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

SHE:301079 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	4.61	22.29	20.54	10.88	115.28	48.07
Trading Asset Securities	-	-	-	-	50.02	178.46
Cash & Short-Term Investments	4.61	22.29	20.54	10.88	165.3	226.52
Cash Growth	-51.61%	8.49%	88.88%	-93.42%	-27.03%	981.20%
Accounts Receivable	357.91	323.93	339.18	289.61	278.36	300.49
Other Receivables	2.6	1.62	1.86	4.85	0.81	0.75
Receivables	360.51	325.55	341.05	294.45	279.18	301.25
Inventory	117.69	114.51	130.62	130.64	97.29	96
Other Current Assets	7.85	11.87	11	10.68	17.38	7.11
Total Current Assets	490.65	474.21	503.21	446.66	559.15	630.89
Property, Plant & Equipment	362.28	365.37	361.59	345.41	154.82	38.37
Long-Term Investments	4.94	5.18	5.36	3.74	-	-
Other Intangible Assets	37.87	38.82	40.4	42.13	41.53	11.25
Long-Term Deferred Tax Assets	22.47	24.05	24.43	24.23	11.61	5.02
Long-Term Deferred Charges	2.49	2.61	2.46	1.47	0.74	0.97
Other Long-Term Assets	35.2	15.01	12.28	3.66	10.77	1.9
Total Assets	955.89	925.26	949.74	867.29	778.63	688.39

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	159.7	152.27	162.02	168.43	99.23	80.94
Accrued Expenses	8.08	6.09	6.25	5.05	6.9	8.21
Short-Term Debt	138.39	106.57	87.6	24.02	36.04	71.29
Current Portion of Long-Term Debt	62.06	52.48	36.4	10	-	-
Current Portion of Leases	0.46	0.41	0.48	0.37	-	0.28
Current Income Taxes Payable	-	-	-	-	0.16	2.84
Current Unearned Revenue	6.45	10.06	12.73	6.84	10.08	6.23
Other Current Liabilities	40.88	29.33	52.96	57.16	45.1	71
Total Current Liabilities	416.01	357.21	358.43	271.88	197.52	240.78
Long-Term Debt	7.53	39.21	58.6	74.1	73.05	-
Long-Term Leases	1.04	1.19	1.74	1.99	-	0.22
Long-Term Unearned Revenue	38.26	39.82	38.37	24.53	25.17	4.27
Long-Term Deferred Tax Liabilities	9.17	9.7	10.66	11.13	0.17	0.27
Other Long-Term Liabilities	1.04	1.52	1.35	1.26	2.16	4.04
Total Liabilities	473.06	448.65	469.15	384.9	298.06	249.57

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	108.93	108.93	109.34	110.36	83.89	83.89
Additional Paid-In Capital	188.58	188.58	196.22	205.86	217.55	217.55
Retained Earnings	192.64	186.25	182.61	177.31	179.12	137.38
Treasury Stock	-7.53	-7.53	-7.53	-11.14	-	-
Total Common Equity	482.62	476.24	480.64	482.39	480.57	438.83
Minority Interest	0.21	0.38	-0.06	-	-	-
Shareholders' Equity	482.83	476.62	480.58	482.39	480.57	438.83
Total Liabilities & Equity	955.89	925.26	949.74	867.29	778.63	688.39

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	209.47	199.87	184.82	110.49	109.09	71.78
Net Cash (Debt)	-204.87	-177.58	-164.28	-99.61	56.22	154.74
Net Cash Growth	-	-	-	-	-63.67%	-
Net Cash Per Share	-1.76	-1.52	-1.54	-0.91	0.52	1.80
Filing Date Shares Outstanding	107.63	107.63	108.03	109.06	109.06	109.06
Total Common Shares Outstanding	107.63	107.63	108.03	109.06	109.06	109.06
Working Capital	74.64	117	144.78	174.77	361.63	390.1
Book Value Per Share	4.48	4.42	4.45	4.42	4.41	4.02
Tangible Book Value	444.75	437.41	440.24	440.26	439.03	427.57
Tangible Book Value Per Share	4.13	4.06	4.08	4.04	4.03	3.92
Buildings	242.98	242.98	231.72	194.24	37.45	37
Machinery	237.13	234.74	188.08	134.08	109.36	97.79
Construction In Progress	28.59	21.33	53.54	125.22	111.46	0.55

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 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:

Oct 2, 2026

Data Sources Report a data error