Liaoning He Eye Hospital Group Co., LTD. (SHE:301103)

SHE:301103 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	387.55	541.91	767.32	1,589	1,639	698.51
Short-Term Investments	-	-	-	-	201.13	-
Trading Asset Securities	1,017	794.58	501.58	-	-	-
Cash & Short-Term Investments	1,404	1,336	1,269	1,589	1,840	698.51
Cash Growth	2.36%	5.33%	-20.12%	-13.65%	163.37%	13.88%
Accounts Receivable	34.64	31.94	36.87	51.42	31.48	30.76
Other Receivables	10.92	10.67	5.63	6.62	8.78	5.36
Receivables	45.56	42.61	42.5	58.04	40.26	36.12
Inventory	76.96	73.33	74.99	85.4	84.1	72.89
Other Current Assets	19.03	20.36	18.76	51.42	19.22	22.9
Total Current Assets	1,546	1,473	1,405	1,783	1,983	830.43
Property, Plant & Equipment	435.07	463.56	535.96	492.95	500.93	471.44
Long-Term Investments	179.99	119.69	120.4	-	-	-
Other Intangible Assets	30.83	33.9	33.63	35.04	38.49	32.04
Long-Term Deferred Tax Assets	9.3	7.83	6.34	5.83	8.37	5.92
Long-Term Deferred Charges	43.46	58.35	86.05	98.63	71.74	78.96
Other Long-Term Assets	4.39	25.63	37.92	67.85	3.68	2.35
Total Assets	2,249	2,182	2,225	2,484	2,606	1,421

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	73.63	56.19	59.04	59.23	68.13	57.79
Accrued Expenses	17.97	27.59	24.5	32.2	22.87	25.54
Current Portion of Leases	-	37.72	47.66	50.66	44.85	44.55
Current Income Taxes Payable	14.97	3.99	5.58	23.06	7.03	10.38
Current Unearned Revenue	28.54	25.72	20.58	21.43	13.04	15.16
Other Current Liabilities	11.76	12.6	11.75	12.83	11.08	7.73
Total Current Liabilities	185.23	163.81	169.11	199.41	166.99	161.15
Long-Term Leases	124.48	130.14	172.92	208.59	240.54	188.2
Long-Term Unearned Revenue	11.34	2.92	3.01	3.18	3.17	4.21
Long-Term Deferred Tax Liabilities	0.74	0.6	0.67	0.17	0.98	-
Other Long-Term Liabilities	-	-	-	-	18.56	17.92
Total Liabilities	321.79	297.47	345.71	411.36	430.24	371.48

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	158.03	158.03	158.03	158.03	158.03	91.06
Additional Paid-In Capital	1,683	1,670	1,670	1,681	1,681	583.72
Retained Earnings	153.75	123.13	119.08	240.45	335.21	374.88
Treasury Stock	-67.6	-67.6	-67.6	-4.22	-	-
Comprehensive Income & Other	-0	0.01	0	0	-	-
Total Common Equity	1,927	1,884	1,880	2,075	2,174	1,050
Minority Interest	0.27	0.5	-0.09	-2.97	1.91	-
Shareholders' Equity	1,927	1,884	1,880	2,072	2,176	1,050
Total Liabilities & Equity	2,249	2,182	2,225	2,484	2,606	1,421

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	162.84	167.86	220.59	259.25	285.39	232.75
Net Cash (Debt)	1,241	1,169	1,048	1,329	1,554	465.76
Net Cash Growth	4.57%	11.48%	-21.14%	-14.48%	233.70%	-24.07%
Net Cash Per Share	7.96	7.40	6.63	8.41	10.50	3.93
Filing Date Shares Outstanding	155.23	155.3	155.3	156.61	158.03	118.38
Total Common Shares Outstanding	155.23	155.3	155.3	156.61	158.03	118.38
Working Capital	1,360	1,309	1,236	1,584	1,816	669.28
Book Value Per Share	12.41	12.13	12.10	13.25	13.76	8.87
Tangible Book Value	1,896	1,850	1,846	2,040	2,136	1,018
Tangible Book Value Per Share	12.21	11.91	11.89	13.03	13.52	8.60
Buildings	-	215.85	194.54	83.19	83.19	83.19
Machinery	-	478.08	459.24	445.24	387.7	370.98
Construction In Progress	-	0.17	13.17	17.86	7.78	2.36

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 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 30, 2026

Data Sources Report a data error