Shenzhen Intelligent Precision Instrument Co., Ltd. (SHE:301512)

SHE:301512 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	Dec 31, 2021
Cash & Equivalents	267.34	452.01	255.39	493.29	148	65.2
Trading Asset Securities	188.52	-	102.03	166.48	-	10.1
Cash & Short-Term Investments	455.86	452.01	357.42	659.77	148	75.3
Cash Growth	-4.34%	26.47%	-45.83%	345.78%	96.55%	25.77%
Accounts Receivable	273.4	371.54	443.69	366.1	352.14	213.27
Other Receivables	1.3	1.13	2.23	1.18	2.45	5.32
Receivables	274.69	372.67	445.92	367.28	354.58	218.59
Inventory	474.06	226.77	147.63	160.4	105.84	117.47
Other Current Assets	18	7.09	7.67	2.69	11.06	7.58
Total Current Assets	1,223	1,059	958.63	1,190	619.48	418.95
Property, Plant & Equipment	229.8	287.92	292.7	154.91	91.71	96.5
Other Intangible Assets	8.63	10.9	16.24	15.05	15.52	10.91
Long-Term Deferred Tax Assets	37.34	16.62	13.02	8.68	6.98	5.14
Long-Term Deferred Charges	2.06	0.16	0.29	0.87	0.73	0.28
Other Long-Term Assets	80.22	30.59	8.85	5.63	12.46	3.23
Total Assets	1,581	1,405	1,290	1,375	746.88	535.01

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	Dec 31, 2021
Accounts Payable	212.48	167.08	107.73	211.54	110.24	30.59
Accrued Expenses	20.19	33.09	22.59	32.74	39.01	28.92
Short-Term Debt	49.66	50.03	44.47	-	20.02	-
Current Portion of Long-Term Debt	0.91	-	-	-	-	-
Current Portion of Leases	-	-	0.48	1.09	1.65	2.36
Current Income Taxes Payable	8.38	0.24	0.7	2.89	8.41	9.07
Current Unearned Revenue	248.13	59	39.74	60.07	48.18	46.69
Other Current Liabilities	10.67	5.7	4.11	1.54	1.09	1.52
Total Current Liabilities	550.43	315.14	219.81	309.88	228.6	119.15
Long-Term Leases	1.54	-	-	0.43	-	1.65
Long-Term Unearned Revenue	9.76	9.76	8.56	6.46	2.26	-
Long-Term Deferred Tax Liabilities	0.02	-	-	-	-	0.01
Other Long-Term Liabilities	-	-	-	3.43	2.71	2.24
Total Liabilities	561.75	324.9	228.37	320.21	233.57	123.06

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	Dec 31, 2021
Common Stock	74.67	53.33	53.33	53.33	40	40
Additional Paid-In Capital	627.36	645.76	641.96	640.61	193.32	181
Retained Earnings	316.38	380.8	365.94	360.44	279.48	190.42
Comprehensive Income & Other	0.36	-0.02	-	-	-	-
Total Common Equity	1,019	1,080	1,061	1,054	512.8	411.42
Minority Interest	0.14	-0.05	0.13	0.7	0.51	0.53
Shareholders' Equity	1,019	1,080	1,061	1,055	513.31	411.95
Total Liabilities & Equity	1,581	1,405	1,290	1,375	746.88	535.01

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	Dec 31, 2021
Total Debt	52.11	50.03	44.95	1.53	21.67	4.02
Net Cash (Debt)	403.75	401.98	312.46	658.24	126.33	71.28
Net Cash Growth	-5.34%	28.65%	-52.53%	421.03%	77.23%	100.01%
Net Cash Per Share	5.40	5.35	4.17	10.34	2.26	1.27
Filing Date Shares Outstanding	74.71	74.67	74.67	74.67	56	56
Total Common Shares Outstanding	74.71	74.67	74.67	74.67	56	56
Working Capital	672.18	743.41	738.82	880.26	390.88	299.8
Book Value Per Share	13.64	14.46	14.21	14.12	9.16	7.35
Tangible Book Value	1,010	1,069	1,045	1,039	497.28	400.51
Tangible Book Value Per Share	13.52	14.32	14.00	13.92	8.88	7.15
Buildings	-	279.66	105.85	91.15	91.15	91.15
Machinery	-	55.32	42.62	39.51	35.67	32.28
Construction In Progress	-	0.05	199.84	67.56	2.27	0.48

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 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:

Nov 2, 2026

Data Sources Report a data error