GUSHENGTANG (02273) Balance Sheet

28.900
-0.400-1.37%

Noon Break May 7 11:53 CST

6.63BMarket Cap16.98P/E (TTM)

All

YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Assets

Current assets

Inventory

8.38%194.54M

19.44%190.55M

17.35%179.49M

29.91%159.53M

45.87%152.95M

55.84%122.8M

35.53%104.86M

13.95%78.8M

33.98%77.36M

--69.15M

Accounts receivable

-4.47%257.4M

1.51%208.47M

49.75%269.44M

77.44%205.36M

101.24%179.93M

74.90%115.74M

22.99%89.41M

9.69%66.18M

28.49%72.7M

--60.33M

Advance deposits and other receivables

32.50%258.97M

49.31%244.29M

25.51%195.45M

-8.34%163.61M

14.85%155.72M

62.21%178.49M

24.05%135.58M

5.67%110.04M

-17.31%109.29M

--104.13M

Cash and equivalents

-20.97%882.33M

-1.13%1.16B

-14.21%1.12B

-8.18%1.17B

30.87%1.3B

35.96%1.27B

-3.53%994.33M

92.88%937.77M

312.29%1.03B

--486.2M

Fixed time deposit-current assets

701.79%165.41M

--86.97M

--20.63M

----

Secured deposit

60.95%31.09M

-48.33%6.56M

52.21%19.32M

--12.69M

----

--3.57M

----

Financial assets at fair value-current assets

462.76%66.53M

221.32%35.19M

-66.23%11.82M

-83.11%10.95M

-1.21%35M

2,493.00%64.85M

1,004.83%35.43M

-72.19%2.5M

-97.20%3.21M

--8.99M

Total current assets

2.41%1.86B

12.00%1.93B

-1.36%1.81B

-1.94%1.72B

35.16%1.84B

46.55%1.76B

4.84%1.36B

64.49%1.2B

112.28%1.3B

--728.81M

Non-current assets

Property, plant and equipment

24.71%177.33M

30.58%165.53M

29.68%142.2M

56.05%126.77M

54.74%109.66M

20.10%81.23M

9.35%70.86M

42.48%67.64M

56.29%64.8M

--47.47M

Advance payment

15.09%28.01M

21.99%22.16M

1.70%24.34M

-28.86%18.16M

-15.77%23.93M

21.31%25.53M

162.69%28.41M

186.50%21.05M

-5.77%10.81M

--7.35M

Associated company interest

-0.20%39.69M

30.00%40.42M

30.24%39.77M

1,102.28%31.09M

403.11%30.53M

-55.34%2.59M

-44.85%6.07M

-29.58%5.79M

78.29%11M

--8.22M

Fixed time deposit-non-current assets

-51.67%29M

--99M

--60M

----

Intangible assets

49.20%32.17M

-17.11%19.5M

-12.91%21.56M

-11.59%23.52M

-10.80%24.76M

-10.19%26.61M

-11.67%27.76M

-5.06%29.63M

38.08%31.43M

--31.21M

Goodwill

17.21%1.33B

6.20%1.16B

15.01%1.13B

20.25%1.1B

20.57%984.69M

23.24%911.68M

18.60%816.67M

7.43%739.78M

26.33%688.62M

--688.62M

Deferred tax assets

28.27%43.03M

-6.09%33.53M

-2.44%33.55M

-25.43%35.7M

-14.91%34.39M

2.96%47.87M

0.61%40.41M

53.71%46.5M

71.82%40.16M

--30.25M

Total non-current assets

15.88%2.14B

17.28%1.96B

19.57%1.84B

19.70%1.67B

22.49%1.54B

18.99%1.4B

14.95%1.26B

13.43%1.17B

31.21%1.09B

--1.04B

Total assets

9.20%3.99B

14.60%3.89B

8.19%3.66B

7.65%3.4B

29.07%3.38B

32.91%3.15B

9.47%2.62B

34.52%2.37B

65.47%2.39B

--1.76B

