Jinsanjiang (Zhaoqing) Silicon Material Company Limited (SHE:301059)

SHE:301059 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	207.81	121.72	98.81	85.26	195.38	121.57
Cash & Short-Term Investments	210.81	121.72	98.81	85.26	195.38	121.57
Cash Growth	98.02%	23.19%	15.89%	-56.36%	60.71%	40.00%
Accounts Receivable	101.34	91.82	86.15	80.38	57.03	52.52
Other Receivables	6.89	1.18	0.94	0.63	1	1.18
Receivables	108.23	93	87.09	81.01	58.03	53.69
Inventory	67.38	60.59	42.6	40.86	42.2	23.8
Other Current Assets	10.32	17.45	15.04	6.27	9.42	4.39
Total Current Assets	396.74	292.77	243.54	213.4	305.03	203.46
Property, Plant & Equipment	390.11	398.05	417.94	439.98	287.12	89.8
Other Intangible Assets	34.56	33.85	35.15	34.8	32.66	33.46
Long-Term Deferred Tax Assets	4.26	2.96	1.2	1.17	1.07	1.1
Long-Term Deferred Charges	0.76	0.89	-	-	0.14	0.41
Other Long-Term Assets	2.29	2.34	0.25	2.46	19.96	7.76
Total Assets	828.72	730.85	698.06	691.82	645.97	335.99
Accounts Payable	67.39	88.85	76.15	75.19	97.78	41.31
Accrued Expenses	4.86	9.79	8.14	5.34	4.53	6.49
Short-Term Debt	-	0.29	0.48	-	-	-
Current Portion of Long-Term Debt	14.63	8	4.02	0.02	-	-
Current Portion of Leases	-	0.76	1.01	0.93	1.48	-
Current Income Taxes Payable	9.48	3.83	1.37	7.23	2.06	3.82
Current Unearned Revenue	1.14	3.94	4.04	10.55	0.17	0.01
Other Current Liabilities	44.28	1.87	0.73	0.62	0.53	0.43
Total Current Liabilities	141.77	117.35	95.95	99.87	106.56	52.06
Long-Term Debt	57.16	14.63	22.61	16.6	-	-
Long-Term Leases	12.72	4.84	5.61	0.41	-	-
Long-Term Unearned Revenue	6.13	4.27	2.77	3.64	4.1	4.46
Total Liabilities	217.79	141.09	126.94	120.52	110.65	56.52
Common Stock	231.15	231.15	231.15	121.66	121.66	91.23
Additional Paid-In Capital	181.21	180.06	175.23	283.96	282.45	107.63
Retained Earnings	210	195.75	165.31	166.82	131.2	80.61
Treasury Stock	-11.47	-16.98	-0.57	-1.14	-	-
Comprehensive Income & Other	0.04	-0.23	-0.01	-	-	-
Shareholders' Equity	610.93	589.76	571.12	571.3	535.32	279.47
Total Liabilities & Equity	828.72	730.85	698.06	691.82	645.97	335.99
Total Debt	84.51	28.53	33.73	17.96	1.48	-
Net Cash (Debt)	126.3	93.19	65.08	67.3	193.89	121.57
Net Cash Growth	65.08%	43.20%	-3.30%	-65.29%	59.49%	43.30%
Net Cash Per Share	0.55	0.40	0.28	0.30	1.03	0.70
Filing Date Shares Outstanding	220.23	231.15	231.15	231.15	231.15	173.34
Total Common Shares Outstanding	220.23	231.15	231.15	231.15	231.15	173.34
Working Capital	254.97	175.42	147.59	113.53	198.47	151.4
Book Value Per Share	2.77	2.55	2.47	2.47	2.32	1.61
Tangible Book Value	576.37	555.91	535.97	536.5	502.66	246.01
Tangible Book Value Per Share	2.62	2.40	2.32	2.32	2.17	1.42
Buildings	-	244.17	243.44	244.29	12.68	12.68
Machinery	-	257.05	257.54	80.9	73.33	70.96
Construction In Progress	-	14.65	0.32	170.67	248.01	45.36

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