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GUANGSHEN RAIL (00525)

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  • 2.140
  • -0.020-0.93%
Market Closed Jan 16 16:05 CST
15.16BMarket Cap10.59P/E (TTM)

GUANGSHEN RAIL (00525) Balance Sheet

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YOY yoy
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(Q9)Sep 30, 2025
(Q6)Jun 30, 2025
(Q1)Mar 31, 2025
(FY)Dec 31, 2024
(Q9)Sep 30, 2024
(Q6)Jun 30, 2024
(Q1)Mar 31, 2024
(FY)Dec 31, 2023
(Q9)Sep 30, 2023
(Q6)Jun 30, 2023
Assets
Current assets
Inventory
43.80%459.44M
37.50%390.15M
-0.33%346.97M
13.39%328.3M
8.97%319.51M
13.74%283.76M
52.23%348.13M
10.24%289.53M
12.20%293.2M
-10.08%249.48M
Accounts receivable
-2.87%6.65B
-3.11%6.57B
1.04%6.34B
-4.80%5.94B
13.17%6.85B
27.33%6.78B
17.88%6.27B
34.00%6.24B
10.91%6.05B
6.62%5.32B
Notes receivable
----
----
--15.61M
--192.75M
----
----
----
----
----
----
Advance deposits and other receivables
167.77%83.23M
55.00%67.5M
1.56%24.79M
64.19%37.26M
-15.49%31.08M
-89.26%43.55M
87.71%24.41M
-96.08%22.69M
93.77%36.78M
-0.60%405.47M
Cash and equivalents
22.78%2.86B
14.26%2.93B
-8.71%2.34B
30.52%1.93B
63.05%2.33B
48.65%2.56B
46.45%2.56B
14.07%1.48B
48.64%1.43B
59.80%1.72B
Other current assets
95.45%146.94M
82.89%131.72M
61.20%134.36M
53.88%199.01M
44.94%75.18M
--72.02M
18.58%83.35M
--129.33M
-22.70%51.87M
----
Special items of current assets
----
----
3,176.92%63.9M
3,176.92%63.9M
--1.95M
--61.95M
--1.95M
--1.95M
----
----
Total current assets
8.27%10.91B
2.61%10.43B
0.21%9.71B
9.73%9.65B
22.90%10.07B
32.01%10.17B
25.57%9.69B
26.24%8.8B
14.63%8.2B
13.99%7.7B
Non-current assets
Fixed assets
-1.51%21.19B
-3.03%21.34B
-4.70%21.36B
-3.54%21.98B
-5.75%21.51B
-5.12%22.01B
-2.71%22.41B
-2.75%22.79B
-0.18%22.83B
0.04%23.2B
Construction in progress
-41.33%509.44M
-10.73%575.89M
21.46%675.63M
-26.03%415.12M
17.76%868.23M
-3.79%645.1M
-49.96%556.28M
-49.56%561.18M
-62.67%737.32M
-62.12%670.53M
Advance payment
----
----
----
----
----
----
----
----
----
135.17%129.95M
Long-term receivables
----
----
----
----
-85.40%2.84M
83.55%7.54M
47.91%12.17M
36.89%16.74M
98.97%19.45M
-72.95%4.11M
Associated company interest
----
----
----
----
----
----
----
----
----
18.82%297.27M
Fixed time deposit-non-current assets
----
----
----
----
----
----
----
----
----
-72.73%60M
long-term investment
8.83%346.97M
9.20%339.79M
9.56%332.58M
9.36%326.7M
6.71%318.8M
--311.16M
8.08%303.56M
--298.74M
12.11%298.75M
----
Intangible assets
-3.32%1.6B
-3.29%1.61B
-3.27%1.62B
-3.24%1.64B
-3.10%1.65B
--1.66B
-2.16%1.68B
--1.69B
-2.12%1.7B
----
Goodwill
0.00%281.25M
0.00%281.25M
0.00%281.25M
