Shanghai National Center of Testing and Inspection for Electric Cable and Wire Co., Ltd (SHE:301289)

SHE:301289 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	-	581.72	749.37	705.22	686.36	230.65
Short-Term Investments	-	218.31	-	20.36	20.38	-
Trading Asset Securities	-	-	-	-	-	10
Cash & Short-Term Investments	800.03	800.03	749.37	725.58	706.73	240.65
Cash Growth	8.31%	6.76%	3.28%	2.67%	193.67%	36.40%
Accounts Receivable	-	39.84	31.64	32.49	28	21.61
Other Receivables	-	1.79	1.61	3.17	0.35	1.05
Receivables	-	41.63	33.25	35.66	28.35	22.65
Inventory	-	12.9	9.22	5.32	6.52	7.15
Prepaid Expenses	-	-	-	-	-	7.74
Other Current Assets	-	1.54	1.7	8.9	3.23	0.41
Total Current Assets	-	856.09	793.53	775.45	744.84	278.61
Property, Plant & Equipment	-	423.59	382.88	383.85	361.79	294.89
Long-Term Investments	-	20.45	40.91	10.07	-	-
Goodwill	-	2.44	2.44	2.44	2.44	-
Other Intangible Assets	-	35.03	36.55	36.25	36.89	20.03
Long-Term Deferred Tax Assets	-	5.28	4.82	4.22	4.29	3.36
Long-Term Deferred Charges	-	26.36	26.13	27.51	15.5	15.22
Other Long-Term Assets	-	11.37	3.74	4.23	2.96	0.67
Total Assets	-	1,381	1,291	1,244	1,169	612.77
Accounts Payable	-	28.02	15	17.38	17.04	43.28
Accrued Expenses	-	24.93	22.48	21.08	13.26	9.63
Short-Term Debt	-	-	1	1.49	-	-
Current Portion of Leases	-	17.97	16.02	16.59	10.75	9.71
Current Income Taxes Payable	-	6.46	6.38	3.61	3.8	2.7
Current Unearned Revenue	-	90.38	63.16	31.09	26.76	34.26
Other Current Liabilities	-	16.34	3.44	14.84	12.02	3.04
Total Current Liabilities	-	184.11	127.48	106.06	83.64	102.61
Long-Term Leases	-	89.38	92.3	108.32	110.68	100.86
Long-Term Unearned Revenue	-	11.08	12.8	11.1	11.67	11.68
Long-Term Deferred Tax Liabilities	-	2.43	2.97	3.92	3.67	3.35
Total Liabilities	-	287	235.54	229.41	209.66	218.5
Common Stock	-	78	78	78	60	45
Additional Paid-In Capital	-	646.59	653.61	667.46	678.46	264.54
Retained Earnings	-	297.59	243.33	199.25	158.34	84.73
Treasury Stock	-	-14.53	-	-	-	-
Comprehensive Income & Other	-	1.1	1.57	0.67	-	-
Total Common Equity	1,009	1,009	976.51	945.38	896.8	394.27
Minority Interest	-	84.87	78.96	69.22	62.24	-
Shareholders' Equity	1,094	1,094	1,055	1,015	959.05	394.27
Total Liabilities & Equity	-	1,381	1,291	1,244	1,169	612.77
Total Debt	107.35	107.35	109.32	126.39	121.44	110.57
Net Cash (Debt)	692.68	692.68	640.06	599.18	585.3	130.09
Net Cash Growth	11.70%	8.22%	6.82%	2.37%	349.92%	-24.22%
Net Cash Per Share	8.95	8.92	8.25	7.64	8.27	2.23
Filing Date Shares Outstanding	77.5	77.99	78	78	78	58.5
Total Common Shares Outstanding	77.5	77.99	78	78	78	58.5
Working Capital	-	671.99	666.06	669.39	661.2	175.99
Book Value Per Share	12.94	12.94	12.52	12.12	11.50	6.74
Tangible Book Value	971.28	971.28	937.51	906.69	857.48	374.24
Tangible Book Value Per Share	12.45	12.45	12.02	11.62	10.99	6.40
Buildings	-	193.99	190.77	185.23	161.71	132.86
Machinery	-	295.54	248.21	213.79	180.89	134.32
Construction In Progress	-	22.33	2.91	2.97	12.06	2.15

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