Gemac Engineering Machinery Co., Ltd. (SHE:301048)

SHE:301048 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	833.33	837.63	743.93	463.9	504.66	593.66
Cash & Short-Term Investments	833.33	837.63	743.93	463.9	504.66	593.66
Cash Growth	69.82%	12.60%	60.36%	-8.08%	-14.99%	31.95%
Accounts Receivable	2,432	2,238	1,907	2,073	1,382	862.2
Other Receivables	21.11	14.71	18.78	21.92	21.63	13.63
Receivables	2,453	2,253	1,926	2,095	1,403	875.83
Inventory	1,186	1,081	1,163	1,007	1,143	1,362
Other Current Assets	68.66	12.68	18.05	16.05	39.97	38.49
Total Current Assets	4,541	4,184	3,850	3,582	3,091	2,870
Property, Plant & Equipment	690.9	703.54	696.31	707.03	619.74	574.55
Long-Term Investments	6.5	6.4	5.17	4.07	3.79	2.78
Other Intangible Assets	219.31	224.42	229.98	234.44	239.26	244.99
Long-Term Accounts Receivable	-	0.66	4.68	-	-	-
Long-Term Deferred Tax Assets	67.19	63.93	56.11	53.84	57.27	58.7
Other Long-Term Assets	183.01	185.64	160.05	64.59	51.77	53.77
Total Assets	5,707	5,368	5,003	4,646	4,063	3,805
Accounts Payable	2,282	1,977	1,803	1,741	1,465	1,494
Accrued Expenses	13.23	39.97	26.1	66.81	20.73	12.38
Short-Term Debt	200.12	250.19	250.17	250.2	140.11	185.17
Current Portion of Leases	2.15	4.01	3.72	2.99	4.79	-
Current Income Taxes Payable	8.77	6.46	9.37	9.9	16.47	20.93
Current Unearned Revenue	131.35	138.48	101.58	33.14	121.55	325.21
Other Current Liabilities	122.67	103.06	130.13	116.6	125.98	155.95
Total Current Liabilities	2,760	2,519	2,324	2,220	1,895	2,194
Long-Term Leases	14.87	15.55	17.71	20.26	19.33	-
Long-Term Unearned Revenue	126.47	128.89	132.11	135.32	138.54	141.85
Other Long-Term Liabilities	12.03	10.98	3.17	16.11	39.84	38.93
Total Liabilities	2,913	2,675	2,477	2,392	2,093	2,375
Common Stock	533.33	533.33	533.33	533.33	533.33	400
Additional Paid-In Capital	985.16	985.16	985.16	985.16	985.16	816.15
Retained Earnings	1,216	1,124	959.88	690.38	451.7	210.2
Comprehensive Income & Other	7.24	4.62	2.71	0.84	-	3.69
Total Common Equity	2,742	2,647	2,481	2,210	1,970	1,430
Minority Interest	52.01	46.29	44.85	44.11	-	-
Shareholders' Equity	2,794	2,694	2,526	2,254	1,970	1,430
Total Liabilities & Equity	5,707	5,368	5,003	4,646	4,063	3,805
Total Debt	217.14	269.75	271.59	273.44	164.24	185.17
Net Cash (Debt)	616.19	567.88	472.33	190.46	340.43	408.48
Net Cash Growth	66.80%	20.23%	148.00%	-44.05%	-16.66%	206.65%
Net Cash Per Share	1.13	1.07	0.88	0.36	0.76	1.01
Filing Date Shares Outstanding	533.33	533.33	533.33	533.33	533.33	400
Total Common Shares Outstanding	533.33	533.33	533.33	533.33	533.33	400
Working Capital	1,781	1,665	1,527	1,362	1,196	676.04
Book Value Per Share	5.14	4.96	4.65	4.14	3.69	3.58
Tangible Book Value	2,523	2,423	2,251	1,975	1,731	1,185
Tangible Book Value Per Share	4.73	4.54	4.22	3.70	3.25	2.96
Buildings	-	493.18	441.58	434.32	473.74	430.64
Machinery	-	263.43	254.86	243.23	112.99	102.22
Construction In Progress	-	56.3	82.4	139.63	121.78	122.1

Source: S&P Global Market Intelligence. Standard template. Financial Sources.