Mingyue Optical Lens Co.,Ltd. (SHE:301101)

Mingyue Optical Lens 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	110.66	742.93	1,288	953.31	934.01	996.79
Short-Term Investments	-	20.05	-	121.06	-	-
Trading Asset Securities	1,204	661.28	-	122.47	188.34	129.55
Cash & Short-Term Investments	1,315	1,424	1,288	1,197	1,122	1,126
Cash Growth	-1.22%	10.58%	7.62%	6.64%	-0.35%	447.39%
Accounts Receivable	186.32	92.5	109.15	123.94	113.27	110.03
Other Receivables	2.88	22.52	20.44	13.61	7.89	17.02
Receivables	189.2	115.01	129.58	137.55	121.16	127.05
Inventory	98.54	95.03	89.9	75.88	89.73	109.59
Other Current Assets	96.24	28.94	29.82	25.66	32.77	16.02
Total Current Assets	1,699	1,663	1,537	1,436	1,366	1,379
Property, Plant & Equipment	270.18	269.03	251.02	239.6	204.14	149.42
Long-Term Investments	23.67	0.54	0.59	0.59	-	-
Other Intangible Assets	58.73	45.7	45.92	39.81	41.16	42.51
Long-Term Deferred Tax Assets	20.74	6.43	4.49	2.1	1.54	7.3
Long-Term Deferred Charges	15.33	16.05	8.24	16.23	32.81	14.11
Other Long-Term Assets	15.47	19.39	13.51	18.48	13.86	3.04
Total Assets	2,103	2,020	1,861	1,753	1,660	1,595

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	54.92	51.43	38.07	58.52	76.53	68.14
Accrued Expenses	23.25	48.91	38.82	33.6	30.12	46.15
Current Portion of Long-Term Debt	-	45.03	-	-	-	-
Current Portion of Leases	2.12	2.3	3.49	3.5	3.58	4.5
Current Income Taxes Payable	42.62	6.2	7.98	6.67	3.78	2.51
Current Unearned Revenue	5.3	9.36	6.76	6.72	4.77	5.7
Other Current Liabilities	90.97	39.96	38	23.24	17.46	18.94
Total Current Liabilities	219.17	203.18	133.12	132.25	136.23	145.94
Long-Term Leases	0.41	2.14	0.52	3.31	5.99	0.17
Long-Term Unearned Revenue	9.42	11.26	10.82	12.63	2.8	3.3
Long-Term Deferred Tax Liabilities	0.22	0.24	0.23	1.01	2.64	0.82
Total Liabilities	229.22	216.82	144.69	149.21	147.66	150.23

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	201.51	201.51	201.51	201.51	134.34	134.34
Additional Paid-In Capital	970.73	968.61	968.61	969.66	1,037	1,037
Retained Earnings	700.49	624.48	531.92	415.36	298.12	233.17
Treasury Stock	-30	-30	-30	-30	-	-
Comprehensive Income & Other	-1.62	-2.13	-2.52	-0	-0	0
Total Common Equity	1,841	1,762	1,670	1,557	1,469	1,404
Minority Interest	32.93	41.12	46.89	47.01	42.57	40.81
Shareholders' Equity	1,874	1,804	1,716	1,604	1,512	1,445
Total Liabilities & Equity	2,103	2,020	1,861	1,753	1,660	1,595

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	2.53	49.48	4.01	6.81	9.57	4.67
Net Cash (Debt)	1,313	1,375	1,284	1,190	1,113	1,122
Net Cash Growth	2.27%	7.07%	7.90%	6.94%	-0.79%	445.12%
Net Cash Per Share	6.54	6.85	6.40	5.91	5.52	7.42
Filing Date Shares Outstanding	200.73	200.73	200.73	200.73	201.51	201.51
Total Common Shares Outstanding	200.73	200.73	200.73	200.73	201.51	201.51
Working Capital	1,480	1,460	1,404	1,304	1,230	1,233
Book Value Per Share	9.17	8.78	8.32	7.75	7.29	6.97
Tangible Book Value	1,782	1,717	1,624	1,517	1,428	1,362
Tangible Book Value Per Share	8.88	8.55	8.09	7.56	7.09	6.76
Buildings	-	136.15	132.35	127.91	97.29	97.29
Machinery	-	357.76	312.71	275.49	219.83	208.77
Construction In Progress	-	7.9	4.02	5.52	47.66	1.17

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 27, 2026

Data Sources Report a data error