Yingkou Fengguang Advanced Material Co.,Ltd (SHE:301100)

SHE:301100 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	566.47	642.62	863.48	706.13	1,027	1,736
Trading Asset Securities	50	-	11	290	-	0.09
Cash & Short-Term Investments	616.47	642.62	874.48	996.13	1,027	1,736
Cash Growth	-11.37%	-26.51%	-12.21%	-3.00%	-40.85%	254.30%
Accounts Receivable	488.4	491.81	383.37	342.15	387.68	315.5
Other Receivables	15.77	25.66	17.28	27.87	54.67	25.23
Receivables	504.17	517.47	400.64	370.02	442.35	340.73
Inventory	297.8	231.45	224.03	213.03	142.01	95.58
Prepaid Expenses	-	-	-	-	0.19	-
Other Current Assets	92.77	85.89	47.22	30.18	21.96	25.15
Total Current Assets	1,511	1,477	1,546	1,609	1,633	2,198
Property, Plant & Equipment	744.67	768.48	813.51	820.99	735.43	359.85
Other Intangible Assets	88.12	59.97	51.44	51.35	52.44	50.84
Long-Term Deferred Tax Assets	39.05	43.21	17.89	16.58	16.07	7.83
Long-Term Deferred Charges	1.57	1.92	2.14	1.05	0.94	0.25
Other Long-Term Assets	4.95	-	-	-	9.19	109.85
Total Assets	2,390	2,351	2,431	2,499	2,447	2,726

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	284.51	230.57	294.35	223.04	216.39	270.22
Accrued Expenses	9.47	13.98	11.37	8.52	6.73	9.18
Short-Term Debt	33	36.86	32.02	112.16	20.02	92.12
Current Portion of Long-Term Debt	-	-	10.01	-	-	-
Current Portion of Leases	2.16	2.39	0.98	0.73	0.98	-
Current Income Taxes Payable	0.05	2.62	0.36	3.11	2.39	1.81
Current Unearned Revenue	9.03	2.79	4.53	6.65	0.92	3.35
Other Current Liabilities	16.92	21.65	9.66	3.24	1.93	1.91
Total Current Liabilities	355.14	310.86	363.28	357.45	249.35	378.59
Long-Term Debt	-	-	-	10.01	66.82	66.82
Long-Term Leases	1.77	2.67	1.11	0.6	1.17	-
Long-Term Unearned Revenue	15.11	16.89	13.3	14.53	13.88	8.08
Long-Term Deferred Tax Liabilities	-	-	0.51	0.3	0.53	0.02
Total Liabilities	372.02	330.42	378.2	382.89	331.76	453.51

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	201.23	200	200	200	200	200
Additional Paid-In Capital	1,485	1,468	1,442	1,437	1,437	1,447
Retained Earnings	289.24	310.3	358.91	436.27	441.24	545.82
Comprehensive Income & Other	35.56	36.03	47.71	42.92	37.23	32.59
Total Common Equity	2,011	2,014	2,049	2,116	2,116	2,226
Minority Interest	6.64	6.34	4.2	-	-	46.89
Shareholders' Equity	2,018	2,021	2,053	2,116	2,116	2,273
Total Liabilities & Equity	2,390	2,351	2,431	2,499	2,447	2,726

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	36.94	41.92	44.12	123.5	88.99	158.94
Net Cash (Debt)	579.53	600.69	830.36	872.63	937.9	1,577
Net Cash Growth	-7.59%	-27.66%	-4.84%	-6.96%	-40.53%	323.00%
Net Cash Per Share	2.93	2.97	4.13	4.64	4.72	10.47
Filing Date Shares Outstanding	201.23	200	200	200	200	200
Total Common Shares Outstanding	201.23	200	200	200	200	200
Working Capital	1,156	1,167	1,183	1,252	1,384	1,819
Book Value Per Share	9.99	10.07	10.24	10.58	10.58	11.13
Tangible Book Value	1,923	1,954	1,998	2,065	2,063	2,175
Tangible Book Value Per Share	9.56	9.77	9.99	10.33	10.32	10.87
Buildings	276.05	275.05	261.89	244.29	47.93	47.22
Machinery	795.79	771.59	743.83	642.21	214.11	205.31
Construction In Progress	44.4	51.05	49.04	104.16	614.62	240.62

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 2, 2026

Data Sources Report a data error