B&K Corporation Limited (HKG:2396)

B&K Corporation Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Cash & Equivalents	73.79	139.21	241.51
Short-Term Investments	0.66	0.37	1.03
Cash & Short-Term Investments	74.45	139.58	242.54
Cash Growth	-	-42.45%	-
Other Current Assets	4.65	3.1	2.36
Total Current Assets	79.11	142.68	244.9
Property, Plant & Equipment	15.55	13.72	13.56
Other Intangible Assets	28.83	30.43	1.03
Other Long-Term Assets	4.47	3.79	3.59
Total Assets	127.96	190.61	263.09
Accounts Payable	9.55	7.93	6.62
Accrued Expenses	2.79	2.95	1.88
Current Portion of Leases	2.09	2.26	2.21
Current Income Taxes Payable	0	0.06	0.22
Other Current Liabilities	5.01	3.93	0.81
Total Current Liabilities	19.44	17.12	11.73
Long-Term Leases	1.17	0.92	2.74
Long-Term Unearned Revenue	0.65	0.65	-
Other Long-Term Liabilities	22.17	21.39	380.49
Total Liabilities	43.42	40.08	394.96
Common Stock	100.01	100.01	91.81
Retained Earnings	-737.41	-602.94	-390.69
Comprehensive Income & Other	721.94	653.47	167.01
Shareholders' Equity	84.54	150.54	-131.87
Total Liabilities & Equity	127.96	190.61	263.09
Total Debt	3.26	3.18	4.95
Net Cash (Debt)	71.2	136.4	237.6
Net Cash Growth	-	-42.59%	-
Net Cash Per Share	0.71	1.38	2.72
Filing Date Shares Outstanding	100.01	100.01	87.26
Total Common Shares Outstanding	100.01	100.01	87.26
Working Capital	59.67	125.56	233.17
Book Value Per Share	0.85	1.51	-1.51
Tangible Book Value	55.7	120.11	-132.91
Tangible Book Value Per Share	0.56	1.20	-1.52
Machinery	16.44	12.6	9.25
Leasehold Improvements	2.37	2.37	2.35

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