0.00%281.25M
0.00%281.25M
-0.00%281.25M
0.00%281.25M
-0.00%281.25M
0.00%281.25M
0.00%281.26M
Deferred tax assets
-14.02%353.08M
-34.43%341.85M
-49.35%339.43M
-47.31%465.72M
-53.90%410.65M
-48.80%521.38M
-40.39%670.15M
-31.17%883.84M
-9.15%890.85M
10.75%1.02B
Other illiquid assets
-25.65%39.26M
-46.42%66.89M
19.19%105.13M
-29.17%41.74M
-63.93%52.8M
--124.85M
37.70%88.21M
--58.93M
92.17%146.39M
----
Special items of non-current assets
-94.66%1.03M
-95.51%1.04M
-96.12%1.08M
-96.49%1.15M
-28.67%19.23M
-27.28%23.15M
-24.43%27.77M
-21.74%32.71M
-41.80%26.96M
-38.40%31.84M
Total non-current assets
-2.99%26.07B
-3.77%26.31B
-4.93%26.48B
-5.36%26.91B
-6.57%26.87B
-6.23%27.34B
-5.58%27.85B
-5.44%28.44B
-4.92%28.76B
-3.74%29.16B
Total assets
0.08%36.98B
-2.04%36.75B
-3.60%36.19B
-1.79%36.57B
-0.03%36.95B
1.76%37.51B
0.88%37.54B
0.52%37.23B
-1.18%36.96B
-0.51%36.86B
Liabilities
Current liabilities
Accounts payable
-7.84%2.33B
-14.16%2.16B
-13.21%2.12B
-46.05%2.65B
-46.13%2.53B
-7.43%2.51B
-46.42%2.44B
39.37%4.91B
-9.46%4.7B
-18.15%2.72B
Notes payable
----
----
----
----
----
--100M
-25.00%300M
--200M
-76.92%150M
----
Tax payable
166.27%258.22M
156.30%203.37M
83.26%131.22M
16.37%105.46M
8.80%96.98M
3,662.35%79.35M
-0.54%71.6M
3,306.87%90.62M
190.45%89.13M
77.82%2.11M
Dividend payable
----
----
----
----
----
----
----
----
----
0.02%13.75M
Other payables and accrued expenses
6.93%2.86B
6.31%3.38B
-4.68%2.86B
119.45%3.01B
104.54%2.67B
65.31%3.18B
105.00%3B
-40.89%1.37B
-13.34%1.31B
-5.79%1.92B
Advance payment
-48.57%3.72M
-66.44%4.07M
-62.89%5.07M
-55.32%5.13M
-93.57%7.23M
--12.14M
-87.25%13.65M
--11.49M
5,329.31%112.43M
----
Short-term borrowing
----
----
----
-57.14%300.18M
0.01%700.44M
--1.1B
57.13%1.1B
--700.39M
--700.36M
----
Bank loans and overdrafts
----
----
----
----
----
----
----
----
----
--711M
Financial lease liabilities-current liabilities
----
----
----
----
----
----
----
----
----
1.80%64.97M
Other current liabilities
49.79%12.78M
41.84%5.72M
28.91%6.01M
-54.39%8.92M
117.07%8.54M
-5.47%4.03M
302.61%4.66M
100.65%19.55M
50.04%3.93M
355.98%4.27M
Special items of current liabilities
247.56%267.36M
248.87%267.14M
-12.31%66.99M
-12.25%66.78M
1.52%76.93M
-96.75%76.57M
-11.04%76.39M
-96.29%76.11M
18.73%75.77M
-0.78%2.35B
Total current liabilities
-2.44%6.69B
-11.70%6.83B
-22.04%5.98B
-14.26%6.88B
-11.52%6.86B
-3.24%7.73B
-5.73%7.67B
-9.73%8.02B
-6.35%7.75B
1.04%7.99B
Net current assets
31.10%4.22B
47.98%3.61B
84.40%3.74B
257.70%2.78B
620.49%3.22B
952.03%2.44B
590.15%2.03B
140.46%776.04M
139.68%446.39M
75.11%-286.2M
Total assets less current liabilities
0.66%30.29B
0.47%29.92B
1.13%30.21B
1.63%29.69B
