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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	624.5	694.53	514.03	564.78	415.21	78.44
Short-Term Investments	-	97.15	208.92	-	-	-
Trading Asset Securities	645.46	592.85	656.36	760.29	804.06	287.96
Cash & Short-Term Investments	1,270	1,385	1,379	1,325	1,219	366.41
Cash Growth	6.23%	0.38%	4.09%	8.68%	232.77%	102.76%
Accounts Receivable	154.67	159.49	162.15	120.32	175.93	119.06
Other Receivables	10.57	6.14	8.52	6.6	6.61	3.89
Receivables	165.24	165.64	170.67	126.93	182.53	122.95
Inventory	274.45	168.31	219.37	129.82	119.82	112
Prepaid Expenses	-	-	-	-	1.18	-
Other Current Assets	51.51	14.15	9.37	7.48	2.2	10.28
Total Current Assets	1,761	1,733	1,779	1,589	1,525	611.63
Property, Plant & Equipment	105.13	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	19.68	20.09	19.94	1.34	1.52	1.47
Long-Term Deferred Tax Assets	5.19	4.77	4.84	2.99	2.7	1.39
Long-Term Deferred Charges	4.66	5.71	6.28	3.65	2.46	3.22
Other Long-Term Assets	197.5	205.54	157.18	215.24	243.58	2.41
Total Assets	2,125	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	103.8	70.32	81.37	55.08	60.18	52.21
Accrued Expenses	12.56	33.74	43.85	27.94	36.01	28.91
Short-Term Debt	50	-	4	-	-	-
Current Portion of Leases	-	9.48	10.26	15.08	12.77	9.17
Current Income Taxes Payable	2.7	2.23	0.52	0.03	0	-
Current Unearned Revenue	36.68	21.75	28.75	9.29	7.55	7.95
Other Current Liabilities	28.42	16.15	21.28	2.5	9.31	5.16
Total Current Liabilities	234.15	153.67	190.03	109.92	125.82	103.4
Long-Term Leases	28.22	31.47	40.89	26.38	36.86	38.41
Long-Term Unearned Revenue	1.48	2.37	-	-	-	0.18
Long-Term Deferred Tax Liabilities	1.29	1.39	1.56	0	0	-
Total Liabilities	265.14	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	Sep 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	1,050	1,045	1,036	1,073	1,103	68.52
Retained Earnings	699.36	719.61	684.79	577.78	516.43	423.49
Treasury Stock	-38.98	-8.31	-16.31	-	-	-
Comprehensive Income & Other	-8.53	-7.92	-6.49	2.57	0.92	0.65
Total Common Equity	1,837	1,884	1,833	1,758	1,690	544.71
Minority Interest	22.44	20.81	20.82	-	-	-
Shareholders' Equity	1,859	1,905	1,854	1,758	1,690	544.71
Total Liabilities & Equity	2,125	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	78.22	40.95	55.15	41.46	49.64	47.58
Net Cash (Debt)	1,192	1,344	1,324	1,284	1,170	318.82
Net Cash Growth	3.87%	1.47%	3.16%	9.74%	266.86%	76.42%
Net Cash Per Share	8.93	10.07	9.80	9.53	10.36	3.15
Filing Date Shares Outstanding	131.73	130.9	134.87	135.35	135.35	101.5
Total Common Shares Outstanding	131.73	130.9	134.87	135.35	135.35	101.5
Working Capital	1,527	1,579	1,589	1,479	1,399	508.22
Book Value Per Share	13.94	14.39	13.59	12.99	12.49	5.37
Tangible Book Value	1,801	1,847	1,797	1,755	1,688	542.17
Tangible Book Value Per Share	13.67	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: Oct 28, 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:

Nov 4, 2026

Data Sources Report a data error