SGX:BEH Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	36.65	40.43	20.8	63.37	115.61
Short-Term Investments	-	0.38	0.38	0.07	0.06
Cash & Short-Term Investments	36.65	40.81	21.18	63.44	115.67
Cash Growth	-10.21%	92.68%	-66.61%	-45.16%	-9.37%
Accounts Receivable	260.5	219.21	203.81	177.31	150.24
Other Receivables	-	5.1	5.55	30.47	125.72
Receivables	260.5	224.32	209.37	207.79	275.96
Inventory	2.58	2.93	3.19	3.68	2.25
Prepaid Expenses	-	28.95	30.86	5.51	-
Other Current Assets	17.49	18.44	18.95	19.88	18.84
Total Current Assets	317.21	315.45	283.54	300.29	412.72
Property, Plant & Equipment	161.33	176.33	208.34	237.39	250.19
Long-Term Investments	-	-	96.36	96.91	-
Goodwill	20.3	20.3	20.3	20.3	20.3
Other Intangible Assets	14.2	14.56	14.89	9.09	9.26
Long-Term Deferred Tax Assets	22.11	24.72	20.1	12.52	5.03
Other Long-Term Assets	27.95	54.54	103.74	121.1	62.1
Total Assets	563.1	605.89	747.26	797.6	759.61
Accounts Payable	112.64	22.19	23.73	21.17	14.03
Accrued Expenses	-	4.06	13.76	16.96	6.79
Short-Term Debt	28	28	28	43	28
Current Portion of Long-Term Debt	23.18	5.88	2	17.96	15.5
Current Portion of Leases	0.11	0.11	0.12	0.09	0.1
Current Income Taxes Payable	0.08	0.06	0.16	2.62	4
Current Unearned Revenue	-	109.56	92.43	84.82	98.12
Other Current Liabilities	11	22.32	74.4	13.6	46.28
Total Current Liabilities	175.02	192.16	234.6	200.21	212.82
Long-Term Debt	46.08	70.87	48.54	43.93	49.16
Long-Term Leases	0.09	-	0.09	-	0.08
Long-Term Unearned Revenue	11.41	12.23	13.04	13.86	14.67
Long-Term Deferred Tax Liabilities	2.62	6.3	11	11.56	17.53
Total Liabilities	235.21	281.56	307.26	269.56	294.26
Common Stock	19.57	19.49	19.45	18.9	18.87
Additional Paid-In Capital	881.28	90.77	881.31	880.74	880.69
Retained Earnings	-702.87	-728.34	-587.63	-517.21	-584.05
Comprehensive Income & Other	13.09	832.16	16.85	18.99	18.87
Total Common Equity	211.07	214.08	329.98	401.42	334.38
Minority Interest	116.82	110.25	110.03	126.63	130.97
Shareholders' Equity	327.89	324.33	440	528.05	465.35
Total Liabilities & Equity	563.1	605.89	747.26	797.6	759.61
Total Debt	97.46	104.86	78.74	104.98	92.84
Net Cash (Debt)	-60.81	-64.04	-57.56	-41.54	22.83
Net Cash Growth	-	-	-	-	-16.05%
Net Cash Per Share	-0.78	-0.82	-0.75	-0.54	0.31
Filing Date Shares Outstanding	78.4	78.12	77.98	75.87	75.77
Total Common Shares Outstanding	78.4	78.12	77.98	75.87	75.77
Working Capital	142.19	123.28	48.94	100.07	199.91
Book Value Per Share	2.69	2.74	4.23	5.29	4.41
Tangible Book Value	176.57	179.22	294.79	372.02	304.82
Tangible Book Value Per Share	2.25	2.29	3.78	4.90	4.02
Land	-	39.13	40.99	40.41	43
Machinery	-	339.6	339.39	298.79	297.57
Construction In Progress	-	0.03	1	41.62	31.02

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