SGX:BEH Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	34.03	36.65	40.43	20.8	63.37	115.61
Short-Term Investments	-	0.38	0.38	0.38	0.07	0.06
Cash & Short-Term Investments	34.03	37.03	40.81	21.18	63.44	115.67
Cash Growth	-13.87%	-9.27%	92.68%	-66.61%	-45.16%	-9.37%
Accounts Receivable	263.67	225.31	219.21	203.81	177.31	150.24
Other Receivables	-	2.71	5.1	5.55	30.47	125.72
Receivables	263.67	228.02	224.32	209.37	207.79	275.96
Inventory	2.37	2.58	2.93	3.19	3.68	2.25
Prepaid Expenses	-	32.1	28.95	30.86	5.51	-
Other Current Assets	16.67	17.49	18.44	18.95	19.88	18.84
Total Current Assets	316.73	317.21	315.45	283.54	300.29	412.72
Property, Plant & Equipment	159.12	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	34.41	14.2	14.56	14.89	9.09	9.26
Long-Term Deferred Tax Assets	23.8	22.11	24.72	20.1	12.52	5.03
Other Long-Term Assets	27.95	27.95	54.54	103.74	121.1	62.1
Total Assets	562.02	563.1	605.89	747.26	797.6	759.61
Accounts Payable	111.25	27.25	22.19	23.73	21.17	14.03
Accrued Expenses	-	4.04	4.06	13.76	16.96	6.79
Short-Term Debt	-	28	28	28	43	28
Current Portion of Long-Term Debt	51.18	23.18	5.88	2	17.96	15.5
Current Portion of Leases	0.12	0.11	0.11	0.12	0.09	0.1
Current Income Taxes Payable	0.08	0.08	0.06	0.16	2.62	4
Current Unearned Revenue	-	71.9	109.56	92.43	84.82	98.12
Other Current Liabilities	10.73	20.46	22.32	74.4	13.6	46.28
Total Current Liabilities	173.36	175.02	192.16	234.6	200.21	212.82
Long-Term Debt	47.49	46.08	70.87	48.54	43.93	49.16
Long-Term Leases	0.06	0.09	-	0.09	-	0.08
Long-Term Unearned Revenue	11.21	11.41	12.23	13.04	13.86	14.67
Long-Term Deferred Tax Liabilities	2.55	2.62	6.3	11	11.56	17.53
Total Liabilities	234.67	235.21	281.56	307.26	269.56	294.26
Common Stock	19.57	19.57	19.49	19.45	18.9	18.87
Additional Paid-In Capital	-	881.28	881.32	881.31	880.74	880.69
Retained Earnings	-730.37	-702.87	-703.71	-587.63	-517.21	-584.05
Comprehensive Income & Other	920.99	13.09	16.98	16.85	18.99	18.87
Total Common Equity	210.19	211.07	214.08	329.98	401.42	334.38
Minority Interest	117.16	116.82	110.25	110.03	126.63	130.97
Shareholders' Equity	327.35	327.89	324.33	440	528.05	465.35
Total Liabilities & Equity	562.02	563.1	605.89	747.26	797.6	759.61
Total Debt	98.85	97.46	104.86	78.74	104.98	92.84
Net Cash (Debt)	-64.82	-60.43	-64.04	-57.56	-41.54	22.83
Net Cash Growth	-	-	-	-	-	-16.05%
Net Cash Per Share	-0.83	-0.77	-0.82	-0.75	-0.54	0.31
Filing Date Shares Outstanding	78.39	78.4	78.12	77.98	75.87	75.77
Total Common Shares Outstanding	78.39	78.4	78.12	77.98	75.87	75.77
Working Capital	143.38	142.19	123.28	48.94	100.07	199.91
Book Value Per Share	2.68	2.69	2.74	4.23	5.29	4.41
Tangible Book Value	175.78	176.57	179.22	294.79	372.02	304.82
Tangible Book Value Per Share	2.24	2.25	2.29	3.78	4.90	4.02
Land	-	39.1	39.13	40.99	40.41	43
Machinery	-	340.71	339.6	339.39	298.79	297.57
Construction In Progress	-	3.37	0.03	1	41.62	31.02