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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	513.78	642.62	863.48	706.13	1,027	1,736
Trading Asset Securities	-	-	11	290	-	0.09
Cash & Short-Term Investments	513.78	642.62	874.48	996.13	1,027	1,736
Cash Growth	-30.78%	-26.51%	-12.21%	-3.00%	-40.85%	254.30%
Accounts Receivable	747.01	491.81	383.37	342.15	387.68	315.5
Other Receivables	21.72	25.66	17.28	27.87	54.67	25.23
Receivables	768.74	517.47	400.64	370.02	442.35	340.73
Inventory	307.6	231.45	224.03	213.03	142.01	95.58
Prepaid Expenses	-	-	-	-	0.19	-
Other Current Assets	159.8	85.89	47.22	30.18	21.96	25.15
Total Current Assets	1,750	1,477	1,546	1,609	1,633	2,198
Property, Plant & Equipment	787.94	768.48	813.51	820.99	735.43	359.85
Other Intangible Assets	100.6	59.97	51.44	51.35	52.44	50.84
Long-Term Deferred Tax Assets	36.55	43.21	17.89	16.58	16.07	7.83
Long-Term Deferred Charges	2.9	1.92	2.14	1.05	0.94	0.25
Other Long-Term Assets	2.78	-	-	-	9.19	109.85
Total Assets	2,681	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	327.76	230.57	294.35	223.04	216.39	270.22
Accrued Expenses	8.07	13.98	11.37	8.52	6.73	9.18
Short-Term Debt	81.84	36.86	32.02	112.16	20.02	92.12
Current Portion of Long-Term Debt	-	-	10.01	-	-	-
Current Portion of Leases	2.29	2.39	0.98	0.73	0.98	-
Current Income Taxes Payable	6.42	2.62	0.36	3.11	2.39	1.81
Current Unearned Revenue	7.33	2.79	4.53	6.65	0.92	3.35
Other Current Liabilities	197.58	21.65	9.66	3.24	1.93	1.91
Total Current Liabilities	631.29	310.86	363.28	357.45	249.35	378.59
Long-Term Debt	-	-	-	10.01	66.82	66.82
Long-Term Leases	3.89	2.67	1.11	0.6	1.17	-
Long-Term Unearned Revenue	19.79	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	654.97	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	Sep 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	1,479	1,468	1,442	1,437	1,437	1,447
Retained Earnings	295.8	310.3	358.91	436.27	441.24	545.82
Comprehensive Income & Other	35.72	36.03	47.71	42.92	37.23	32.59
Total Common Equity	2,012	2,014	2,049	2,116	2,116	2,226
Minority Interest	13.54	6.34	4.2	-	-	46.89
Shareholders' Equity	2,026	2,021	2,053	2,116	2,116	2,273
Total Liabilities & Equity	2,681	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	88.02	41.92	44.12	123.5	88.99	158.94
Net Cash (Debt)	425.76	600.69	830.36	872.63	937.9	1,577
Net Cash Growth	-40.36%	-27.66%	-4.84%	-6.96%	-40.53%	323.00%
Net Cash Per Share	2.05	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	1,119	1,167	1,183	1,252	1,384	1,819
Book Value Per Share	10.00	10.07	10.24	10.58	10.58	11.13
Tangible Book Value	1,912	1,954	1,998	2,065	2,063	2,175
Tangible Book Value Per Share	9.50	9.77	9.99	10.33	10.32	10.87
Buildings	-	275.05	261.89	244.29	47.93	47.22
Machinery	-	771.59	743.83	642.21	214.11	205.31
Construction In Progress	-	51.05	49.04	104.16	614.62	240.62

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 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 29, 2026

Data Sources Report a data error