Liabilities

Current liabilities

Accounts payable

-1.78%302.19M

48.75%322.08M

7.35%307.67M

32.73%216.53M

74.44%286.62M

21.25%163.13M

1.84%164.31M

0.56%134.54M

42.63%161.33M

--133.79M

Tax payable

43.77%75.31M

19.60%27.91M

55.67%52.38M

-15.62%23.34M

133.33%33.65M

306.50%27.65M

77.41%14.42M

-43.10%6.8M

-10.32%8.13M

--11.96M

Dividend payable

----

--88.25M

----

Other payables and accrued expenses

76.51%555.78M

2.38%335.61M

6.85%314.87M

26.24%327.8M

-1.76%294.68M

13.34%259.66M

8.44%299.96M

-13.73%229.09M

6.94%276.62M

--265.55M

Bank loans and overdrafts

1,399.30%118.22M

83.51%14.27M

-52.00%7.89M

-60.15%7.77M

-9.81%16.43M

1.79%19.51M

4.21%18.21M

-79.97%19.17M

-79.16%17.48M

--95.66M

Provision-current liabilities

----

0.00%121K

--121K

Financial lease liabilities-current liabilities

20.97%97.39M

13.89%78.67M

4.76%80.5M

-3.07%69.07M

33.84%76.85M

31.02%71.26M

-0.07%57.42M

17.24%54.39M

43.54%57.46M

--46.39M

Special items of current liabilities

----

--1.74B

Total current liabilities

50.94%1.15B

34.49%866.78M

7.78%763.31M

19.09%644.51M

27.77%708.23M

21.86%541.21M

6.37%554.32M

-80.60%444.11M

-74.43%521.14M

--2.29B

Net current assets

-32.89%704.15M

-1.45%1.06B

-7.09%1.05B

-11.30%1.08B

40.24%1.13B

61.07%1.22B

3.82%805.29M

148.38%754.73M

154.35%775.7M

---1.56B

Total assets less current liabilities

-1.81%2.84B

9.94%3.02B

8.30%2.89B

5.28%2.75B

29.42%2.67B

35.45%2.61B

10.33%2.06B

467.82%1.93B

415.65%1.87B

---524.5M

Non-current liabilities

Long-term bank loan

104.42%188.49M

--188.89M

--92.21M

----

-92.22%4.67M

-20.76%52.96M

-37.85%60.06M

9.10%66.84M

--96.62M

Financial lease liabilities-non-current liabilities

15.84%379.91M

24.54%357.92M

18.27%327.97M

15.42%287.4M

24.52%277.3M

12.90%249M

9.38%222.7M

17.89%220.55M

28.74%203.59M

--187.08M

Deferred tax liability

17.35%5.61M

-9.26%4.78M

-23.31%4.78M

-57.37%5.27M

-56.16%6.23M

99.95%12.36M

129.71%14.21M

-5.68%6.18M

43.15%6.19M

--6.55M

Special items of non-current liabilities

-10.48%81.97M

-25.99%93.65M

12.35%91.57M

100.84%126.54M

45.38%81.5M

22.93%63M

25.59%56.06M

56.21%51.25M

-62.43%44.64M

--32.81M

Total non-current liabilities

27.00%655.98M

53.92%645.25M

41.50%516.52M

27.40%419.21M

5.52%365.03M

-2.66%329.04M

7.68%345.93M

4.63%338.03M

-40.58%321.25M

--323.06M

Total liabilities

41.28%1.81B

42.15%1.51B

19.25%1.28B

22.23%1.06B

19.22%1.07B

11.26%870.25M

6.87%900.25M

-70.05%782.15M

-67.33%842.39M

--2.61B

Total assets less total liabilities

-8.08%2.18B

2.04%2.38B

3.04%2.38B

2.09%2.33B

34.23%2.31B

43.55%2.28B

10.88%1.72B

287.74%1.59B

236.72%1.55B

