	4.09	0.23	3.18	1.73	8.71	3.26
Current Unearned Revenue	0.96	0.84	1.31	0.98	0.74	1.8
Other Current Liabilities	4.28	4.6	10.11	0.4	4.76	1.11
Total Current Liabilities	108.31	105.23	106.29	73.32	79.95	95.78
Long-Term Leases	-	0.1	0.35	0.54	0.98	-
Long-Term Unearned Revenue	0.03	0.07	0.43	0.18	0.24	0.33
Long-Term Deferred Tax Liabilities	-	0.01	0.01	-	-	0.83
Total Liabilities	156.38	105.42	107.08	74.05	81.16	96.94

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	93.3	78.17	56	56	56	37.33
Additional Paid-In Capital	409.53	437.37	451.29	462.82	462.82	481.49
Retained Earnings	328.96	318.5	334.93	328.74	332.99	288.68
Treasury Stock	-3.31	-19.44	-24.65	-38.8	-	-
Total Common Equity	828.48	814.6	817.57	808.77	851.82	807.5
Minority Interest	-0.8	-0.73	-0.2	1.28	-0.55	-
Shareholders' Equity	827.68	813.87	817.38	810.05	851.27	807.5
Total Liabilities & Equity	984.06	919.28	924.46	884.1	932.43	904.45

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	80.05	30.32	0.49	1.78	1.29	-
Net Cash (Debt)	436.04	515.64	521.21	604.01	693.49	694.68
Net Cash Growth	-18.71%	-1.07%	-13.71%	-12.90%	-0.17%	288.24%
Net Cash Per Share	4.72	5.57	5.61	6.49	7.35	8.65
Filing Date Shares Outstanding	94.37	93.32	93.41	92.43	94.08	94.08
Total Common Shares Outstanding	94.37	93.32	93.41	92.43	94.08	94.08
Working Capital	583.36	608.09	611.72	660.16	729.66	720.55
Book Value Per Share	8.78	8.73	8.75	8.75	9.05	8.58
Tangible Book Value	810.26	796.05	798.57	789.32	831.8	786.71
Tangible Book Value Per Share	8.59	8.53	8.55	8.54	8.84	8.36
Buildings	-	88.42	83.03	83.03	22.67	22.67
Machinery	-	54.54	49.64	41.05	33.87	31.85
Construction In Progress	-	0.44	5.47	0.23	41.32	27.48

Data Source: S&P Global Market Intelligence Last updated: Oct 23, 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:

Oct 27, 2026

Data Sources Report a data error