3.02%30.09B
3.15%29.78B
2.73%29.87B
3.76%29.21B
0.28%29.21B
-0.93%28.87B
Non-current liabilities
Long-term bank loan
----
----
-35.90%500M
-35.90%500M
-1.27%775M
-1.27%775M
-38.82%780M
0.65%780M
12.14%785M
57.00%785M
Financial lease liabilities-non-current liabilities
0.09%1.33B
0.10%1.33B
0.12%1.33B
0.13%1.33B
0.13%1.33B
0.16%1.33B
0.18%1.33B
0.20%1.33B
0.19%1.33B
0.23%1.33B
Deferred tax liability
-5.03%47.07M
-4.97%47.7M
-3.68%48.94M
-4.85%48.94M
-4.79%49.56M
-4.73%50.19M
-4.68%50.81M
-4.62%51.43M
-4.57%52.06M
-93.07%52.68M
Deferred income-non-current liabilities
2.44%768.38M
-3.84%728.35M
-2.69%734.64M
5.63%741.96M
5.68%750.09M
3.08%757.41M
2.00%754.97M
-6.05%702.38M
-5.80%709.75M
1,231.79%734.79M
Total non-current liabilities
-26.11%2.14B
-27.67%2.11B
-10.32%2.61B
-8.43%2.62B
1.03%2.9B
0.42%2.91B
-14.15%2.91B
-1.38%2.86B
1.46%2.87B
9.84%2.9B
Total liabilities
-9.48%8.83B
-16.07%8.93B
-18.81%8.59B
-12.73%9.5B
-8.13%9.76B
-2.27%10.64B
-8.21%10.58B
-7.68%10.88B
-4.36%10.62B
3.24%10.89B
Total assets less total liabilities
3.52%28.14B
3.52%27.82B
2.37%27.6B
2.72%27.07B
3.23%27.19B
3.45%26.87B
4.95%26.96B
4.35%26.35B
0.15%26.34B
-2.00%25.98B
Total equity and non-current liabilities
0.66%30.29B
0.47%29.92B
1.13%30.21B
1.63%29.69B
3.02%30.09B
3.15%29.78B
2.73%29.87B
3.76%29.21B
0.28%29.21B
-0.93%28.87B
Equity
Share capital
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
0.00%7.08B
Share premium
----
----
----
----
----
----
----
----
----
0.00%11.56B
Capital reserve
1.16%11.72B
0.70%11.66B
0.56%11.64B
0.55%11.64B
0.03%11.58B
--11.58B
0.03%11.58B
--11.58B
0.02%11.58B
----
Other reserves
----
----
----
----
----
----
----
----
----
0.58%3.38B
Undistributed profit
14.15%5.69B
13.97%5.34B
7.88%5.2B
10.73%4.73B
15.09%4.98B
17.49%4.69B
29.61%4.82B
28.95%4.27B
0.42%4.33B
-12.15%3.99B
Special items of shareholders' rights and interests
0.29%201.5M
50.05%277.12M
53.82%221.39M
97.76%160.64M
75.66%200.92M
--184.69M
72.72%143.93M
--81.23M
20.21%114.38M
----
Shareholders' Equity
3.52%28.18B
3.52%27.86B
2.37%27.64B
2.73%27.11B
3.24%27.23B
3.46%26.91B
4.95%27B
4.35%26.39B
0.15%26.37B
-2.01%26.01B
Non-controlling interest
-5.89%-40.77M
-2.67%-40.18M
-2.79%-38.88M
-5.61%-40.02M
-7.09%-38.51M
-10.03%-39.14M
-4.57%-37.82M
-3.82%-37.89M
1.78%-35.96M
5.03%-35.57M
Total equity
3.52%28.14B
3.52%27.82B
2.37%27.6B
2.72%27.07B
3.23%27.19B
3.45%26.87B
4.95%26.96B
4.35%26.35B
0.15%26.34B
-2.00%25.98B
Total equity and total liabilities
0.08%36.98B
-2.04%36.75B
-3.60%36.19B
-1.79%36.57B
-0.03%36.95B
1.76%37.51B
0.88%37.54B
0.52%37.23B
-1.18%36.96B
-0.51%36.86B
Currency Unit
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