---847.57M

Total equity and non-current liabilities

-1.81%2.84B

9.94%3.02B

8.30%2.89B

5.28%2.75B

29.42%2.67B

35.45%2.61B

10.33%2.06B

467.82%1.93B

415.65%1.87B

---524.5M

Equity

Share capital

-3.82%151K

-3.80%152K

-1.26%157K

2.60%158K

8.16%159K

4.76%154K

0.00%147K

374.19%147K

--147K

--31K

Reserve

-5.08%2.56B

1.49%2.56B

11.27%2.7B

8.86%2.52B

39.79%2.43B

45.70%2.32B

12.15%1.74B

287.53%1.59B

236.62%1.55B

---848.01M

Special items of shareholders' rights and interests

-0.00%-168.76M

-25.87%-168.76M

-52.14%-168.76M

-296.62%-134.07M

-451.28%-110.92M

---33.8M

---20.12M

----

Shareholders' Equity

-8.67%2.17B

2.03%2.38B

3.08%2.38B

2.11%2.33B

34.25%2.3B

43.57%2.28B

10.85%1.72B

287.55%1.59B

236.63%1.55B

---847.98M

Non-controlling interest

3,773.12%14.41M

52.06%590K

-65.71%372K

-51.50%388K

-3.21%1.09M

-0.25%800K

116.83%1.12M

96.57%802K

54.79%517K

--408K

Total equity

-8.08%2.18B

2.04%2.38B

3.04%2.38B

2.09%2.33B

34.23%2.31B

43.55%2.28B

10.88%1.72B

287.74%1.59B

236.72%1.55B

---847.57M

Total equity and total liabilities

9.20%3.99B

14.60%3.89B

8.19%3.66B

7.65%3.4B

29.07%3.38B

32.91%3.15B

9.47%2.62B

34.52%2.37B

65.47%2.39B

--1.76B

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Ernst & Young

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Assets
Current assets
Inventory	8.38%194.54M	19.44%190.55M	17.35%179.49M	29.91%159.53M	45.87%152.95M	55.84%122.8M	35.53%104.86M	13.95%78.8M	33.98%77.36M	--69.15M
Accounts receivable	-4.47%257.4M	1.51%208.47M	49.75%269.44M	77.44%205.36M	101.24%179.93M	74.90%115.74M	22.99%89.41M	9.69%66.18M	28.49%72.7M	--60.33M
Advance deposits and other receivables	32.50%258.97M	49.31%244.29M	25.51%195.45M	-8.34%163.61M	14.85%155.72M	62.21%178.49M	24.05%135.58M	5.67%110.04M	-17.31%109.29M	--104.13M
Cash and equivalents	-20.97%882.33M	-1.13%1.16B	-14.21%1.12B	-8.18%1.17B	30.87%1.3B	35.96%1.27B	-3.53%994.33M	92.88%937.77M	312.29%1.03B	--486.2M
Fixed time deposit-current assets	701.79%165.41M	--86.97M	--20.63M	----	----	----	----	----	----	----
Secured deposit	60.95%31.09M	-48.33%6.56M	52.21%19.32M	--12.69M	--12.69M	----	----	--3.57M	--3.57M	----
Financial assets at fair value-current assets	462.76%66.53M	221.32%35.19M	-66.23%11.82M	-83.11%10.95M	-1.21%35M	2,493.00%64.85M	1,004.83%35.43M	-72.19%2.5M	-97.20%3.21M	--8.99M
Total current assets	2.41%1.86B	12.00%1.93B	-1.36%1.81B	-1.94%1.72B	35.16%1.84B	46.55%1.76B	4.84%1.36B	64.49%1.2B	112.28%1.3B	--728.81M
Non-current assets
Property, plant and equipment	24.71%177.33M	30.58%165.53M	29.68%142.2M	56.05%126.77M	54.74%109.66M	20.10%81.23M	9.35%70.86M	42.48%67.64M	56.29%64.8M	--47.47M
