Bestechnic (Shanghai) 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	-	3,816	2,545	1,845	1,454
Trading Asset Securities	-	1,355	2,316	2,856	3,843
Cash & Short-Term Investments	5,378	5,171	4,861	4,701	5,297
Cash Growth	4.00%	6.36%	3.42%	-11.25%	-2.86%
Accounts Receivable	-	374.73	402.42	267.89	314.33
Other Receivables	-	10.98	9.7	21	15.91
Receivables	-	385.71	412.12	288.9	330.24
Inventory	-	724.23	657.78	946.01	540.99
Prepaid Expenses	-	-	0.5	0.61	0.01
Other Current Assets	-	36.54	21.28	17.74	25.3
Total Current Assets	-	6,317	5,953	5,954	6,193
Property, Plant & Equipment	-	313.77	139.99	86.45	79.68
Long-Term Investments	-	69.34	20	20	-
Goodwill	-	-	-	10.56	-
Other Intangible Assets	-	120.79	141.73	132.97	76.01
Long-Term Deferred Charges	-	9.08	16	6.21	7.2
Other Long-Term Assets	-	224.51	280.49	203.11	1.55
Total Assets	-	7,055	6,551	6,413	6,358
Accounts Payable	-	297.45	287.17	184.65	340.67
Accrued Expenses	-	89.52	79.58	61.87	39.14
Short-Term Debt	-	20.01	-	110.09	-
Current Portion of Leases	-	15.63	9.7	14.95	13.23
Current Income Taxes Payable	-	0.72	-	-	0.55
Current Unearned Revenue	-	20.96	2.26	0.32	0
Other Current Liabilities	-	89.04	64.99	60.24	32.69
Total Current Liabilities	-	533.35	443.7	432.11	426.29
Long-Term Leases	-	15.42	4.54	3.56	9.18
Long-Term Unearned Revenue	-	1.52	5.5	14.83	18.96
Other Long-Term Liabilities	-	-	0.47	-	-
Total Liabilities	-	550.28	454.2	450.5	454.43
Common Stock	-	120.05	120.03	120	120
Additional Paid-In Capital	-	5,189	5,185	5,161	5,170
Retained Earnings	-	1,170	819.41	695.79	614.17
Treasury Stock	-	-44.01	-66.55	-48.1	-
Comprehensive Income & Other	-	69.37	38.93	33.6	-1.23
Shareholders' Equity	6,923	6,505	6,097	5,963	5,903
Total Liabilities & Equity	-	7,055	6,551	6,413	6,358
Total Debt	25.61	51.07	14.24	128.6	22.41
Net Cash (Debt)	5,352	5,120	4,847	4,572	5,274
Net Cash Growth	4.54%	5.62%	6.02%	-13.31%	-2.72%
Net Cash Per Share	31.75	30.32	28.68	27.15	31.35
Filing Date Shares Outstanding	169.11	167.53	167.25	167.42	168
Total Common Shares Outstanding	169.11	167.53	167.25	167.42	168
Working Capital	-	5,784	5,509	5,522	5,767
Book Value Per Share	40.91	38.83	36.45	35.62	35.14
Tangible Book Value	6,826	6,384	5,955	5,819	5,827
Tangible Book Value Per Share	40.33	38.11	35.61	34.76	34.69
Buildings	-	39.43	-	-	-
Machinery	-	208.66	148.92	98.44	76.14
Construction In Progress	-	136.4	46.29	10.92	1.51

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.