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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	377.76	409.44	330.37	366.71	452.59	567.66
Trading Asset Securities	139.76	136.52	191.32	239.08	242.18	127.02
Cash & Short-Term Investments	517.53	545.96	521.69	605.79	694.78	694.68
Cash Growth	-0.11%	4.65%	-13.88%	-12.81%	0.01%	288.24%
Accounts Receivable	128.34	133.45	161.47	95.63	93.66	97.81
Other Receivables	0.09	0.04	0.05	0.07	0.07	0.02
Receivables	128.44	133.49	161.52	95.7	93.72	97.83
Inventory	33.87	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	683.05	713.32	718.01	733.48	809.6	816.34
Property, Plant & Equipment	90.94	93.83	97.16	91.16	71.43	58.35
Long-Term Investments	174.75	89.47	87.06	37.29	28.02	6
Other Intangible Assets	18.33	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	0.02	0.01	0.39	1.1	2.45	2.21
Other Long-Term Assets	0.32	1.05	0.26	0.24	-	-
Total Assets	970.95	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	52.35	58.39	80.34	60.56	52.22	75.44
Accrued Expenses	5.49	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	1.34	0.23	3.18	1.73	8.71	3.26
Current Unearned Revenue	1.08	0.84	1.31	0.98	0.74	1.8
Other Current Liabilities	4.79	4.6	10.11	0.4	4.76	1.11
Total Current Liabilities	97.07	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	0.05	0.07	0.43	0.18	0.24	0.33
Long-Term Deferred Tax Liabilities	-	0.01	0.01	-	-	0.83
Total Liabilities	145.15	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	93.32	78.17	56	56	56	37.33
Additional Paid-In Capital	407.98	437.37	451.29	462.82	462.82	481.49
Retained Earnings	328.82	318.5	334.93	328.74	332.99	288.68
Treasury Stock	-3.54	-19.44	-24.65	-38.8	-	-
Total Common Equity	826.57	814.6	817.57	808.77	851.82	807.5
Minority Interest	-0.77	-0.73	-0.2	1.28	-0.55	-
Shareholders' Equity	825.8	813.87	817.38	810.05	851.27	807.5
Total Liabilities & Equity	970.95	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	Jun 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)	437.47	515.64	521.21	604.01	693.49	694.68
Net Cash Growth	-15.50%	-1.07%	-13.71%	-12.90%	-0.17%	288.24%
Net Cash Per Share	4.77	5.57	5.61	6.49	7.35	8.65
Filing Date Shares Outstanding	92.13	93.32	93.41	92.43	94.08	94.08
Total Common Shares Outstanding	92.13	93.32	93.41	92.43	94.08	94.08
Working Capital	585.98	608.09	611.72	660.16	729.66	720.55
Book Value Per Share	8.97	8.73	8.75	8.75	9.05	8.58
Tangible Book Value	808.25	796.05	798.57	789.32	831.8	786.71
Tangible Book Value Per Share	8.77	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: 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 25, 2026

Data Sources Report a data error