Accounting Standards
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
IAS
Audit Opinions
--
--
--
Unqualified Opinion
--
--
--
Unqualified Opinion
--
--
Auditor
--
--
--
Deloitte Huayong Certified Public Accountants (Special General Partnership)
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--
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PricewaterhouseCoopers Zhongtian Certified Public Accountants (Special General Partnership)
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--
(Q9)Sep 30, 2025(Q6)Jun 30, 2025(Q1)Mar 31, 2025(FY)Dec 31, 2024(Q9)Sep 30, 2024(Q6)Jun 30, 2024(Q1)Mar 31, 2024(FY)Dec 31, 2023(Q9)Sep 30, 2023(Q6)Jun 30, 2023
Assets
Current assets
Inventory 43.80%459.44M37.50%390.15M-0.33%346.97M13.39%328.3M8.97%319.51M13.74%283.76M52.23%348.13M10.24%289.53M12.20%293.2M-10.08%249.48M
Accounts receivable -2.87%6.65B-3.11%6.57B1.04%6.34B-4.80%5.94B13.17%6.85B27.33%6.78B17.88%6.27B34.00%6.24B10.91%6.05B6.62%5.32B
Notes receivable ----------15.61M--192.75M------------------------
Advance deposits and other receivables 167.77%83.23M55.00%67.5M1.56%24.79M64.19%37.26M-15.49%31.08M-89.26%43.55M87.71%24.41M-96.08%22.69M93.77%36.78M-0.60%405.47M
Cash and equivalents 22.78%2.86B14.26%2.93B-8.71%2.34B30.52%1.93B63.05%2.33B48.65%2.56B46.45%2.56B14.07%1.48B48.64%1.43B59.80%1.72B
Other current assets 95.45%146.94M82.89%131.72M61.20%134.36M53.88%199.01M44.94%75.18M--72.02M18.58%83.35M--129.33M-22.70%51.87M----
Special items of current assets --------3,176.92%63.9M3,176.92%63.9M--1.95M--61.95M--1.95M--1.95M--------
Total current assets 8.27%10.91B2.61%10.43B0.21%9.71B9.73%9.65B22.90%10.07B32.01%10.17B25.57%9.69B26.24%8.8B14.63%8.2B13.99%7.7B
Non-current assets
Fixed assets -1.51%21.19B-3.03%21.34B-4.70%21.36B-3.54%21.98B-5.75%21.51B-5.12%22.01B-2.71%22.41B-2.75%22.79B-0.18%22.83B0.04%23.2B
Construction in progress -41.33%509.44M-10.73%575.89M21.46%675.63M-26.03%415.12M17.76%868.23M-3.79%645.1M-49.96%556.28M-49.56%561.18M-62.67%737.32M-62.12%670.53M
Advance payment ------------------------------------135.17%129.95M
Long-term receivables -----------------85.40%2.84M83.55%7.54M47.91%12.17M36.89%16.74M98.97%19.45M-72.95%4.11M
Associated company interest ------------------------------------18.82%297.27M
Fixed time deposit-non-current assets -------------------------------------72.73%60M
long-term investment 8.83%346.97M9.20%339.79M9.56%332.58M9.36%326.7M6.71%318.8M--311.16M8.08%303.56M--298.74M12.11%298.75M----
Intangible assets -3.32%1.6B-3.29%1.61B-3.27%1.62B-3.24%1.64B-3.10%1.65B--1.66B-2.16%1.68B--1.69B-2.12%1.7B----
Goodwill 0.00%281.25M0.00%281.25M0.00%281.25M0.00%281.25M0.00%281.25M-0.00%281.25M0.00%281.25M-0.00%281.25M0.00%281.25M0.00%281.26M
