Shiyan Taixiang Industry Co.,Ltd. (SHE:301192)

Shiyan Taixiang Industry 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	110.82	208.85	227.29	288.39	264.16	55.24
Short-Term Investments	-	-	-	0.36	-	203
Trading Asset Securities	105.44	79	47.76	135.37	217.79	177.15
Cash & Short-Term Investments	216.26	287.85	275.05	424.13	481.95	435.39
Cash Growth	-24.38%	4.65%	-35.15%	-12.00%	10.69%	127.23%
Accounts Receivable	166.01	129.2	141.23	49.73	36.38	48.65
Other Receivables	1.34	2.36	0.87	0.89	0.59	0.22
Receivables	167.35	131.55	142.1	50.62	36.97	48.87
Inventory	54.91	51.4	48.64	13.29	12.97	12.88
Prepaid Expenses	-	-	-	-	0.06	-
Other Current Assets	7.13	4.71	7.66	0.56	0.1	0.07
Total Current Assets	445.66	475.51	473.46	488.6	532.05	497.21
Property, Plant & Equipment	258.01	244.48	234.33	44.52	48.88	50.72
Long-Term Investments	10.5	10.5	10.5	10.5	10.5	10.5
Goodwill	8.5	8.5	8.5	-	-	-
Other Intangible Assets	66.42	56.25	58.42	4.33	4.67	4.97
Long-Term Deferred Tax Assets	1.95	1.86	2.68	2.17	0.64	0.75
Long-Term Deferred Charges	14.04	13.49	18.34	1.02	0.34	0.52
Other Long-Term Assets	44.34	14.3	16.53	54.18	-	5.4
Total Assets	849.41	824.89	822.76	605.31	597.08	570.06
Accounts Payable	108.89	88.31	72.68	16.27	15.22	25.11
Accrued Expenses	8.58	11.88	9.36	6.5	4.86	5.2
Short-Term Debt	-	14.21	33.01	-	-	-
Current Portion of Long-Term Debt	10.08	10.01	9.08	-	-	-
Current Income Taxes Payable	4.47	3.19	4.23	12.1	7.98	8.06
Current Unearned Revenue	0.09	0.02	0.07	0.06	0.07	-
Other Current Liabilities	0.53	3.34	7.93	0.25	0.49	0.26
Total Current Liabilities	132.63	130.96	136.36	35.19	28.61	38.63
Long-Term Debt	80	85.08	103.24	-	-	-
Long-Term Unearned Revenue	6.84	7.19	1.41	-	-	-
Long-Term Deferred Tax Liabilities	7.91	8.5	10.51	-	0.24	0.31
Total Liabilities	227.39	231.73	251.52	35.19	28.85	38.94
Common Stock	99.9	99.9	99.9	99.9	99.9	66.6
Additional Paid-In Capital	229.13	217.81	218.3	218.3	218.3	251.6
Retained Earnings	291.06	272.09	250.23	251.93	250.03	212.93
Comprehensive Income & Other	-	1.31	1.06	-	-	-
Total Common Equity	620.09	591.11	569.48	570.12	568.23	531.12
Minority Interest	1.93	2.05	1.76	-	-	-
Shareholders' Equity	622.02	593.16	571.24	570.12	568.23	531.12
Total Liabilities & Equity	849.41	824.89	822.76	605.31	597.08	570.06
Total Debt	90.08	109.3	145.34	-	-	-
Net Cash (Debt)	126.18	178.54	129.72	424.13	481.95	435.39
Net Cash Growth	-20.90%	37.64%	-69.42%	-12.00%	10.69%	127.23%
Net Cash Per Share	1.27	1.79	1.29	4.25	4.79	4.95
Filing Date Shares Outstanding	99.9	99.9	99.9	99.9	99.9	99.9
Total Common Shares Outstanding	99.9	99.9	99.9	99.9	99.9	99.9
Working Capital	313.02	344.54	337.09	453.41	503.44	458.58
Book Value Per Share	6.21	5.92	5.70	5.71	5.69	5.32
Tangible Book Value	545.17	526.36	502.56	565.8	563.56	526.16
Tangible Book Value Per Share	5.46	5.27	5.03	5.66	5.64	5.27
Buildings	-	65.09	71.88	26.68	26.68	21.49
Machinery	-	383.94	357.89	65.67	64.48	66.4
Construction In Progress	-	55.57	36.66	1.47	0.06	0.75

Source: S&P Global Market Intelligence. Standard template. Financial Sources.