Zhang Xiaoquan Inc. (SHE:301055)

Zhang Xiaoquan 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	183.41	243.54	224.74	195.11	177.59	222.49
Trading Asset Securities	300.72	164.07	55.67	85.21	40.9	-
Cash & Short-Term Investments	484.13	407.61	280.41	280.32	218.49	222.49
Cash Growth	68.09%	45.36%	0.03%	28.30%	-1.80%	19.63%
Accounts Receivable	24.71	27.95	25.8	30.94	33.86	36.31
Other Receivables	2.67	3.07	3.87	3.97	3.68	3.57
Receivables	27.38	31.02	29.67	34.91	37.54	39.88
Inventory	139.17	150.17	171.07	159.2	148.52	163.94
Other Current Assets	11.01	11.98	8.79	7.48	10.36	32.23
Total Current Assets	661.69	600.77	489.94	481.91	414.92	458.54
Property, Plant & Equipment	370.51	370.48	390.64	416.13	443.72	474.85
Long-Term Investments	-	9.25	9.45	9.75	9.88	10
Goodwill	7.15	7.15	7.15	7.15	7.15	7.15
Other Intangible Assets	46.95	50.35	55.32	60.49	62.14	70.88
Long-Term Deferred Tax Assets	5.74	5.8	2.9	2.05	0.87	2.2
Long-Term Deferred Charges	3.66	3.59	2.84	5.6	5.11	3.52
Other Long-Term Assets	43.02	34.77	35.95	37.13	33.84	0.09
Total Assets	1,139	1,082	994.19	1,020	977.62	1,027

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	275.37	277.91	247.38	225.68	199.85	228.12
Accrued Expenses	38.42	32.51	31.46	26.43	22.21	20.82
Short-Term Debt	5.1	5.1	0.5	19.9	0.55	-
Current Portion of Leases	-	0.35	2.33	5.71	7.1	6.51
Current Income Taxes Payable	-	4.04	3.53	2.63	2	4.92
Current Unearned Revenue	29.29	40.4	30.69	29.45	25.96	26.07
Other Current Liabilities	80.36	22.46	20.37	14.73	13.64	10.38
Total Current Liabilities	428.55	382.76	336.26	324.53	271.32	296.81
Long-Term Leases	3.84	1.01	0.05	2.13	3.21	5.6
Long-Term Unearned Revenue	5.28	5.48	5.75	6.16	4.14	0.8
Long-Term Deferred Tax Liabilities	0.46	0.52	0.09	0.55	0.8	1.48
Total Liabilities	438.13	389.77	342.15	333.37	279.48	304.68

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	156	156	156	156	156	156
Additional Paid-In Capital	370.13	314.75	314.75	314.77	314.77	314.77
Retained Earnings	211.12	240.75	203.86	201.53	215.41	251.77
Treasury Stock	-46.92	-39.98	-39.98	-	-	-
Total Common Equity	690.33	671.52	634.63	672.3	686.18	722.54
Minority Interest	10.25	20.87	17.42	14.56	11.97	-
Shareholders' Equity	700.58	692.38	652.05	686.86	698.15	722.54
Total Liabilities & Equity	1,139	1,082	994.19	1,020	977.62	1,027

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	8.94	6.46	2.88	27.74	10.86	12.11
Net Cash (Debt)	475.19	401.15	277.53	252.58	207.63	210.38
Net Cash Growth	68.94%	44.54%	9.88%	21.65%	-1.31%	303.50%
Net Cash Per Share	3.15	2.62	1.77	1.61	1.35	1.63
Filing Date Shares Outstanding	145.22	151.43	151.43	156	156	156
Total Common Shares Outstanding	145.22	151.43	151.43	156	156	156
Working Capital	233.13	218.01	153.68	157.38	143.59	161.72
Book Value Per Share	4.75	4.43	4.19	4.31	4.40	4.63
Tangible Book Value	636.23	614.02	572.15	604.66	616.89	644.51
Tangible Book Value Per Share	4.38	4.05	3.78	3.88	3.95	4.13
Buildings	-	393.25	393.33	392.87	395.27	379.16
Machinery	-	93.33	90.87	88.67	86.25	53.99
Construction In Progress	-	0.78	1.52	1.45	3.35	61.35

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 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:

Nov 1, 2026

Data Sources Report a data error