Hengong Precision Equipment Co., Ltd. (SHE:301261)

SHE:301261 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	Dec 31, 2021
Cash & Equivalents	205.17	156.05	172.67	332.98	58.79	52.64
Trading Asset Securities	76.09	10.38	418.13	318.3	6.5	-
Cash & Short-Term Investments	286.87	166.43	590.8	651.29	65.29	52.64
Cash Growth	-25.14%	-71.83%	-9.29%	897.57%	24.02%	311.52%
Accounts Receivable	597.72	456.7	366.98	298.23	232.6	229.19
Other Receivables	2.71	1.32	3.35	5.58	7.52	0.07
Receivables	600.43	458.02	370.33	303.81	240.12	229.26
Inventory	286.4	270.96	210.45	188.53	166.85	157.74
Prepaid Expenses	0.02	-	0	0.01	0.01	-
Other Current Assets	28.62	112.17	126.28	242.11	34.47	13.74
Total Current Assets	1,202	1,008	1,298	1,386	506.74	453.38
Property, Plant & Equipment	1,091	1,092	818.84	580.18	428.56	377.58
Long-Term Investments	210.61	122.37	68.95	-	-	-
Other Intangible Assets	63	60.53	62.29	51.07	52.68	27.54
Long-Term Deferred Tax Assets	42.43	37.42	19.89	4.98	10.75	2.03
Long-Term Deferred Charges	2.08	2.25	1.58	2.15	3.09	3.22
Other Long-Term Assets	20.93	18.29	468.21	335.27	4.13	16.57
Total Assets	2,632	2,340	2,738	2,359	1,006	880.32

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	Dec 31, 2021
Accounts Payable	102.68	245.88	161.02	132.7	48.1	73.53
Accrued Expenses	25.52	24.58	22.13	16.42	9.39	14.28
Short-Term Debt	428.38	258.82	780.98	530.52	166.09	70.09
Current Portion of Long-Term Debt	52.09	47.56	23.09	3.2	-	-
Current Portion of Leases	3.62	3.01	2.22	10.58	18.74	9.89
Current Income Taxes Payable	3.82	8.47	2.48	6	2.93	1.71
Current Unearned Revenue	71.81	19.1	9.01	7.56	8.26	14.17
Other Current Liabilities	172.45	112.16	90.18	73.63	52.1	106.12
Total Current Liabilities	860.37	719.58	1,091	780.62	305.6	289.79
Long-Term Debt	80.84	35.35	102	77.06	-	-
Long-Term Leases	2.13	3.25	3.27	1.42	10.91	9.87
Long-Term Unearned Revenue	43.35	30.61	23.91	16.21	15.53	5.45
Long-Term Deferred Tax Liabilities	9.18	0.1	2.33	0.07	11.38	-
Total Liabilities	995.86	788.88	1,223	875.38	343.42	305.11

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	Dec 31, 2021
Common Stock	87.89	87.89	87.89	87.89	65.92	65.92
Additional Paid-In Capital	1,075	1,072	1,071	1,071	372.18	372.18
Retained Earnings	468.8	387.09	350.7	320.58	220.3	131.83
Comprehensive Income & Other	4.41	4.22	5.51	4.63	4.14	5.28
Shareholders' Equity	1,636	1,551	1,515	1,484	662.53	575.21
Total Liabilities & Equity	2,632	2,340	2,738	2,359	1,006	880.32

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	Dec 31, 2021
Total Debt	567.05	347.99	911.56	622.78	195.74	89.86
Net Cash (Debt)	-280.18	-181.56	-320.76	28.51	-130.45	-37.22
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.65	-1.71	-3.03	0.32	-1.65	-0.47
Filing Date Shares Outstanding	105.47	105.47	105.47	105.47	79.1	79.1
Total Common Shares Outstanding	87.89	105.47	105.47	105.47	79.1	79.1
Working Capital	341.98	288	206.76	605.13	201.14	163.59
Book Value Per Share	18.62	14.71	14.36	14.07	8.38	7.27
Tangible Book Value	1,573	1,491	1,453	1,433	609.85	547.67
Tangible Book Value Per Share	17.90	14.14	13.77	13.59	7.71	6.92
Buildings	346.05	305.04	305.56	156.41	149.31	119.58
Machinery	1,059	970.9	620.43	368.78	343.55	286.99
Construction In Progress	43.94	126.06	115.7	179.43	15.48	41.54

Data Source: S&P Global Market Intelligence Last updated: Aug 24, 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 12, 2026

Data Sources Report a data error