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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	372.88	90.83	121.72	98.81	85.26	195.38
Trading Asset Securities	12.53	33.95	-	-	-	-
Cash & Short-Term Investments	385.41	124.78	121.72	98.81	85.26	195.38
Cash Growth	307.88%	2.51%	23.19%	15.89%	-56.36%	60.71%
Accounts Receivable	120.06	133.69	91.82	86.15	80.38	57.03
Other Receivables	6.44	5.85	1.18	0.94	0.63	1
Receivables	126.5	139.54	93	87.09	81.01	58.03
Inventory	87.95	75.54	60.59	42.6	40.86	42.2
Other Current Assets	20.37	8.5	17.45	15.04	6.27	9.42
Total Current Assets	620.23	348.36	292.77	243.54	213.4	305.03
Property, Plant & Equipment	383.27	385.37	398.05	417.94	439.98	287.12
Other Intangible Assets	32.79	33.87	33.85	35.15	34.8	32.66
Long-Term Deferred Tax Assets	4.6	5.14	2.96	1.2	1.17	1.07
Long-Term Deferred Charges	0.62	0.71	0.89	-	-	0.14
Other Long-Term Assets	47.9	8.62	2.34	0.25	2.46	19.96
Total Assets	1,089	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	83.46	40.72	88.85	76.15	75.19	97.78
Accrued Expenses	7.88	12.05	9.79	8.14	5.34	4.53
Short-Term Debt	-	-	0.29	0.48	-	-
Current Portion of Long-Term Debt	7.26	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	7.35	4.59	3.83	1.37	7.23	2.06
Current Unearned Revenue	0.26	2.86	3.94	4.04	10.55	0.17
Other Current Liabilities	1.78	1.51	1.87	0.73	0.62	0.53
Total Current Liabilities	107.99	106.76	117.35	95.95	99.87	106.56
Long-Term Debt	283.19	25.19	14.63	22.61	16.6	-
Long-Term Leases	24.28	12.52	4.84	5.61	0.41	-
Long-Term Unearned Revenue	5.46	5.95	4.27	2.77	3.64	4.1
Long-Term Deferred Tax Liabilities	-	0	-	-	-	-
Total Liabilities	420.92	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	Jun 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	175.63	176.91	180.06	175.23	283.96	282.45
Retained Earnings	231.54	233.13	195.75	165.31	166.82	131.2
Treasury Stock	-10.48	-11.31	-16.98	-0.57	-1.14	-
Comprehensive Income & Other	40.64	1.76	-0.23	-0.01	-	-
Shareholders' Equity	668.49	631.65	589.76	571.12	571.3	535.32
Total Liabilities & Equity	1,089	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	314.72	82.74	28.53	33.73	17.96	1.48
Net Cash (Debt)	70.68	42.03	93.19	65.08	67.3	193.89
Net Cash Growth	14.23%	-54.90%	43.20%	-3.30%	-65.29%	59.49%
Net Cash Per Share	0.31	0.18	0.40	0.28	0.30	1.03
Filing Date Shares Outstanding	240.8	230.07	231.15	231.15	231.15	231.15
Total Common Shares Outstanding	240.8	230.07	231.15	231.15	231.15	231.15
Working Capital	512.23	241.6	175.42	147.59	113.53	198.47
Book Value Per Share	2.78	2.75	2.55	2.47	2.47	2.32
Tangible Book Value	635.7	597.78	555.91	535.97	536.5	502.66
Tangible Book Value Per Share	2.64	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: Aug 24, 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:

Sep 11, 2026

Data Sources Report a data error