Bosideng International Holdings Limited (FRA:3BD)

FRA:3BD Balance Sheet

Financials in millions CNY. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	3,034	4,185	6,227	3,718	2,503	1,771
Short-Term Investments	2,509	1,938	2,581	1,996	1,831	2,774
Trading Asset Securities	-	6,194	3,963	3,969	5,366	3,859
Cash & Short-Term Investments	5,543	12,317	12,771	9,682	9,700	8,403
Cash Growth	-21.18%	-3.55%	31.90%	-0.18%	15.43%	9.67%
Accounts Receivable	4,596	1,195	1,498	922.99	1,237	875.92
Other Receivables	821.02	793.23	359.88	345	459.68	362.64
Receivables	5,417	1,988	1,858	1,268	1,696	1,239
Inventory	4,735	3,951	3,197	3,083	3,061	2,958
Prepaid Expenses	375.5	513.54	510.9	117.48	68.97	28.65
Other Current Assets	4,140	453.14	681.51	571.17	210.75	248.03
Total Current Assets	20,211	19,222	19,019	14,722	14,737	12,877
Property, Plant & Equipment	3,534	3,531	2,502	2,706	2,880	2,612
Long-Term Investments	2,331	2,882	2,182	755.28	509.8	590.9
Goodwill	627.41	708.41	879.41	949.41	1,067	1,107
Other Intangible Assets	430.21	429.76	356.99	392.87	428.75	464.63
Long-Term Deferred Tax Assets	675.8	541.47	497.7	649.09	611.46	566.54
Other Long-Term Assets	435.21	38.64	286.76	768.13	1,050	737.82
Total Assets	28,330	27,403	25,771	20,943	21,284	18,956
Accounts Payable	7,404	5,209	5,263	3,101	3,292	2,472
Accrued Expenses	729.77	729.59	881.72	397.47	595	583.98
Current Portion of Long-Term Debt	977.69	896.06	2,478	770.41	933.95	670.92
Current Portion of Leases	418.71	450.47	356.07	263.95	269.53	223.39
Current Income Taxes Payable	464.25	324.45	497.07	669.01	620.3	519.66
Current Unearned Revenue	812.56	1,236	1,151	337.43	270.81	286.94
Other Current Liabilities	632.53	662.91	555.99	514.34	628.94	685.13
Total Current Liabilities	11,439	9,508	11,183	6,054	6,610	5,442
Long-Term Debt	-	-	-	1,603	1,600	1,604
Long-Term Leases	539.58	511.93	384.42	525.86	627.59	415.31
Long-Term Deferred Tax Liabilities	169.56	298.78	309.02	142.39	166.17	174.15
Other Long-Term Liabilities	31.23	53.96	75.21	13.06	53.82	69.69
Total Liabilities	12,179	10,373	11,952	8,338	9,057	7,706
Common Stock	0.87	0.86	0.82	0.82	0.82	0.81
Additional Paid-In Capital	-	4,231	1,966	1,929	1,894	1,726
Retained Earnings	-	13,044	12,242	11,026	10,583	9,795
Treasury Stock	-	-144.39	-207.37	-109.92	-140.33	-171.5
Comprehensive Income & Other	16,017	-212.5	-266.14	-298.54	-144.33	-281.11
Total Common Equity	16,018	16,919	13,735	12,547	12,193	11,069
Minority Interest	133.02	111.18	84.05	57.26	33.34	181.62
Shareholders' Equity	16,151	17,030	13,819	12,604	12,226	11,251
Total Liabilities & Equity	28,330	27,403	25,771	20,943	21,284	18,956
Total Debt	1,936	1,858	3,218	3,163	3,431	2,914
Net Cash (Debt)	3,607	10,458	9,552	6,519	6,269	5,489
Net Cash Growth	-0.31%	9.48%	46.53%	3.98%	14.21%	23.71%
Net Cash Per Share	0.31	0.91	0.84	0.57	0.55	0.49
Filing Date Shares Outstanding	11,496	11,477	10,838	10,847	10,815	10,708
Total Common Shares Outstanding	11,496	11,477	10,838	10,847	10,815	10,708
Working Capital	8,772	9,714	7,836	8,668	8,127	7,434
Book Value Per Share	1.39	1.47	1.27	1.16	1.13	1.03
Tangible Book Value	14,960	15,781	12,499	11,205	10,697	9,497
Tangible Book Value Per Share	1.30	1.38	1.15	1.03	0.99	0.89
Land	-	1,340	1,079	1,078	973.2	1,041
Machinery	-	989.53	889.44	818.38	745.33	693.03
Construction In Progress	-	102.26	20.09	42.74	140.97	106.98
Leasehold Improvements	-	2,775	2,272	1,930	1,629	1,288

Source: S&P Global Market Intelligence. Standard template. Financial Sources.