Advance payment	15.09%28.01M	21.99%22.16M	1.70%24.34M	-28.86%18.16M	-15.77%23.93M	21.31%25.53M	162.69%28.41M	186.50%21.05M	-5.77%10.81M	--7.35M
Associated company interest	-0.20%39.69M	30.00%40.42M	30.24%39.77M	1,102.28%31.09M	403.11%30.53M	-55.34%2.59M	-44.85%6.07M	-29.58%5.79M	78.29%11M	--8.22M
Fixed time deposit-non-current assets	-51.67%29M	--99M	--60M	----	----	----	----	----	----	----
Intangible assets	49.20%32.17M	-17.11%19.5M	-12.91%21.56M	-11.59%23.52M	-10.80%24.76M	-10.19%26.61M	-11.67%27.76M	-5.06%29.63M	38.08%31.43M	--31.21M
Goodwill	17.21%1.33B	6.20%1.16B	15.01%1.13B	20.25%1.1B	20.57%984.69M	23.24%911.68M	18.60%816.67M	7.43%739.78M	26.33%688.62M	--688.62M
Deferred tax assets	28.27%43.03M	-6.09%33.53M	-2.44%33.55M	-25.43%35.7M	-14.91%34.39M	2.96%47.87M	0.61%40.41M	53.71%46.5M	71.82%40.16M	--30.25M
Total non-current assets	15.88%2.14B	17.28%1.96B	19.57%1.84B	19.70%1.67B	22.49%1.54B	18.99%1.4B	14.95%1.26B	13.43%1.17B	31.21%1.09B	--1.04B
Total assets	9.20%3.99B	14.60%3.89B	8.19%3.66B	7.65%3.4B	29.07%3.38B	32.91%3.15B	9.47%2.62B	34.52%2.37B	65.47%2.39B	--1.76B
Liabilities
Current liabilities
Accounts payable	-1.78%302.19M	48.75%322.08M	7.35%307.67M	32.73%216.53M	74.44%286.62M	21.25%163.13M	1.84%164.31M	0.56%134.54M	42.63%161.33M	--133.79M
Tax payable	43.77%75.31M	19.60%27.91M	55.67%52.38M	-15.62%23.34M	133.33%33.65M	306.50%27.65M	77.41%14.42M	-43.10%6.8M	-10.32%8.13M	--11.96M
Dividend payable	----	--88.25M	----	----	----	----	----	----	----	----
Other payables and accrued expenses	76.51%555.78M	2.38%335.61M	6.85%314.87M	26.24%327.8M	-1.76%294.68M	13.34%259.66M	8.44%299.96M	-13.73%229.09M	6.94%276.62M	--265.55M
Bank loans and overdrafts	1,399.30%118.22M	83.51%14.27M	-52.00%7.89M	-60.15%7.77M	-9.81%16.43M	1.79%19.51M	4.21%18.21M	-79.97%19.17M	-79.16%17.48M	--95.66M
Provision-current liabilities	----	----	----	----	----	----	----	0.00%121K	0.00%121K	--121K
Financial lease liabilities-current liabilities	20.97%97.39M	13.89%78.67M	4.76%80.5M	-3.07%69.07M	33.84%76.85M	31.02%71.26M	-0.07%57.42M	17.24%54.39M	43.54%57.46M	--46.39M
Special items of current liabilities	----	----	----	----	----	----	----	----	----	--1.74B
Total current liabilities	50.94%1.15B	34.49%866.78M	7.78%763.31M	19.09%644.51M	27.77%708.23M	21.86%541.21M	6.37%554.32M	-80.60%444.11M	-74.43%521.14M	--2.29B
Net current assets	-32.89%704.15M	-1.45%1.06B	-7.09%1.05B	-11.30%1.08B	40.24%1.13B	61.07%1.22B	3.82%805.29M	148.38%754.73M	154.35%775.7M	---1.56B
Total assets less current liabilities	-1.81%2.84B	9.94%3.02B	8.30%2.89B	5.28%2.75B	29.42%2.67B	35.45%2.61B	10.33%2.06B	467.82%1.93B	415.65%1.87B	---524.5M
Non-current liabilities
