ValueHD Corporation (SHE:301318)

ValueHD 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	539.73	694.53	514.03	564.78	415.21	78.44
Short-Term Investments	-	97.15	208.92	-	-	-
Trading Asset Securities	618.55	592.85	656.36	760.29	804.06	287.96
Cash & Short-Term Investments	1,158	1,385	1,379	1,325	1,219	366.41
Cash Growth	-12.19%	0.38%	4.09%	8.68%	232.77%	102.76%
Accounts Receivable	138.42	159.49	162.15	120.32	175.93	119.06
Other Receivables	8.17	6.14	8.52	6.6	6.61	3.89
Receivables	146.59	165.64	170.67	126.93	182.53	122.95
Inventory	246.3	168.31	219.37	129.82	119.82	112
Prepaid Expenses	-	-	-	-	1.18	-
Other Current Assets	88.72	14.15	9.37	7.48	2.2	10.28
Total Current Assets	1,640	1,733	1,779	1,589	1,525	611.63
Property, Plant & Equipment	109.49	92.09	85.78	70.96	73.31	62.57
Long-Term Investments	15.05	15.05	16.76	8.16	3.21	2.93
Goodwill	16.14	16.14	16.14	1.07	1.07	1.07
Other Intangible Assets	19.72	20.09	19.94	1.34	1.52	1.47
Long-Term Deferred Tax Assets	5.06	4.77	4.84	2.99	2.7	1.39
Long-Term Deferred Charges	4.85	5.71	6.28	3.65	2.46	3.22
Other Long-Term Assets	217.92	205.54	157.18	215.24	243.58	2.41
Total Assets	2,028	2,093	2,087	1,894	1,853	686.7

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	77.62	70.32	81.37	55.08	60.18	52.21
Accrued Expenses	13.35	33.74	43.85	27.94	36.01	28.91
Short-Term Debt	-	-	4	-	-	-
Current Portion of Leases	-	9.48	10.26	15.08	12.77	9.17
Current Income Taxes Payable	2.69	2.23	0.52	0.03	0	-
Current Unearned Revenue	26.51	21.75	28.75	9.29	7.55	7.95
Other Current Liabilities	16.18	16.15	21.28	2.5	9.31	5.16
Total Current Liabilities	143.54	153.67	190.03	109.92	125.82	103.4
Long-Term Leases	29.21	31.47	40.89	26.38	36.86	38.41
Long-Term Unearned Revenue	1.78	2.37	-	-	-	0.18
Long-Term Deferred Tax Liabilities	1.36	1.39	1.56	0	0	-
Total Liabilities	175.89	188.9	232.48	136.31	162.69	141.99

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	135.3	135.3	135.13	104.12	69.41	52.05
Additional Paid-In Capital	1,048	1,045	1,036	1,073	1,103	68.52
Retained Earnings	679.38	719.61	684.79	577.78	516.43	423.49
Treasury Stock	-23.27	-8.31	-16.31	-	-	-
Comprehensive Income & Other	-8.16	-7.92	-6.49	2.57	0.92	0.65
Total Common Equity	1,831	1,884	1,833	1,758	1,690	544.71
Minority Interest	20.78	20.81	20.82	-	-	-
Shareholders' Equity	1,852	1,905	1,854	1,758	1,690	544.71
Total Liabilities & Equity	2,028	2,093	2,087	1,894	1,853	686.7

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	36.4	40.95	55.15	41.46	49.64	47.58
Net Cash (Debt)	1,122	1,344	1,324	1,284	1,170	318.82
Net Cash Growth	-11.76%	1.47%	3.16%	9.74%	266.86%	76.42%
Net Cash Per Share	8.37	10.07	9.80	9.53	10.36	3.15
Filing Date Shares Outstanding	140.78	130.9	134.87	135.35	135.35	101.5
Total Common Shares Outstanding	140.78	130.9	134.87	135.35	135.35	101.5
Working Capital	1,496	1,579	1,589	1,479	1,399	508.22
Book Value Per Share	13.01	14.39	13.59	12.99	12.49	5.37
Tangible Book Value	1,796	1,847	1,797	1,755	1,688	542.17
Tangible Book Value Per Share	12.75	14.11	13.33	12.97	12.47	5.34
Machinery	-	78.09	71.68	54.85	41.88	27.1
Construction In Progress	-	21.44	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 4, 2026

Data Sources Report a data error