Ganzhou Yihao New Materials Co., Ltd. (SHE:301176)

SHE:301176 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	397.54	104.18	278.46	336.36	90.57	72.12
Trading Asset Securities	-	0.67	-	100.27	-	-
Cash & Short-Term Investments	397.54	104.84	278.46	436.63	90.57	72.12
Cash Growth	-11.91%	-62.35%	-36.23%	382.11%	25.58%	85.66%
Accounts Receivable	863.24	768.58	625.54	667.29	488.23	460.03
Other Receivables	2.74	1.8	1.97	0.76	0.61	0.43
Receivables	865.98	770.39	627.5	668.05	488.84	460.46
Inventory	349.43	239.28	231.98	209.01	184.91	123.17
Prepaid Expenses	-	0.6	0.18	0.25	0.19	0.6
Other Current Assets	50.89	41.89	17.08	60.29	58.14	3.85
Total Current Assets	1,664	1,157	1,155	1,374	822.65	660.19
Property, Plant & Equipment	1,103	1,043	805.18	741.84	638.94	401.61
Other Intangible Assets	35.94	36.79	37.93	39.13	39.52	40.6
Long-Term Deferred Tax Assets	62.93	51.19	38.46	26.44	5.33	4.01
Long-Term Deferred Charges	1.38	0.18	0.27	0.42	0.64	2.34
Other Long-Term Assets	10.64	16.8	37.42	20.42	13.45	33.22
Total Assets	2,877	2,305	2,074	2,202	1,521	1,142
Accounts Payable	631.9	466.72	275.05	294.82	172.47	96.04
Accrued Expenses	8.85	17.76	13.22	15.73	10.63	6.98
Short-Term Debt	605.51	215.12	91.14	69.54	165.49	92.52
Current Portion of Long-Term Debt	-	-	-	-	159.57	195.58
Current Portion of Leases	0.65	0.81	0.23	51.53	10.9	-
Current Income Taxes Payable	1.4	-	-	-	3.1	0.9
Current Unearned Revenue	1.25	0.15	0.07	0.29	0.46	3.71
Other Current Liabilities	82.69	49.66	63.65	64	52.48	33.13
Total Current Liabilities	1,332	750.22	443.36	495.9	575.09	428.86
Long-Term Debt	-	-	-	-	245.1	178
Long-Term Leases	1.11	0.72	0.98	23.58	3	-
Long-Term Unearned Revenue	16.22	1.82	2.45	3.08	3.71	4.34
Long-Term Deferred Tax Liabilities	10.61	11.32	11.84	12.54	-	-
Total Liabilities	1,360	764.08	458.62	535.1	826.9	611.2
Common Stock	169.07	169.07	169.07	169.07	126.8	126.8
Additional Paid-In Capital	1,173	1,173	1,173	1,173	311.72	311.72
Retained Earnings	215.65	235.01	273.87	325.43	255.1	92.26
Treasury Stock	-40.5	-35.9	-	-	-	-
Shareholders' Equity	1,517	1,541	1,616	1,667	693.62	530.77
Total Liabilities & Equity	2,877	2,305	2,074	2,202	1,521	1,142
Total Debt	607.27	216.65	92.35	144.65	584.06	466.1
Net Cash (Debt)	-209.73	-111.81	186.1	291.98	-493.49	-393.98
Net Cash Growth	-	-	-36.26%	-	-	-
Net Cash Per Share	-1.18	-0.66	1.07	2.12	-3.88	-3.08
Filing Date Shares Outstanding	165.5	165.79	169.07	169.07	126.8	126.8
Total Common Shares Outstanding	165.5	165.79	169.07	169.07	126.8	126.8
Working Capital	331.6	406.79	711.84	878.34	247.56	231.33
Book Value Per Share	9.17	9.30	9.56	9.86	5.47	4.19
Tangible Book Value	1,481	1,504	1,578	1,628	654.1	490.17
Tangible Book Value Per Share	8.95	9.07	9.33	9.63	5.16	3.87
Buildings	-	307.01	288.09	287.62	279.37	-
Machinery	-	727.15	666.08	529.15	494.22	-
Construction In Progress	-	382.63	161.82	180.65	67.85	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.