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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	660.3	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	660.45	103.49	109	110.92	77.18
Cash Growth	-	-5.05%	-1.74%	43.73%	-
Accounts Receivable	424.82	306.19	253.52	277.53	208.39
Other Receivables	0.6	0.42	0.02	0.02	-
Receivables	425.42	306.61	253.54	277.55	208.39
Inventory	140.64	66.22	73.84	70.34	44.35
Prepaid Expenses	-	-	0	0.01	-
Other Current Assets	47.56	33.82	11.1	8.36	3.05
Total Current Assets	1,274	510.14	447.47	467.18	332.97
Property, Plant & Equipment	313.13	257.52	180.61	60.48	61.02
Other Intangible Assets	35.83	36.46	37.05	37.33	6
Long-Term Deferred Tax Assets	14.97	11.28	10.32	6.83	6.03
Long-Term Deferred Charges	3.17	3.68	5.56	7.18	5.19
Other Long-Term Assets	61.2	37.32	13.54	0.21	0.42
Total Assets	1,702	856.41	694.54	579.19	411.63

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	260.35	124.37	130.93	120.74	76.72
Accrued Expenses	11.27	15.39	17.82	12.02	10.35
Short-Term Debt	-	-	-	37.99	63.84
Current Portion of Long-Term Debt	16.4	5.47	-	-	2.76
Current Portion of Leases	-	-	3.22	1.42	2.71
Current Income Taxes Payable	5.8	6.59	3.41	7.44	8.46
Current Unearned Revenue	0.09	0.41	0.17	0.14	0.07
Other Current Liabilities	30.56	22.41	16.2	35.52	18.35
Total Current Liabilities	324.48	174.66	171.75	215.27	183.26
Long-Term Debt	95.56	85.19	54.18	-	-
Long-Term Leases	1.55	0.43	3.38	2.56	0.28
Long-Term Unearned Revenue	4.49	5.59	3.53	3.75	3.98
Long-Term Deferred Tax Liabilities	0.86	0.5	1.12	0.8	0.53
Total Liabilities	426.94	266.36	233.95	222.37	188.04

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	49.33	37	37	37	35.05
Additional Paid-In Capital	807.61	222.84	219.64	216.82	164.72
Retained Earnings	418.06	329.37	202.51	102.99	23.58
Total Common Equity	1,275	589.21	459.15	356.82	223.35
Minority Interest	0.42	0.83	1.43	-	0.24
Shareholders' Equity	1,275	590.04	460.58	356.82	223.59
Total Liabilities & Equity	1,702	856.41	694.54	579.19	411.63

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	113.51	91.09	60.78	41.97	69.59
Net Cash (Debt)	546.94	12.41	48.21	68.95	7.58
Net Cash Growth	-	-74.27%	-30.07%	809.41%	-
Net Cash Per Share	14.81	0.34	1.30	1.97	0.22
Filing Date Shares Outstanding	49.33	37	37	37	35.09
Total Common Shares Outstanding	49.33	37	37	37	35.09
Working Capital	949.59	335.48	275.72	251.91	149.71
Book Value Per Share	25.85	15.93	12.41	9.64	6.36
Tangible Book Value	1,239	552.75	422.11	319.49	217.35
Tangible Book Value Per Share	25.12	14.94	11.41	8.64	6.19
Buildings	-	-	22.22	22.22	22.22
Machinery	-	-	63.49	53.82	46.47
Construction In Progress	-	-	118.38	3.96	7.34

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