SGX:BEH Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	33.94	40.43	20.8	63.37	115.61	127.56
Short-Term Investments	-	0.38	0.38	0.07	0.06	0.07
Cash & Short-Term Investments	33.94	40.81	21.18	63.44	115.67	127.63
Cash Growth	15.82%	92.68%	-66.61%	-45.16%	-9.37%	-24.01%
Accounts Receivable	271.65	219.21	203.81	177.31	150.24	120.25
Other Receivables	-	5.1	5.55	30.47	125.72	74.8
Receivables	271.65	224.32	209.37	207.79	275.96	195.05
Inventory	2.36	2.93	3.19	3.68	2.25	1.94
Prepaid Expenses	-	28.95	30.86	5.51	-	-
Other Current Assets	17.3	18.44	18.95	19.88	18.84	23.18
Total Current Assets	325.25	315.45	283.54	300.29	412.72	347.8
Property, Plant & Equipment	163.59	176.33	208.34	237.39	250.19	246.76
Long-Term Investments	-	-	96.36	96.91	-	138.26
Goodwill	20.3	20.3	20.3	20.3	20.3	20.3
Other Intangible Assets	14.28	14.56	14.89	9.09	9.26	0.05
Long-Term Deferred Tax Assets	23.51	24.72	20.1	12.52	5.03	6.39
Other Long-Term Assets	40.77	54.54	103.74	121.1	62.1	63.1
Total Assets	587.69	605.89	747.26	797.6	759.61	822.67
Accounts Payable	128.57	22.19	23.73	21.17	14.03	47.74
Accrued Expenses	-	4.06	13.76	16.96	6.79	7.29
Short-Term Debt	-	28	28	43	28	28
Current Portion of Long-Term Debt	34.18	5.88	2	17.96	15.5	12.5
Current Portion of Leases	0.01	0.11	0.12	0.09	0.1	0.43
Current Income Taxes Payable	0.13	0.06	0.16	2.62	4	7.91
Current Unearned Revenue	-	109.56	92.43	84.82	98.12	94.1
Other Current Liabilities	11	22.32	74.4	13.6	46.28	23.55
Total Current Liabilities	173.9	192.16	234.6	200.21	212.82	221.51
Long-Term Debt	69.93	70.87	48.54	43.93	49.16	59.5
Long-Term Leases	-	-	0.09	-	0.08	-
Long-Term Unearned Revenue	11.61	12.23	13.04	13.86	14.67	15.49
Long-Term Deferred Tax Liabilities	4.34	6.3	11	11.56	17.53	10.14
Total Liabilities	259.78	281.56	307.26	269.56	294.26	306.64
Common Stock	19.57	19.49	19.45	18.9	18.87	17.78
Additional Paid-In Capital	881.28	90.77	881.31	880.74	880.69	875.76
Retained Earnings	-704.44	-728.34	-587.63	-517.21	-584.05	-519.32
Comprehensive Income & Other	16.92	832.16	16.85	18.99	18.87	16.08
Total Common Equity	213.33	214.08	329.98	401.42	334.38	390.29
Minority Interest	114.59	110.25	110.03	126.63	130.97	125.75
Shareholders' Equity	327.91	324.33	440	528.05	465.35	516.03
Total Liabilities & Equity	587.69	605.89	747.26	797.6	759.61	822.67
Total Debt	104.12	104.86	78.74	104.98	92.84	100.43
Net Cash (Debt)	-70.18	-64.04	-57.56	-41.54	22.83	27.2
Net Cash Growth	-	-	-	-	-16.05%	-56.11%
Net Cash Per Share	-0.90	-0.82	-0.75	-0.54	0.31	0.38
Filing Date Shares Outstanding	78.4	78.12	77.98	75.87	75.77	71.23
Total Common Shares Outstanding	78.4	78.12	77.98	75.87	75.77	71.23
Working Capital	151.35	123.28	48.94	100.07	199.91	126.29
Book Value Per Share	2.72	2.74	4.23	5.29	4.41	5.48
Tangible Book Value	178.74	179.22	294.79	372.02	304.82	369.93
Tangible Book Value Per Share	2.28	2.29	3.78	4.90	4.02	5.19
Land	-	39.13	40.99	40.41	43	42.8
Machinery	-	339.6	339.39	298.79	297.57	289.75
Construction In Progress	-	0.03	1	41.62	31.02	8.52

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