Fujian Yuanxiang New Materials Co.,Ltd (SHE:301300)

SHE:301300 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	192.69	324.2	527.32	538.01	68.06	24.5
Short-Term Investments	-	-	-	-	0.76	-
Trading Asset Securities	40.17	-	50.89	50.11	-	-
Cash & Short-Term Investments	232.86	324.2	578.21	588.12	68.82	24.5
Cash Growth	-52.55%	-43.93%	-1.68%	754.53%	180.92%	41.00%
Accounts Receivable	304.29	276.85	239.3	194.32	228.56	201.96
Other Receivables	0.13	0.01	0.01	-	-	26.34
Receivables	304.42	276.86	239.31	194.32	228.56	228.3
Inventory	28.33	28.75	34.95	37.93	34.92	17.48
Prepaid Expenses	-	-	-	-	-	0.97
Other Current Assets	135.91	61.39	8.99	8.9	4.67	1.67
Total Current Assets	701.52	691.2	861.46	829.26	336.98	272.92
Property, Plant & Equipment	142.76	148.03	115.2	111.14	91.3	98.23
Long-Term Investments	10.91	9.97	9.61	-	-	-
Other Intangible Assets	23.42	24.61	21.08	21.09	13.6	13.96
Long-Term Deferred Tax Assets	4.69	4.97	4.4	2.26	2.92	2.47
Long-Term Deferred Charges	3.45	4.2	3.75	3.11	3.02	0.94
Other Long-Term Assets	83.75	78.63	-	0.07	7.99	2.11
Total Assets	970.51	961.61	1,015	966.92	455.81	390.63
Accounts Payable	118.2	126.11	135.35	105.91	112.72	98.15
Accrued Expenses	6	7.98	7.18	6.36	7.82	5.05
Short-Term Debt	10.01	20.01	20.02	20.02	39.05	39.06
Current Portion of Long-Term Debt	-	-	-	-	-	7.03
Current Portion of Leases	-	-	-	-	2.37	-
Current Income Taxes Payable	6.18	2.23	2.83	0.01	2.26	3.33
Current Unearned Revenue	1.31	0.44	0.47	0.47	0.62	-
Other Current Liabilities	1.56	0.23	0.18	0.24	0.25	1.19
Total Current Liabilities	143.28	157.01	166.02	133.01	165.1	153.81
Long-Term Debt	-	-	-	-	-	6
Long-Term Unearned Revenue	6.96	7.17	6.58	6.76	6.95	7.14
Other Long-Term Liabilities	-	-	-	-	-	2.36
Total Liabilities	150.24	164.18	172.6	139.78	172.05	169.31
Common Stock	64.89	64.54	64.15	64.15	48.1	48.1
Additional Paid-In Capital	545.34	537.77	524.41	517.41	17.68	17.68
Retained Earnings	255.01	240.09	254.33	245.59	217.98	155.54
Treasury Stock	-44.97	-44.97	-	-	-	-
Shareholders' Equity	820.27	797.43	842.89	827.14	283.76	221.32
Total Liabilities & Equity	970.51	961.61	1,015	966.92	455.81	390.63
Total Debt	10.01	20.01	20.02	20.02	41.42	52.09
Net Cash (Debt)	222.85	304.19	558.19	568.1	27.4	-27.59
Net Cash Growth	-52.66%	-45.51%	-1.74%	1973.02%	-	-
Net Cash Per Share	3.52	4.79	8.60	10.67	0.57	-0.57
Filing Date Shares Outstanding	62.97	62.62	64.15	64.15	48.1	48.1
Total Common Shares Outstanding	62.97	62.62	64.15	64.15	48.1	48.1
Working Capital	558.24	534.19	695.44	696.25	171.88	119.11
Book Value Per Share	13.03	12.73	13.14	12.89	5.90	4.60
Tangible Book Value	796.85	772.82	821.81	806.05	270.16	207.36
Tangible Book Value Per Share	12.66	12.34	12.81	12.57	5.62	4.31
Buildings	-	92.75	57.72	54.65	54.61	-
Machinery	-	141.84	136.11	103.27	101.18	-
Construction In Progress	-	12.83	6.87	28	2.02	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.