Liaoning Xinde New Material Technology Co., Ltd. (SHE:301349)

SHE:301349 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	195.82	162.3	261.57	45.01	19.75	14.13
Trading Asset Securities	1,408	1,389	1,419	2,014	-	-
Cash & Short-Term Investments	1,604	1,551	1,681	2,059	19.75	14.13
Cash Growth	-4.97%	-7.70%	-18.36%	10324.41%	39.74%	70.90%
Accounts Receivable	435.28	280.69	224.8	241.81	160.93	161.09
Other Receivables	1.23	20	24.38	16.13	17.95	8.87
Receivables	436.52	300.69	279.19	257.94	178.88	169.96
Inventory	269.99	213.12	267.39	206.1	72.97	20.02
Other Current Assets	89.77	33.4	14.03	40.4	13.02	1.51
Total Current Assets	2,400	2,099	2,242	2,563	284.62	205.62
Property, Plant & Equipment	541.87	567.35	587.38	383.41	279.86	141.15
Long-Term Investments	36.11	35.63	-	-	-	-
Goodwill	185.5	185.5	185.5	-	-	-
Other Intangible Assets	119.13	111.34	115.22	70.89	73.37	75.89
Long-Term Deferred Tax Assets	25.01	24.05	13.99	3.98	1.08	1.14
Long-Term Deferred Charges	4.4	2.03	1.13	-	4.67	-
Other Long-Term Assets	5.67	2.23	11.11	10.06	16.23	0.06
Total Assets	3,317	3,027	3,156	3,032	659.85	423.86
Accounts Payable	33.89	26.97	45.62	47.78	27.35	10.45
Accrued Expenses	3.74	13.83	9.39	21.47	9.25	6.23
Short-Term Debt	257.89	4	117.09	85.5	15	-
Current Portion of Long-Term Debt	55.27	50.13	7.06	-	29.54	-
Current Portion of Leases	-	0.51	0.79	-	-	-
Current Income Taxes Payable	8.13	4.89	0.69	10.33	4.61	5.05
Current Unearned Revenue	2.63	7.6	4.1	0.45	3.34	0.11
Other Current Liabilities	79.93	65.16	73.21	31.68	27.2	8.86
Total Current Liabilities	441.5	173.09	257.94	197.21	116.31	30.7
Long-Term Debt	88	118	93	-	31	20.54
Long-Term Leases	0.13	0.2	0.51	-	-	-
Long-Term Unearned Revenue	33.42	35.08	29.37	30.66	25.27	23.02
Long-Term Deferred Tax Liabilities	2.42	3.09	3.38	1.77	-	-
Total Liabilities	565.46	329.47	384.2	229.64	172.57	74.27
Common Stock	102	102	102	68	51	51
Additional Paid-In Capital	2,352	2,342	2,339	2,373	224.54	224.54
Retained Earnings	301.39	270.67	334.02	360.72	211.73	74.05
Treasury Stock	-35.21	-35.21	-10.88	-	-	-
Comprehensive Income & Other	7.03	6.51	3.07	-	-	-
Total Common Equity	2,727	2,686	2,768	2,802	487.27	349.59
Minority Interest	25.24	11.55	4.13	-	-	-
Shareholders' Equity	2,752	2,697	2,772	2,802	487.27	349.59
Total Liabilities & Equity	3,317	3,027	3,156	3,032	659.85	423.86
Total Debt	401.29	172.85	218.44	85.5	75.54	20.54
Net Cash (Debt)	1,202	1,379	1,463	1,973	-55.79	-6.41
Net Cash Growth	-11.91%	-5.74%	-25.89%	-	-	-
Net Cash Per Share	11.91	13.63	14.34	23.81	-0.73	-0.08
Filing Date Shares Outstanding	100.94	100.94	102	102	76.5	76.5
Total Common Shares Outstanding	100.94	100.94	102	102	76.5	76.5
Working Capital	1,958	1,926	1,984	2,366	168.32	174.91
Book Value Per Share	27.01	26.61	27.13	27.47	6.37	4.57
Tangible Book Value	2,422	2,389	2,467	2,731	413.9	273.7
Tangible Book Value Per Share	24.00	23.67	24.18	26.78	5.41	3.58
Buildings	-	297.57	279.29	184.89	82.44	82.44
Machinery	-	382.39	367.67	161.57	59.41	54.53
Construction In Progress	-	26.77	25.86	70.46	159.37	15.19

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.