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

SHE:301059 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	373.4	90.83	121.72	98.81	85.26	195.38
Trading Asset Securities	11.54	33.95	-	-	-	-
Cash & Short-Term Investments	384.94	124.78	121.72	98.81	85.26	195.38
Cash Growth	82.60%	2.51%	23.19%	15.89%	-56.36%	60.71%
Accounts Receivable	146.66	133.69	91.82	86.15	80.38	57.03
Other Receivables	12.75	5.85	1.18	0.94	0.63	1
Receivables	159.41	139.54	93	87.09	81.01	58.03
Inventory	91.81	75.54	60.59	42.6	40.86	42.2
Other Current Assets	8.36	8.5	17.45	15.04	6.27	9.42
Total Current Assets	644.53	348.36	292.77	243.54	213.4	305.03
Property, Plant & Equipment	374.17	385.37	398.05	417.94	439.98	287.12
Other Intangible Assets	33.16	33.87	33.85	35.15	34.8	32.66
Long-Term Deferred Tax Assets	4.86	5.14	2.96	1.2	1.17	1.07
Long-Term Deferred Charges	0.58	0.71	0.89	-	-	0.14
Other Long-Term Assets	66.21	8.62	2.34	0.25	2.46	19.96
Total Assets	1,124	782.07	730.85	698.06	691.82	645.97

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	89.27	40.72	88.85	76.15	75.19	97.78
Accrued Expenses	9.54	12.05	9.79	8.14	5.34	4.53
Short-Term Debt	-	-	0.29	0.48	-	-
Current Portion of Long-Term Debt	8.5	2.7	8	4.02	0.02	-
Current Portion of Leases	-	42.34	0.76	1.01	0.93	1.48
Current Income Taxes Payable	11.69	4.59	3.83	1.37	7.23	2.06
Current Unearned Revenue	1.81	2.86	3.94	4.04	10.55	0.17
Other Current Liabilities	2.08	1.51	1.87	0.73	0.62	0.53
Total Current Liabilities	122.89	106.76	117.35	95.95	99.87	106.56
Long-Term Debt	294.96	25.19	14.63	22.61	16.6	-
Long-Term Leases	23.62	12.52	4.84	5.61	0.41	-
Long-Term Unearned Revenue	9.76	5.95	4.27	2.77	3.64	4.1
Long-Term Deferred Tax Liabilities	-	0	-	-	-	-
Total Liabilities	451.24	150.41	141.09	126.94	120.52	110.65

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	231.15	231.15	231.15	231.15	121.66	121.66
Additional Paid-In Capital	176.33	176.91	180.06	175.23	283.96	282.45
Retained Earnings	248.9	233.13	195.75	165.31	166.82	131.2
Treasury Stock	-20.99	-11.31	-16.98	-0.57	-1.14	-
Comprehensive Income & Other	36.88	1.76	-0.23	-0.01	-	-
Shareholders' Equity	672.28	631.65	589.76	571.12	571.3	535.32
Total Liabilities & Equity	1,124	782.07	730.85	698.06	691.82	645.97

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	327.08	82.74	28.53	33.73	17.96	1.48
Net Cash (Debt)	57.86	42.03	93.19	65.08	67.3	193.89
Net Cash Growth	-54.19%	-54.90%	43.20%	-3.30%	-65.29%	59.49%
Net Cash Per Share	0.25	0.18	0.40	0.28	0.30	1.03
Filing Date Shares Outstanding	218.88	230.07	231.15	231.15	231.15	231.15
Total Common Shares Outstanding	218.88	230.07	231.15	231.15	231.15	231.15
Working Capital	521.64	241.6	175.42	147.59	113.53	198.47
Book Value Per Share	3.07	2.75	2.55	2.47	2.47	2.32
Tangible Book Value	639.12	597.78	555.91	535.97	536.5	502.66
Tangible Book Value Per Share	2.92	2.60	2.40	2.32	2.32	2.17
Buildings	-	244.17	244.17	243.44	244.29	12.68
Machinery	-	282.78	257.05	257.54	80.9	73.33
Construction In Progress	-	3.88	14.65	0.32	170.67	248.01

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 8, 2026

Data Sources Report a data error