Shanghai Belling Co., Ltd. (SHA:600171)

Shanghai Belling Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	814.49	1,166	739.41	731.36	1,317	492.75
Trading Asset Securities	345.52	361.74	426.97	729.55	764.27	564.84
Cash & Short-Term Investments	1,160	1,528	1,166	1,461	2,081	1,058
Cash Growth	-18.55%	31.01%	-20.16%	-29.79%	96.76%	-42.85%
Accounts Receivable	850	993.88	681.33	504.12	370	407.02
Other Receivables	22.22	55.41	38.06	48.28	70.54	21.03
Receivables	872.23	1,049	719.38	552.41	440.54	428.05
Inventory	950.77	816.9	720.35	663.42	403.94	302.17
Other Current Assets	73.33	28.84	39.27	87.67	28.8	22.74
Total Current Assets	3,056	3,423	2,645	2,764	2,954	1,811
Property, Plant & Equipment	157.58	155.73	173.7	117.24	107.22	80.19
Goodwill	731.36	731.36	731.36	731.36	456.26	456.26
Other Intangible Assets	76.74	77.23	87.15	95.85	52.91	58.37
Long-Term Deferred Tax Assets	51.75	48.73	32.47	9.07	13.8	24.09
Long-Term Deferred Charges	8.88	10.13	6.47	2.48	2.77	2.52
Other Long-Term Assets	1,013	837.01	1,192	1,256	1,073	1,448
Total Assets	5,095	5,283	4,869	4,976	4,660	3,880
Accounts Payable	376.88	379.01	235.74	172.7	216.28	205.75
Accrued Expenses	84.86	141.58	91.17	63.6	122.44	37.1
Short-Term Debt	-	-	-	-	-	2.5
Current Portion of Leases	-	11.61	13.43	6.72	7.15	-
Current Income Taxes Payable	-	10.62	-	6.06	29.77	10.71
Current Unearned Revenue	42.32	33.21	23.43	29.22	15.56	17.66
Other Current Liabilities	28.52	147.59	277.21	303.61	115.69	78.64
Total Current Liabilities	532.59	723.61	640.97	581.91	506.88	352.35
Long-Term Leases	31.1	31.6	42.92	18	22.46	-
Long-Term Unearned Revenue	17.41	23.57	23.09	16.68	20.15	29.33
Long-Term Deferred Tax Liabilities	76	79.89	87.38	116.87	114.14	140.28
Other Long-Term Liabilities	15.36	15.36	15.36	15.36	15.36	29.6
Total Liabilities	672.46	874.03	809.71	748.82	678.99	551.56
Common Stock	708.92	708.92	711.81	712.18	712.82	704.12
Additional Paid-In Capital	995.48	995.48	1,007	1,002	980.95	923.89
Retained Earnings	2,695	2,682	2,357	2,560	2,303	1,666
Treasury Stock	-	-	-40.2	-69.84	-82.35	-23.96
Comprehensive Income & Other	23.21	23.21	23.21	23.21	23.21	21.92
Total Common Equity	4,423	4,409	4,059	4,227	3,937	3,292
Minority Interest	-	-	-	-	43.96	36.11
Shareholders' Equity	4,423	4,409	4,059	4,227	3,981	3,328
Total Liabilities & Equity	5,095	5,283	4,869	4,976	4,660	3,880
Total Debt	31.1	43.21	56.34	24.72	29.61	2.5
Net Cash (Debt)	1,129	1,485	1,110	1,436	2,051	1,055
Net Cash Growth	-17.90%	33.77%	-22.71%	-29.98%	94.42%	-42.68%
Net Cash Per Share	1.58	2.10	1.66	2.05	2.90	1.50
Filing Date Shares Outstanding	701.25	708.92	499.06	656.07	691.3	699.4
Total Common Shares Outstanding	701.25	708.92	499.06	656.07	691.3	699.4
Working Capital	2,524	2,700	2,004	2,183	2,447	1,458
Book Value Per Share	6.31	6.22	8.13	6.44	5.70	4.71
Tangible Book Value	3,615	3,601	3,241	3,400	3,428	2,777
Tangible Book Value Per Share	5.15	5.08	6.49	5.18	4.96	3.97
Buildings	-	115.37	115.37	94.09	94.09	94.09
Machinery	-	90.96	82.81	65.63	52.03	48.63
Construction In Progress	-	2.51	3.93	6.44	0.5	0.4

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.