SEP Analytical (Shanghai) Co., Ltd. (SHE:301228)
China · Delayed Price · Currency is CNY 41.69
-2.61 (-5.89%)
Oct 27, 2026, 4:00 PM EDT
SEP Analytical (Shanghai) Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 166.38 | 249.14 | 313.74 | 344.6 | 166.9 | 106.33 |
Short-Term Investments | - | - | 33.04 | 10.02 | 32.56 | - |
Trading Asset Securities | 51 | 0.71 | 0 | 0.62 | 181.05 | - |
Cash & Short-Term Investments | 217.39 | 249.85 | 346.78 | 355.24 | 380.51 | 106.33 |
Cash Growth | -5.23% | -27.95% | -2.38% | -6.64% | 257.84% | 30.30% |
Accounts Receivable | 425.82 | 392.36 | 394.27 | 376.25 | 395.01 | 284.36 |
Other Receivables | 6.25 | 3.66 | 3.77 | 9.34 | 7.9 | 7.48 |
Receivables | 432.07 | 396.02 | 398.04 | 385.59 | 402.91 | 291.84 |
Inventory | 88.79 | 84.33 | 119.44 | 126.2 | 97.78 | 71.26 |
Other Current Assets | 79.24 | 12.28 | 11.71 | 25.14 | 8.89 | 9.3 |
Total Current Assets | 817.48 | 742.48 | 875.98 | 892.17 | 890.09 | 478.73 |
Property, Plant & Equipment | 172.19 | 107.94 | 91.49 | 129.01 | 159.28 | 157.31 |
Long-Term Investments | 44.13 | 36.89 | 33.09 | 84.44 | 77.77 | 5 |
Goodwill | 81.84 | 79.58 | 48.06 | 48.06 | 48.06 | - |
Other Intangible Assets | 36.29 | 36.56 | 6.25 | 7.25 | 9.23 | 0.51 |
Long-Term Deferred Tax Assets | 46.27 | 45.31 | 55.81 | 48.15 | 32.16 | 16.26 |
Long-Term Deferred Charges | 2.63 | 3.63 | 16.78 | 25.49 | 22.61 | 16.88 |
Other Long-Term Assets | 14.08 | 0.62 | 2.02 | 0.34 | 2.07 | 0.76 |
Total Assets | 1,215 | 1,053 | 1,129 | 1,235 | 1,241 | 675.44 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 141.85 | 147.44 | 136.4 | 130.11 | 96.22 | 58.39 |
Accrued Expenses | 22.03 | 40.17 | 33.87 | 29.74 | 37.17 | 27.5 |
Short-Term Debt | 73.09 | 59.33 | 52.69 | 42.99 | 32.8 | 48.99 |
Current Portion of Long-Term Debt | 7.44 | 0.2 | - | - | - | - |
Current Portion of Leases | - | 7.79 | 14.61 | 13.38 | 12.85 | 14.19 |
Current Income Taxes Payable | 17.12 | 7.71 | 8.93 | 7.34 | 6.58 | 8.15 |
Current Unearned Revenue | 43.96 | 30.51 | 39.55 | 43.57 | 30.05 | 16.93 |
Other Current Liabilities | 108.73 | 107.02 | 29.12 | 15.51 | 10.02 | 8.6 |
Total Current Liabilities | 414.22 | 400.18 | 315.17 | 282.64 | 225.68 | 182.74 |
Long-Term Debt | 94.05 | 15.75 | - | - | - | - |
Long-Term Leases | 4.32 | 5.59 | 8.71 | 18.95 | 24.13 | 30.21 |
Long-Term Unearned Revenue | 2.31 | 2.26 | 1.05 | 1.76 | 2.26 | 1.42 |
Long-Term Deferred Tax Liabilities | 8 | 9.16 | 12.36 | 18.44 | 22.07 | 16.71 |
Other Long-Term Liabilities | - | - | - | 0.35 | - | - |
Total Liabilities | 522.9 | 432.93 | 337.29 | 322.14 | 274.15 | 231.08 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 122.32 | 120 | 120 | 120 | 120 | 90 |
Additional Paid-In Capital | 746.22 | 638.87 | 666.88 | 670.33 | 671.5 | 176.03 |
Retained Earnings | -138.52 | -109.53 | -41.53 | 24.26 | 117.8 | 158.86 |
Treasury Stock | -46.34 | -37.1 | -24.57 | -8 | - | - |
Total Common Equity | 683.67 | 612.23 | 720.78 | 806.58 | 909.3 | 424.9 |
Minority Interest | 8.33 | 7.86 | 71.41 | 106.2 | 57.82 | 19.46 |
Shareholders' Equity | 692.01 | 620.1 | 792.19 | 912.78 | 967.12 | 444.36 |
Total Liabilities & Equity | 1,215 | 1,053 | 1,129 | 1,235 | 1,241 | 675.44 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 178.9 | 88.66 | 76.01 | 75.32 | 69.78 | 93.39 |
Net Cash (Debt) | 38.48 | 161.19 | 270.77 | 279.92 | 310.73 | 12.95 |
Net Cash Growth | -73.81% | -40.47% | -3.27% | -9.91% | 2299.89% | -22.02% |
Net Cash Per Share | 0.32 | 1.37 | 2.30 | 2.33 | 2.60 | 0.14 |
Filing Date Shares Outstanding | 125.32 | 118.41 | 104.8 | 120 | 120 | 120 |
Total Common Shares Outstanding | 125.32 | 118.41 | 104.8 | 120 | 120 | 90 |
Working Capital | 403.26 | 342.3 | 560.82 | 609.53 | 664.41 | 295.99 |
Book Value Per Share | 5.46 | 5.17 | 6.88 | 6.72 | 7.58 | 4.72 |
Tangible Book Value | 565.54 | 496.09 | 666.47 | 751.27 | 852 | 424.39 |
Tangible Book Value Per Share | 4.51 | 4.19 | 6.36 | 6.26 | 7.10 | 4.72 |
Buildings | - | 21.98 | - | - | - | - |
Machinery | - | 271.44 | 271.21 | 291.11 | 275.31 | 220.93 |
Construction In Progress | - | 18.95 | 0.79 | 0.53 | 6.3 | 1.84 |