J.Pond Precision Technology Co., Ltd. (SHE:301326)
China · Delayed Price · Currency is CNY 93.53
-3.26 (-3.37%)
At close: Sep 30, 2026
SHE:301326 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 246.13 | 390.34 | 286.71 | 301.01 | 216.72 | 160.74 |
Short-Term Investments | 10 | 10.01 | 150.23 | 30.02 | - | - |
Trading Asset Securities | 246.9 | 220.46 | 251.21 | 261 | 379.44 | 2.3 |
Cash & Short-Term Investments | 503.03 | 620.81 | 688.15 | 592.03 | 596.16 | 163.03 |
Cash Growth | -11.72% | -9.79% | 16.24% | -0.69% | 265.67% | 22.59% |
Accounts Receivable | 438.79 | 476.94 | 300.07 | 215.9 | 371.08 | 324.76 |
Other Receivables | 18.22 | 17.02 | 12.46 | 8.79 | 9.08 | 5.58 |
Receivables | 457.01 | 493.96 | 312.53 | 224.69 | 380.17 | 330.35 |
Inventory | 180.35 | 176.78 | 77.55 | 79.12 | 101.01 | 87.44 |
Prepaid Expenses | - | - | - | 0 | 0.28 | 0.83 |
Other Current Assets | 33.41 | 45.18 | 22.83 | 23.95 | 21.38 | 20.28 |
Total Current Assets | 1,174 | 1,337 | 1,101 | 919.79 | 1,099 | 601.93 |
Property, Plant & Equipment | 748.02 | 694.97 | 371.74 | 309.43 | 274.74 | 232.63 |
Long-Term Investments | 54.22 | 46.51 | 72.87 | 269.22 | 274.72 | 14.32 |
Goodwill | 335.26 | 335.26 | 62.24 | 14.74 | - | - |
Other Intangible Assets | 91.43 | 93.14 | 33.87 | 34.79 | 10.94 | 10.15 |
Long-Term Deferred Tax Assets | 115.74 | 104.66 | 53 | 41.57 | 35.51 | 16.97 |
Long-Term Deferred Charges | 69.99 | 61.56 | 12.57 | 17.22 | 22.97 | 16.84 |
Other Long-Term Assets | 94.97 | 53.35 | 75.67 | 5.52 | 21.18 | 15.87 |
Total Assets | 2,683 | 2,726 | 1,783 | 1,612 | 1,739 | 908.72 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 254.83 | 330.74 | 182.75 | 128.56 | 136.03 | 233.6 |
Accrued Expenses | 57.8 | 65.17 | 29.52 | 23.75 | 31.52 | 29.75 |
Short-Term Debt | 470.59 | 401.82 | 180.47 | 62.42 | 78.49 | 74.26 |
Current Portion of Long-Term Debt | 49.23 | 62.21 | - | - | - | - |
Current Portion of Leases | 29.06 | 19.53 | 14.04 | 14.23 | 14.15 | 13.37 |
Current Income Taxes Payable | 1.19 | 1.85 | 3.47 | 0 | 4.81 | 2.39 |
Current Unearned Revenue | 0.15 | 0.27 | 0.53 | 2.81 | 2.75 | - |
Other Current Liabilities | 13.63 | 11.68 | 8.44 | 2.5 | 7.25 | 2.67 |
Total Current Liabilities | 876.48 | 893.26 | 419.21 | 234.26 | 274.99 | 356.04 |
Long-Term Debt | 280.03 | 281.17 | 10 | - | - | - |
Long-Term Leases | 59.52 | 49.62 | 18.94 | 25.41 | 37.89 | 45.11 |
Long-Term Unearned Revenue | 11.88 | 12.56 | 9.96 | 9.81 | 7.14 | 7.37 |
Long-Term Deferred Tax Liabilities | 40.71 | 38.43 | 6.42 | 7.38 | 10.03 | 0.34 |
Other Long-Term Liabilities | 7.03 | 7 | - | - | - | - |
Total Liabilities | 1,276 | 1,282 | 464.53 | 276.87 | 330.04 | 408.86 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 72.71 | 72.71 | 72.19 | 72.19 | 72.19 | 54.09 |
Additional Paid-In Capital | 1,112 | 1,104 | 1,080 | 1,073 | 1,073 | 256.88 |
Retained Earnings | 49.22 | 96.04 | 142.72 | 176.43 | 261.11 | 175.27 |
Treasury Stock | -22.1 | -22.1 | -13.6 | - | - | - |
Comprehensive Income & Other | -5.9 | -5.26 | -4.13 | -0.25 | -0.22 | -0.28 |
Total Common Equity | 1,206 | 1,245 | 1,277 | 1,321 | 1,406 | 485.97 |
Minority Interest | 202.08 | 198.95 | 41 | 13.92 | 2.82 | 13.89 |
Shareholders' Equity | 1,408 | 1,444 | 1,318 | 1,335 | 1,409 | 499.86 |
Total Liabilities & Equity | 2,683 | 2,726 | 1,783 | 1,612 | 1,739 | 908.72 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 888.43 | 814.34 | 223.44 | 102.06 | 130.53 | 132.74 |
Net Cash (Debt) | -385.4 | -193.54 | 464.7 | 489.97 | 465.63 | 30.29 |
Net Cash Growth | - | - | -5.16% | 5.23% | 1437.05% | -64.09% |
Net Cash Per Share | -5.27 | -2.65 | 6.48 | 6.76 | 7.92 | 0.56 |
Filing Date Shares Outstanding | 72.14 | 72.14 | 71.8 | 72.19 | 72.19 | 54.09 |
Total Common Shares Outstanding | 72.14 | 72.14 | 71.8 | 72.19 | 72.19 | 54.09 |
Working Capital | 297.32 | 443.46 | 681.85 | 685.53 | 824.01 | 245.89 |
Book Value Per Share | 16.71 | 17.26 | 17.79 | 18.30 | 19.48 | 8.98 |
Tangible Book Value | 779.01 | 816.8 | 1,181 | 1,272 | 1,395 | 475.82 |
Tangible Book Value Per Share | 10.80 | 11.32 | 16.45 | 17.62 | 19.33 | 8.80 |
Buildings | 73.1 | 73.1 | 73.38 | 73.38 | 73.38 | 0.49 |
Machinery | 661.13 | 631 | 293.62 | 223.22 | 200.27 | 139.06 |
Construction In Progress | 168.91 | 136.07 | 91.26 | 52.9 | - | 68.46 |