Guangdong Sinoplast Advanced Material Co., Ltd. (SHE:301686)

SHE:301686 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	43.18	103.26	73.72	110.75	77.01
Trading Asset Securities	0.15	0.24	35.27	0.18	0.17
Cash & Short-Term Investments	43.33	103.49	109	110.92	77.18
Cash Growth	-68.00%	-5.05%	-1.74%	43.73%	-
Accounts Receivable	361.11	306.19	253.52	277.53	208.39
Other Receivables	0.05	0.42	0.02	0.02	-
Receivables	361.16	306.61	253.54	277.55	208.39
Inventory	141.77	66.22	73.84	70.34	44.35
Prepaid Expenses	0.01	-	0	0.01	-
Other Current Assets	50.05	33.82	11.1	8.36	3.05
Total Current Assets	596.33	510.14	447.47	467.18	332.97
Property, Plant & Equipment	289.32	257.52	180.61	60.48	61.02
Other Intangible Assets	36.21	36.46	37.05	37.33	6
Long-Term Deferred Tax Assets	12.4	11.28	10.32	6.83	6.03
Long-Term Deferred Charges	3.01	3.68	5.56	7.18	5.19
Other Long-Term Assets	67.85	37.32	13.54	0.21	0.42
Total Assets	1,005	856.41	694.54	579.19	411.63

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	187.12	124.37	130.93	120.74	76.72
Accrued Expenses	14.64	15.39	17.82	12.02	10.35
Short-Term Debt	-	-	-	37.99	63.84
Current Portion of Long-Term Debt	15	5.47	-	-	2.76
Current Portion of Leases	1.5	-	3.22	1.42	2.71
Current Income Taxes Payable	4.67	6.59	3.41	7.44	8.46
Current Unearned Revenue	0.36	0.41	0.17	0.14	0.07
Other Current Liabilities	29.27	22.41	16.2	35.52	18.35
Total Current Liabilities	252.57	174.66	171.75	215.27	183.26
Long-Term Debt	95.56	85.19	54.18	-	-
Long-Term Leases	0.17	0.43	3.38	2.56	0.28
Long-Term Unearned Revenue	4.85	5.59	3.53	3.75	3.98
Long-Term Deferred Tax Liabilities	0.22	0.5	1.12	0.8	0.53
Total Liabilities	353.38	266.36	233.95	222.37	188.04

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	37	37	37	37	35.05
Additional Paid-In Capital	224.18	222.84	219.64	216.82	164.72
Retained Earnings	390.01	329.37	202.51	102.99	23.58
Total Common Equity	651.19	589.21	459.15	356.82	223.35
Minority Interest	0.54	0.83	1.43	-	0.24
Shareholders' Equity	651.73	590.04	460.58	356.82	223.59
Total Liabilities & Equity	1,005	856.41	694.54	579.19	411.63

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	112.24	91.09	60.78	41.97	69.59
Net Cash (Debt)	-68.9	12.41	48.21	68.95	7.58
Net Cash Growth	-	-74.27%	-30.07%	809.41%	-
Net Cash Per Share	-1.86	0.34	1.30	1.97	0.22
Filing Date Shares Outstanding	37	37	37	37	35.09
Total Common Shares Outstanding	37	37	37	37	35.09
Working Capital	343.75	335.48	275.72	251.91	149.71
Book Value Per Share	17.60	15.93	12.41	9.64	6.36
Tangible Book Value	614.98	552.75	422.11	319.49	217.35
Tangible Book Value Per Share	16.62	14.94	11.41	8.64	6.19
Buildings	211.18	-	22.22	22.22	22.22
Machinery	73.92	-	63.49	53.82	46.47
Construction In Progress	47.17	-	118.38	3.96	7.34

Data Source: S&P Global Market Intelligence Last updated: Sep 1, 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:

Oct 2, 2026

Data Sources Report a data error