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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	530.04	742.93	1,288	953.31	934.01	996.79
Short-Term Investments	20.19	20.05	-	121.06	-	-
Trading Asset Securities	742.95	661.28	-	122.47	188.34	129.55
Cash & Short-Term Investments	1,293	1,424	1,288	1,197	1,122	1,126
Cash Growth	3.50%	10.58%	7.62%	6.64%	-0.35%	447.39%
Accounts Receivable	161.25	92.5	109.15	123.94	113.27	110.03
Other Receivables	22.72	22.52	20.44	13.61	7.89	17.02
Receivables	183.97	115.01	129.58	137.55	121.16	127.05
Inventory	103.5	95.03	89.9	75.88	89.73	109.59
Other Current Assets	36.77	28.94	29.82	25.66	32.77	16.02
Total Current Assets	1,617	1,663	1,537	1,436	1,366	1,379
Property, Plant & Equipment	269.55	269.03	251.02	239.6	204.14	149.42
Long-Term Investments	4.57	0.54	0.59	0.59	-	-
Other Intangible Assets	58.27	45.7	45.92	39.81	41.16	42.51
Long-Term Deferred Tax Assets	14.01	6.43	4.49	2.1	1.54	7.3
Long-Term Deferred Charges	15.94	16.05	8.24	16.23	32.81	14.11
Other Long-Term Assets	15.21	19.39	13.51	18.48	13.86	3.04
Total Assets	1,995	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	52.55	51.43	38.07	58.52	76.53	68.14
Accrued Expenses	54.25	48.91	38.82	33.6	30.12	46.15
Current Portion of Long-Term Debt	-	45.03	-	-	-	-
Current Portion of Leases	2.09	2.3	3.49	3.5	3.58	4.5
Current Income Taxes Payable	13.62	6.2	7.98	6.67	3.78	2.51
Current Unearned Revenue	6.41	9.36	6.76	6.72	4.77	5.7
Other Current Liabilities	51.08	39.96	38	23.24	17.46	18.94
Total Current Liabilities	180.01	203.18	133.12	132.25	136.23	145.94
Long-Term Leases	0.93	2.14	0.52	3.31	5.99	0.17
Long-Term Unearned Revenue	10.06	11.26	10.82	12.63	2.8	3.3
Long-Term Deferred Tax Liabilities	0.21	0.24	0.23	1.01	2.64	0.82
Total Liabilities	191.2	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	Jun 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	968.88	968.61	968.61	969.66	1,037	1,037
Retained Earnings	635.19	624.48	531.92	415.36	298.12	233.17
Treasury Stock	-30	-30	-30	-30	-	-
Comprehensive Income & Other	-2.13	-2.13	-2.52	-0	-0	0
Total Common Equity	1,773	1,762	1,670	1,557	1,469	1,404
Minority Interest	30.31	41.12	46.89	47.01	42.57	40.81
Shareholders' Equity	1,804	1,804	1,716	1,604	1,512	1,445
Total Liabilities & Equity	1,995	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	3.02	49.48	4.01	6.81	9.57	4.67
Net Cash (Debt)	1,290	1,375	1,284	1,190	1,113	1,122
Net Cash Growth	7.43%	7.07%	7.90%	6.94%	-0.79%	445.12%
Net Cash Per Share	6.43	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	1,437	1,460	1,404	1,304	1,230	1,233
Book Value Per Share	8.83	8.78	8.32	7.75	7.29	6.97
Tangible Book Value	1,715	1,717	1,624	1,517	1,428	1,362
Tangible Book Value Per Share	8.54	8.55	8.09	7.56	7.09	6.76
Buildings	136.15	136.15	132.35	127.91	97.29	97.29
Machinery	365.34	357.76	312.71	275.49	219.83	208.77
Construction In Progress	10.27	7.9	4.02	5.52	47.66	1.17

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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:

Sep 14, 2026

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