Deferred tax assets -14.02%353.08M-34.43%341.85M-49.35%339.43M-47.31%465.72M-53.90%410.65M-48.80%521.38M-40.39%670.15M-31.17%883.84M-9.15%890.85M10.75%1.02B
Other illiquid assets -25.65%39.26M-46.42%66.89M19.19%105.13M-29.17%41.74M-63.93%52.8M--124.85M37.70%88.21M--58.93M92.17%146.39M----
Special items of non-current assets -94.66%1.03M-95.51%1.04M-96.12%1.08M-96.49%1.15M-28.67%19.23M-27.28%23.15M-24.43%27.77M-21.74%32.71M-41.80%26.96M-38.40%31.84M
Total non-current assets -2.99%26.07B-3.77%26.31B-4.93%26.48B-5.36%26.91B-6.57%26.87B-6.23%27.34B-5.58%27.85B-5.44%28.44B-4.92%28.76B-3.74%29.16B
Total assets 0.08%36.98B-2.04%36.75B-3.60%36.19B-1.79%36.57B-0.03%36.95B1.76%37.51B0.88%37.54B0.52%37.23B-1.18%36.96B-0.51%36.86B
Liabilities
Current liabilities
Accounts payable -7.84%2.33B-14.16%2.16B-13.21%2.12B-46.05%2.65B-46.13%2.53B-7.43%2.51B-46.42%2.44B39.37%4.91B-9.46%4.7B-18.15%2.72B
Notes payable ----------------------100M-25.00%300M--200M-76.92%150M----
Tax payable 166.27%258.22M156.30%203.37M83.26%131.22M16.37%105.46M8.80%96.98M3,662.35%79.35M-0.54%71.6M3,306.87%90.62M190.45%89.13M77.82%2.11M
Dividend payable ------------------------------------0.02%13.75M
Other payables and accrued expenses 6.93%2.86B6.31%3.38B-4.68%2.86B119.45%3.01B104.54%2.67B65.31%3.18B105.00%3B-40.89%1.37B-13.34%1.31B-5.79%1.92B
Advance payment -48.57%3.72M-66.44%4.07M-62.89%5.07M-55.32%5.13M-93.57%7.23M--12.14M-87.25%13.65M--11.49M5,329.31%112.43M----
Short-term borrowing -------------57.14%300.18M0.01%700.44M--1.1B57.13%1.1B--700.39M--700.36M----
Bank loans and overdrafts --------------------------------------711M
Financial lease liabilities-current liabilities ------------------------------------1.80%64.97M
Other current liabilities 49.79%12.78M41.84%5.72M28.91%6.01M-54.39%8.92M117.07%8.54M-5.47%4.03M302.61%4.66M100.65%19.55M50.04%3.93M355.98%4.27M
Special items of current liabilities 247.56%267.36M248.87%267.14M-12.31%66.99M-12.25%66.78M1.52%76.93M-96.75%76.57M-11.04%76.39M-96.29%76.11M18.73%75.77M-0.78%2.35B
Total current liabilities -2.44%6.69B-11.70%6.83B-22.04%5.98B-14.26%6.88B-11.52%6.86B-3.24%7.73B-5.73%7.67B-9.73%8.02B-6.35%7.75B1.04%7.99B
Net current assets 31.10%4.22B47.98%3.61B84.40%3.74B257.70%2.78B620.49%3.22B952.03%2.44B590.15%2.03B140.46%776.04M139.68%446.39M75.11%-286.2M
Total assets less current liabilities 0.66%30.29B0.47%29.92B1.13%30.21B1.63%29.69B3.02%30.09B3.15%29.78B2.73%29.87B3.76%29.21B0.28%29.21B-0.93%28.87B
Non-current liabilities
Long-term bank loan ---------35.90%500M-35.90%500M-1.27%775M-1.27%775M-38.82%780M0.65%780M12.14%785M57.00%785M
