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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Cash & Equivalents	222.95	452.01	255.39	493.29	148	65.2
Trading Asset Securities	168.51	-	102.03	166.48	-	10.1
Cash & Short-Term Investments	391.46	452.01	357.42	659.77	148	75.3
Cash Growth	-22.98%	26.47%	-45.83%	345.78%	96.55%	25.77%
Accounts Receivable	295.54	371.54	443.69	366.1	352.14	213.27
Other Receivables	1.63	0.82	2	1.18	2.45	5.32
Receivables	297.17	372.36	445.68	367.28	354.58	218.59
Inventory	429.95	226.77	147.63	160.4	105.84	117.47
Other Current Assets	18.72	7.4	7.9	2.69	11.06	7.58
Total Current Assets	1,137	1,059	958.63	1,190	619.48	418.95
Property, Plant & Equipment	259.75	287.92	292.7	154.91	91.71	96.5
Other Intangible Assets	9.58	10.9	16.24	15.05	15.52	10.91
Long-Term Deferred Tax Assets	34.39	16.62	13.02	8.68	6.98	5.14
Long-Term Deferred Charges	1.4	0.16	0.29	0.87	0.73	0.28
Other Long-Term Assets	52.24	30.59	8.85	5.63	12.46	3.23
Total Assets	1,495	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Accounts Payable	218.48	167.08	107.73	211.54	110.24	30.59
Accrued Expenses	20.35	33.09	22.59	32.74	39.01	28.92
Short-Term Debt	20.16	50.03	44.47	-	20.02	-
Current Portion of Leases	-	-	0.48	1.09	1.65	2.36
Current Income Taxes Payable	3.3	0.24	0.7	2.89	8.41	9.07
Current Unearned Revenue	182.67	59	39.74	60.07	48.18	46.69
Other Current Liabilities	30.8	5.7	4.11	1.54	1.09	1.52
Total Current Liabilities	475.76	315.14	219.81	309.88	228.6	119.15
Long-Term Leases	-	-	-	0.43	-	1.65
Long-Term Unearned Revenue	9.76	9.76	8.56	6.46	2.26	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.01
Other Long-Term Liabilities	-	-	-	3.43	2.71	2.24
Total Liabilities	485.52	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Common Stock	53.33	53.33	53.33	53.33	40	40
Additional Paid-In Capital	647.67	645.76	641.96	640.61	193.32	181
Retained Earnings	308.12	380.8	365.94	360.44	279.48	190.42
Comprehensive Income & Other	-0.02	-0.02	-	-	-	-
Total Common Equity	1,009	1,080	1,061	1,054	512.8	411.42
Minority Interest	0.04	-0.05	0.13	0.7	0.51	0.53
Shareholders' Equity	1,009	1,080	1,061	1,055	513.31	411.95
Total Liabilities & Equity	1,495	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Total Debt	20.16	50.03	44.95	1.53	21.67	4.02
Net Cash (Debt)	371.3	401.98	312.46	658.24	126.33	71.28
Net Cash Growth	-18.98%	28.65%	-52.53%	421.03%	77.23%	100.01%
Net Cash Per Share	4.95	5.35	4.17	10.34	2.26	1.27
Filing Date Shares Outstanding	73.92	74.67	74.67	74.67	56	56
Total Common Shares Outstanding	73.92	74.67	74.67	74.67	56	56
Working Capital	661.54	743.41	738.82	880.26	390.88	299.8
Book Value Per Share	13.65	14.46	14.21	14.12	9.16	7.35
Tangible Book Value	999.52	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: Aug 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:

Sep 15, 2026

Data Sources Report a data error