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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	316.05	161.86	160.03	381.91	217.23	74.72
Trading Asset Securities	175.37	470.34	427.28	308.34	451.21	-
Cash & Short-Term Investments	491.42	632.2	587.32	690.25	668.44	74.72
Cash Growth	-20.84%	7.64%	-14.91%	3.26%	794.61%	53.34%
Accounts Receivable	927.88	727.49	548.95	426.72	373.22	379.56
Other Receivables	7.25	0.44	0.17	0.14	0.25	3.33
Receivables	935.14	727.95	550.56	426.86	373.47	382.88
Inventory	247.15	97.62	108.12	72.21	74.98	83.96
Prepaid Expenses	-	0.04	0.01	0.43	-	3.51
Other Current Assets	82.02	12.27	12.91	13.15	12.91	9.32
Total Current Assets	1,756	1,470	1,259	1,203	1,130	554.39
Property, Plant & Equipment	77.39	62.02	57.65	48.42	52.61	61.79
Long-Term Investments	3.16	3.79	2.54	-	-	-
Goodwill	0.94	0.94	0.26	0.26	0.26	0.26
Other Intangible Assets	18.75	19.08	19.7	6.1	6.14	5.51
Long-Term Deferred Tax Assets	9.42	6.96	6.77	4.86	5.1	4.9
Long-Term Deferred Charges	22.35	21.61	19.97	2.22	1.97	2.46
Other Long-Term Assets	46.81	28.05	18.6	19.53	17	12.33
Total Assets	1,935	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	436.27	309.92	156.36	70.4	75.1	118.64
Accrued Expenses	13.01	27.8	21.41	18.08	14.55	13.77
Short-Term Debt	151.39	7.7	7.81	-	-	89.51
Current Portion of Leases	-	1.32	1.19	0.5	1.04	0.92
Current Income Taxes Payable	12.69	4.29	2.84	4.04	1.18	2.5
Current Unearned Revenue	2.14	2.64	1.28	1.72	3.43	2.61
Other Current Liabilities	76.33	72.46	46.26	51.07	41.21	42.97
Total Current Liabilities	693.09	426.13	237.16	145.81	136.51	270.92
Long-Term Leases	0.76	1.18	1.25	0.49	0.5	1.4
Long-Term Unearned Revenue	0.36	0.61	1.44	2.31	2.19	4.05
Long-Term Deferred Tax Liabilities	0.34	0.97	0.67	0.23	0.48	-
Total Liabilities	694.54	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	182.48	124.39	85.03	58.64	58.64	43.98
Additional Paid-In Capital	612.18	637.08	648.75	672.95	672.95	63.31
Retained Earnings	439.84	416.16	405.39	398.13	337.02	254.26
Comprehensive Income & Other	4.68	4.79	4.71	5.74	4.6	3.73
Total Common Equity	1,239	1,182	1,144	1,135	1,073	365.28
Minority Interest	0.84	1.22	-	-	-	-
Shareholders' Equity	1,240	1,184	1,144	1,135	1,073	365.28
Total Liabilities & Equity	1,935	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	153.4	10.2	10.25	0.99	1.54	91.83
Net Cash (Debt)	338.02	622	577.06	689.26	666.9	-17.11
Net Cash Growth	-44.92%	7.79%	-16.28%	3.35%	-	-
Net Cash Per Share	1.87	3.47	3.23	3.85	4.60	-0.13
Filing Date Shares Outstanding	182.55	180.36	178.76	178.76	178.76	134.07
Total Common Shares Outstanding	182.55	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	6.79	6.56	6.40	6.35	6.00	2.72
Tangible Book Value	1,219	1,162	1,124	1,129	1,067	359.5
Tangible Book Value Per Share	6.68	6.44	6.29	6.32	5.97	2.68
Buildings	-	78.23	78.23	69.65	69.65	76.19
Machinery	-	51.35	44.5	42.53	41.69	39.69
Construction In Progress	-	1.34	0.59	0.14	-	-

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 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:

Oct 28, 2026

Data Sources Report a data error