Shenzhen Zesum Technology Co., Ltd. (SHE:301486)

Shenzhen Zesum Technology 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	310.5	362.82	721.68	193	224.36	269.01
Short-Term Investments	-	839.24	374.4	-	-	-
Trading Asset Securities	990.6	209.29	579.66	-	6.95	-
Cash & Short-Term Investments	1,301	1,411	1,676	193	231.31	269.01
Cash Growth	93.73%	-15.78%	768.27%	-16.56%	-14.02%	222.96%
Accounts Receivable	312.1	393.75	239.92	254.08	279.87	175.2
Other Receivables	15.47	15.97	2.29	7.6	9.1	9.23
Receivables	327.57	409.72	242.21	261.68	288.97	184.43
Inventory	228.48	217.95	108.03	86.65	80.8	43.5
Prepaid Expenses	-	3.99	0.2	0.16	0.2	2.31
Other Current Assets	129.81	28.79	12.69	11.37	5.61	1.97
Total Current Assets	1,987	2,072	2,039	552.87	606.89	501.22
Property, Plant & Equipment	641.73	690.95	576.1	519.03	137.63	85.3
Long-Term Investments	7.06	3	0.15	57.53	54.07	49.71
Goodwill	78.13	104.42	26.29	-	-	-
Other Intangible Assets	38.84	43.7	35.64	29.54	30.28	31.06
Long-Term Deferred Tax Assets	15.83	13.56	4.92	8.37	4.53	1.91
Long-Term Deferred Charges	22.94	13.13	3.67	0.29	3.39	4.78
Other Long-Term Assets	341.86	154.61	12.34	10.21	31.01	1.25
Total Assets	3,133	3,095	2,698	1,178	867.79	675.24
Accounts Payable	244.16	238.32	60.76	84.24	141.75	121.98
Accrued Expenses	26.97	36.25	15.66	10.86	10.85	7.49
Short-Term Debt	41.02	-	-	30	30	-
Current Portion of Long-Term Debt	-	-	-	10.5	-	-
Current Portion of Leases	7.22	10.99	4.81	2.61	6.64	-
Current Income Taxes Payable	8.36	3.62	1.8	4.22	4.05	2.23
Current Unearned Revenue	11.9	20.41	3.18	0.75	0.13	0.28
Other Current Liabilities	42.79	57.2	15.18	20.49	3.35	1.81
Total Current Liabilities	382.43	366.78	101.39	163.67	196.77	133.79
Long-Term Debt	-	-	-	227.59	-	-
Long-Term Leases	61.12	85.53	23.97	26.37	35.05	-
Long-Term Unearned Revenue	3.07	3.24	3.97	1.14	0.54	0.65
Long-Term Deferred Tax Liabilities	0.95	2.33	1.8	3.55	1.37	0.35
Other Long-Term Liabilities	0.96	1.53	0.29	0.27	-	-
Total Liabilities	448.53	459.41	131.42	422.6	233.73	134.78
Common Stock	128.68	128.68	128.68	96.51	96.51	96.51
Additional Paid-In Capital	1,982	1,968	1,963	304.42	303.33	302.28
Retained Earnings	552.4	440.15	424.07	351.06	233.84	141.99
Treasury Stock	-50	-50	-	-	-	-
Comprehensive Income & Other	0.44	-2.82	-0.25	0.11	0.39	-0.31
Total Common Equity	2,614	2,484	2,515	752.11	634.07	540.46
Minority Interest	71.13	151.43	51.24	3.14	-	-
Shareholders' Equity	2,685	2,636	2,567	755.25	634.07	540.46
Total Liabilities & Equity	3,133	3,095	2,698	1,178	867.79	675.24
Total Debt	109.37	96.52	28.77	297.07	71.7	-
Net Cash (Debt)	1,192	1,315	1,647	-104.07	159.62	269.01
Net Cash Growth	101.25%	-20.17%	-	-	-40.67%	404.76%
Net Cash Per Share	9.36	10.36	14.66	-1.07	1.65	3.16
Filing Date Shares Outstanding	127.93	127.41	128.21	96.51	96.68	96.51
Total Common Shares Outstanding	127.93	127.41	128.68	96.51	96.68	96.51
Working Capital	1,605	1,705	1,937	389.2	410.13	367.44
Book Value Per Share	20.43	19.50	19.55	7.79	6.56	5.60
Tangible Book Value	2,497	2,336	2,453	722.57	603.79	509.4
Tangible Book Value Per Share	19.52	18.34	19.07	7.49	6.25	5.28
Buildings	-	432.54	352.1	352.1	23.81	23.81
Machinery	-	247.67	198.28	131.32	113.73	117.93
Construction In Progress	-	8.57	74.36	59.55	13.66	5.44

Source: S&P Global Market Intelligence. Standard template. Financial Sources.