Shenzhen Vital New Material Co., Ltd. (SHE:301319)

SHE:301319 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	374.3	161.86	160.03	381.91	217.23	74.72
Trading Asset Securities	175.88	470.34	427.28	308.34	451.21	-
Cash & Short-Term Investments	550.18	632.2	587.32	690.25	668.44	74.72
Cash Growth	-0.14%	7.64%	-14.91%	3.26%	794.61%	53.34%
Accounts Receivable	838.25	727.49	548.95	426.72	373.22	379.56
Other Receivables	0.35	0.44	0.17	0.14	0.25	3.33
Receivables	838.67	727.95	550.56	426.86	373.47	382.88
Inventory	269.89	97.62	108.12	72.21	74.98	83.96
Prepaid Expenses	0	0.04	0.01	0.43	-	3.51
Other Current Assets	90.76	12.27	12.91	13.15	12.91	9.32
Total Current Assets	1,750	1,470	1,259	1,203	1,130	554.39
Property, Plant & Equipment	71.43	62.02	57.65	48.42	52.61	61.79
Long-Term Investments	3.85	3.79	2.54	-	-	-
Goodwill	0.94	0.94	0.26	0.26	0.26	0.26
Other Intangible Assets	18.7	19.08	19.7	6.1	6.14	5.51
Long-Term Deferred Tax Assets	8.53	6.96	6.77	4.86	5.1	4.9
Long-Term Deferred Charges	20.88	21.61	19.97	2.22	1.97	2.46
Other Long-Term Assets	18.14	28.05	18.6	19.53	17	12.33
Total Assets	1,892	1,613	1,384	1,284	1,213	641.64

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	362.71	309.92	156.36	70.4	75.1	118.64
Accrued Expenses	48.02	27.8	21.41	18.08	14.55	13.77
Short-Term Debt	166.48	7.7	7.81	-	-	89.51
Current Portion of Leases	1.2	1.32	1.19	0.5	1.04	0.92
Current Income Taxes Payable	4.31	4.29	2.84	4.04	1.18	2.5
Current Unearned Revenue	16.49	2.64	1.28	1.72	3.43	2.61
Other Current Liabilities	87.66	72.46	46.26	51.07	41.21	42.97
Total Current Liabilities	686.87	426.13	237.16	145.81	136.51	270.92
Long-Term Leases	0.57	1.18	1.25	0.49	0.5	1.4
Long-Term Unearned Revenue	0.42	0.61	1.44	2.31	2.19	4.05
Long-Term Deferred Tax Liabilities	0.42	0.97	0.67	0.23	0.48	-
Total Liabilities	688.29	428.89	240.52	148.84	139.67	276.36

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	182.41	124.39	85.03	58.64	58.64	43.98
Additional Paid-In Capital	611.16	637.08	648.75	672.95	672.95	63.31
Retained Earnings	405.98	416.16	405.39	398.13	337.02	254.26
Comprehensive Income & Other	3.25	4.79	4.71	5.74	4.6	3.73
Total Common Equity	1,203	1,182	1,144	1,135	1,073	365.28
Minority Interest	0.89	1.22	-	-	-	-
Shareholders' Equity	1,204	1,184	1,144	1,135	1,073	365.28
Total Liabilities & Equity	1,892	1,613	1,384	1,284	1,213	641.64

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	168.24	10.2	10.25	0.99	1.54	91.83
Net Cash (Debt)	381.93	622	577.06	689.26	666.9	-17.11
Net Cash Growth	-27.35%	7.79%	-16.28%	3.35%	-	-
Net Cash Per Share	2.12	3.47	3.23	3.85	4.60	-0.13
Filing Date Shares Outstanding	182.41	180.36	178.76	178.76	178.76	134.07
Total Common Shares Outstanding	182.41	180.36	178.76	178.76	178.76	134.07
Working Capital	1,063	1,044	1,022	1,057	993.29	283.47
Book Value Per Share	6.59	6.56	6.40	6.35	6.00	2.72
Tangible Book Value	1,183	1,162	1,124	1,129	1,067	359.5
Tangible Book Value Per Share	6.49	6.44	6.29	6.32	5.97	2.68
Buildings	89.06	78.23	78.23	69.65	69.65	76.19
Machinery	48.58	51.35	44.5	42.53	41.69	39.69
Construction In Progress	2.15	1.34	0.59	0.14	-	-

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:

Aug 22, 2026

Data Sources Report a data error