Financial lease liabilities-non-current liabilities 0.09%1.33B0.10%1.33B0.12%1.33B0.13%1.33B0.13%1.33B0.16%1.33B0.18%1.33B0.20%1.33B0.19%1.33B0.23%1.33B
Deferred tax liability -5.03%47.07M-4.97%47.7M-3.68%48.94M-4.85%48.94M-4.79%49.56M-4.73%50.19M-4.68%50.81M-4.62%51.43M-4.57%52.06M-93.07%52.68M
Deferred income-non-current liabilities 2.44%768.38M-3.84%728.35M-2.69%734.64M5.63%741.96M5.68%750.09M3.08%757.41M2.00%754.97M-6.05%702.38M-5.80%709.75M1,231.79%734.79M
Total non-current liabilities -26.11%2.14B-27.67%2.11B-10.32%2.61B-8.43%2.62B1.03%2.9B0.42%2.91B-14.15%2.91B-1.38%2.86B1.46%2.87B9.84%2.9B
Total liabilities -9.48%8.83B-16.07%8.93B-18.81%8.59B-12.73%9.5B-8.13%9.76B-2.27%10.64B-8.21%10.58B-7.68%10.88B-4.36%10.62B3.24%10.89B
Total assets less total liabilities 3.52%28.14B3.52%27.82B2.37%27.6B2.72%27.07B3.23%27.19B3.45%26.87B4.95%26.96B4.35%26.35B0.15%26.34B-2.00%25.98B
Total equity and non-current liabilities 0.66%30.29B0.47%29.92B1.13%30.21B1.63%29.69B3.02%30.09B3.15%29.78B2.73%29.87B3.76%29.21B0.28%29.21B-0.93%28.87B
Equity
Share capital 0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B0.00%7.08B
Share premium ------------------------------------0.00%11.56B
Capital reserve 1.16%11.72B0.70%11.66B0.56%11.64B0.55%11.64B0.03%11.58B--11.58B0.03%11.58B--11.58B0.02%11.58B----
Other reserves ------------------------------------0.58%3.38B
Undistributed profit 14.15%5.69B13.97%5.34B7.88%5.2B10.73%4.73B15.09%4.98B17.49%4.69B29.61%4.82B28.95%4.27B0.42%4.33B-12.15%3.99B
Special items of shareholders' rights and interests 0.29%201.5M50.05%277.12M53.82%221.39M97.76%160.64M75.66%200.92M--184.69M72.72%143.93M--81.23M20.21%114.38M----
Shareholders' Equity 3.52%28.18B3.52%27.86B2.37%27.64B2.73%27.11B3.24%27.23B3.46%26.91B4.95%27B4.35%26.39B0.15%26.37B-2.01%26.01B
Non-controlling interest -5.89%-40.77M-2.67%-40.18M-2.79%-38.88M-5.61%-40.02M-7.09%-38.51M-10.03%-39.14M-4.57%-37.82M-3.82%-37.89M1.78%-35.96M5.03%-35.57M
Total equity 3.52%28.14B3.52%27.82B2.37%27.6B2.72%27.07B3.23%27.19B3.45%26.87B4.95%26.96B4.35%26.35B0.15%26.34B-2.00%25.98B
Total equity and total liabilities 0.08%36.98B-2.04%36.75B-3.60%36.19B-1.79%36.57B-0.03%36.95B1.76%37.51B0.88%37.54B0.52%37.23B-1.18%36.96B-0.51%36.86B
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)IAS
Audit Opinions ------Unqualified Opinion------Unqualified Opinion----
Auditor ------Deloitte Huayong Certified Public Accountants (Special General Partnership)------PricewaterhouseCoopers Zhongtian Certified Public Accountants (Special General Partnership)----

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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