Long-term bank loan	104.42%188.49M	--188.89M	--92.21M	----	----	-92.22%4.67M	-20.76%52.96M	-37.85%60.06M	9.10%66.84M	--96.62M
Financial lease liabilities-non-current liabilities	15.84%379.91M	24.54%357.92M	18.27%327.97M	15.42%287.4M	24.52%277.3M	12.90%249M	9.38%222.7M	17.89%220.55M	28.74%203.59M	--187.08M
Deferred tax liability	17.35%5.61M	-9.26%4.78M	-23.31%4.78M	-57.37%5.27M	-56.16%6.23M	99.95%12.36M	129.71%14.21M	-5.68%6.18M	43.15%6.19M	--6.55M
Special items of non-current liabilities	-10.48%81.97M	-25.99%93.65M	12.35%91.57M	100.84%126.54M	45.38%81.5M	22.93%63M	25.59%56.06M	56.21%51.25M	-62.43%44.64M	--32.81M
Total non-current liabilities	27.00%655.98M	53.92%645.25M	41.50%516.52M	27.40%419.21M	5.52%365.03M	-2.66%329.04M	7.68%345.93M	4.63%338.03M	-40.58%321.25M	--323.06M
Total liabilities	41.28%1.81B	42.15%1.51B	19.25%1.28B	22.23%1.06B	19.22%1.07B	11.26%870.25M	6.87%900.25M	-70.05%782.15M	-67.33%842.39M	--2.61B
Total assets less total liabilities	-8.08%2.18B	2.04%2.38B	3.04%2.38B	2.09%2.33B	34.23%2.31B	43.55%2.28B	10.88%1.72B	287.74%1.59B	236.72%1.55B	---847.57M
Total equity and non-current liabilities	-1.81%2.84B	9.94%3.02B	8.30%2.89B	5.28%2.75B	29.42%2.67B	35.45%2.61B	10.33%2.06B	467.82%1.93B	415.65%1.87B	---524.5M
Equity
Share capital	-3.82%151K	-3.80%152K	-1.26%157K	2.60%158K	8.16%159K	4.76%154K	0.00%147K	374.19%147K	--147K	--31K
Reserve	-5.08%2.56B	1.49%2.56B	11.27%2.7B	8.86%2.52B	39.79%2.43B	45.70%2.32B	12.15%1.74B	287.53%1.59B	236.62%1.55B	---848.01M
Special items of shareholders' rights and interests	-0.00%-168.76M	-25.87%-168.76M	-52.14%-168.76M	-296.62%-134.07M	-451.28%-110.92M	---33.8M	---20.12M	----	----	----
Shareholders' Equity	-8.67%2.17B	2.03%2.38B	3.08%2.38B	2.11%2.33B	34.25%2.3B	43.57%2.28B	10.85%1.72B	287.55%1.59B	236.63%1.55B	---847.98M
Non-controlling interest	3,773.12%14.41M	52.06%590K	-65.71%372K	-51.50%388K	-3.21%1.09M	-0.25%800K	116.83%1.12M	96.57%802K	54.79%517K	--408K
Total equity	-8.08%2.18B	2.04%2.38B	3.04%2.38B	2.09%2.33B	34.23%2.31B	43.55%2.28B	10.88%1.72B	287.74%1.59B	236.72%1.55B	---847.57M
Total equity and total liabilities	9.20%3.99B	14.60%3.89B	8.19%3.66B	7.65%3.4B	29.07%3.38B	32.91%3.15B	9.47%2.62B	34.52%2.37B	65.47%2.39B	--1.76B
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--

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.

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

牛牛課堂

Oct 13, 2025 18:05

[Opportunity Express] The US-China rivalry escalates! The rare earth industry becomes a "game-changer." How should investors respond?

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Apr 14, 2025 15:43

"Leaving the Group - Raising Taxes - Tweeting: The 'Money Making Strategy' of the Most Wild Gemini in Contemporary Times"