ShaoYang Victor Hydraulics Co.,Ltd (SHE:301079)

SHE:301079 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	3.31	20.54	10.88	115.28	48.07	20.95
Trading Asset Securities	-	-	-	50.02	178.46	-
Cash & Short-Term Investments	3.31	20.54	10.88	165.3	226.52	20.95
Cash Growth	-3.72%	88.88%	-93.42%	-27.03%	981.20%	-15.08%
Accounts Receivable	302.68	339.18	289.61	278.36	300.49	250.52
Other Receivables	5.38	1.86	4.85	0.81	0.75	0.51
Receivables	308.06	341.05	294.45	279.18	301.25	251.03
Inventory	103.49	130.62	130.64	97.29	96	71.21
Other Current Assets	14.57	11	10.68	17.38	7.11	3.66
Total Current Assets	429.43	503.21	446.66	559.15	630.89	346.85
Property, Plant & Equipment	361.8	361.59	345.41	154.82	38.37	32.78
Long-Term Investments	5.4	5.36	3.74	-	-	-
Other Intangible Assets	39.19	40.4	42.13	41.53	11.25	11.47
Long-Term Deferred Tax Assets	23.63	24.43	24.23	11.61	5.02	3.82
Long-Term Deferred Charges	2.85	2.46	1.47	0.74	0.97	1.41
Other Long-Term Assets	13.13	12.28	3.66	10.77	1.9	1.26
Total Assets	875.44	949.74	867.29	778.63	688.39	397.59
Accounts Payable	124.89	162.02	168.43	99.23	80.94	46.81
Accrued Expenses	3.44	6.25	5.05	6.9	8.21	10.46
Short-Term Debt	95.05	87.6	24.02	36.04	71.29	55.94
Current Portion of Long-Term Debt	41.64	36.4	10	-	-	-
Current Portion of Leases	-	0.48	0.37	-	0.28	-
Current Income Taxes Payable	0.47	-	-	0.16	2.84	2.39
Current Unearned Revenue	8.02	12.73	6.84	10.08	6.23	3.86
Other Current Liabilities	30.54	52.96	57.16	45.1	71	89.49
Total Current Liabilities	304.04	358.43	271.88	197.52	240.78	208.94
Long-Term Debt	48.96	58.6	74.1	73.05	-	-
Long-Term Leases	1.48	1.74	1.99	-	0.22	-
Long-Term Unearned Revenue	37.35	38.37	24.53	25.17	4.27	5.16
Long-Term Deferred Tax Liabilities	10.07	10.66	11.13	0.17	0.27	0.23
Other Long-Term Liabilities	0.74	1.35	1.26	2.16	4.04	4.76
Total Liabilities	402.63	469.15	384.9	298.06	249.57	219.09
Common Stock	108.93	109.34	110.36	83.89	83.89	62.92
Additional Paid-In Capital	188.58	196.22	205.86	217.55	217.55	29.13
Retained Earnings	182.89	182.61	177.31	179.12	137.38	86.45
Treasury Stock	-7.53	-7.53	-11.14	-	-	-
Total Common Equity	472.87	480.64	482.39	480.57	438.83	178.5
Minority Interest	-0.06	-0.06	-	-	-	-
Shareholders' Equity	472.81	480.58	482.39	480.57	438.83	178.5
Total Liabilities & Equity	875.44	949.74	867.29	778.63	688.39	397.59
Total Debt	187.12	184.82	110.49	109.09	71.78	55.94
Net Cash (Debt)	-183.81	-164.28	-99.61	56.22	154.74	-34.98
Net Cash Growth	-	-	-	-63.67%	-	-
Net Cash Per Share	-1.63	-1.54	-0.91	0.52	1.80	-0.43
Filing Date Shares Outstanding	107.63	108.03	109.06	109.06	109.06	81.8
Total Common Shares Outstanding	107.63	108.03	109.06	109.06	109.06	81.8
Working Capital	125.39	144.78	174.77	361.63	390.1	137.91
Book Value Per Share	4.39	4.45	4.42	4.41	4.02	2.18
Tangible Book Value	433.68	440.24	440.26	439.03	427.57	167.03
Tangible Book Value Per Share	4.03	4.08	4.04	4.03	3.92	2.04
Buildings	-	231.72	194.24	37.45	37	34.18
Machinery	-	188.08	134.08	109.36	97.79	89.72
Construction In Progress	-	53.54	125.22	111.46	0.55	-

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