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

Shiyan Taixiang Industry 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	188.01	205.04	208.85	227.29	288.39	264.16
Short-Term Investments	-	-	-	-	0.36	-
Trading Asset Securities	51.13	46.35	79	47.76	135.37	217.79
Cash & Short-Term Investments	239.14	251.39	287.85	275.05	424.13	481.95
Cash Growth	5.16%	-12.67%	4.65%	-35.15%	-12.00%	10.69%
Accounts Receivable	147.42	157.03	129.2	141.23	49.73	36.38
Other Receivables	2.33	1.37	2.36	0.87	0.89	0.59
Receivables	149.75	158.4	131.55	142.1	50.62	36.97
Inventory	59.32	55.62	51.4	48.64	13.29	12.97
Prepaid Expenses	-	-	-	-	-	0.06
Other Current Assets	11.82	6.95	4.71	7.66	0.56	0.1
Total Current Assets	460.02	472.35	475.51	473.46	488.6	532.05
Property, Plant & Equipment	294.84	264.28	244.48	234.33	44.52	48.88
Long-Term Investments	10.5	10.5	10.5	10.5	10.5	10.5
Goodwill	8.5	8.5	8.5	8.5	-	-
Other Intangible Assets	68.14	68.82	56.25	58.42	4.33	4.67
Long-Term Deferred Tax Assets	3.08	3.59	1.86	2.68	2.17	0.64
Long-Term Deferred Charges	17.73	15.83	13.49	18.34	1.02	0.34
Other Long-Term Assets	33.2	45.71	14.3	16.53	54.18	-
Total Assets	896.01	889.59	824.89	822.76	605.31	597.08

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	140.14	131.49	88.31	72.68	16.27	15.22
Accrued Expenses	7.88	12.28	11.88	9.36	6.5	4.86
Short-Term Debt	-	-	14.21	33.01	-	-
Current Portion of Long-Term Debt	10.01	15.01	10.01	9.08	-	-
Current Income Taxes Payable	0.49	2.99	3.19	4.23	12.1	7.98
Current Unearned Revenue	4.58	0.05	0.02	0.07	0.06	0.07
Other Current Liabilities	6.95	1.95	3.34	7.93	0.25	0.49
Total Current Liabilities	170.04	163.78	130.96	136.36	35.19	28.61
Long-Term Debt	50.04	70.06	85.08	103.24	-	-
Long-Term Unearned Revenue	11.73	8.05	7.19	1.41	-	-
Long-Term Deferred Tax Liabilities	4.89	7.37	8.5	10.51	-	0.24
Total Liabilities	236.69	249.26	231.73	251.52	35.19	28.85

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	101.24	99.9	99.9	99.9	99.9	99.9
Additional Paid-In Capital	256.14	236.57	217.81	218.3	218.3	218.3
Retained Earnings	299.07	300.79	272.09	250.23	251.93	250.03
Comprehensive Income & Other	1.37	1.24	1.31	1.06	-	-
Total Common Equity	657.82	638.5	591.11	569.48	570.12	568.23
Minority Interest	1.5	1.83	2.05	1.76	-	-
Shareholders' Equity	659.32	640.32	593.16	571.24	570.12	568.23
Total Liabilities & Equity	896.01	889.59	824.89	822.76	605.31	597.08

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	60.05	85.07	109.3	145.34	-	-
Net Cash (Debt)	179.1	166.32	178.54	129.72	424.13	481.95
Net Cash Growth	30.40%	-6.85%	37.64%	-69.42%	-12.00%	10.69%
Net Cash Per Share	1.79	1.67	1.79	1.29	4.25	4.79
Filing Date Shares Outstanding	101.24	99.9	99.9	99.9	99.9	99.9
Total Common Shares Outstanding	101.24	99.9	99.9	99.9	99.9	99.9
Working Capital	289.98	308.57	344.54	337.09	453.41	503.44
Book Value Per Share	6.50	6.39	5.92	5.70	5.71	5.69
Tangible Book Value	581.18	561.17	526.36	502.56	565.8	563.56
Tangible Book Value Per Share	5.74	5.62	5.27	5.03	5.66	5.64
Buildings	103.05	103.19	65.09	71.88	26.68	26.68
Machinery	452.42	424.52	383.94	357.89	65.67	64.48
Construction In Progress	51.74	31.37	55.57	36.66	1.47	0.06

Data Source: S&P Global Market Intelligence Last updated: Aug 25, 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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