Bestechnic (Shanghai) Co., Ltd. (SHA:688608)

Bestechnic (Shanghai) 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,594	3,816	2,545	1,845	1,454	3,208
Trading Asset Securities	1,784	1,355	2,316	2,856	3,843	2,244
Cash & Short-Term Investments	5,378	5,171	4,861	4,701	5,297	5,453
Cash Growth	7.32%	6.36%	3.42%	-11.25%	-2.86%	1203.48%
Accounts Receivable	597.02	374.73	402.42	267.89	314.33	81.59
Other Receivables	7	10.98	9.7	21	15.91	7.68
Receivables	604.02	385.71	412.12	288.9	330.24	89.28
Inventory	701.64	724.23	657.78	946.01	540.99	168.31
Prepaid Expenses	-	-	0.5	0.61	0.01	-
Other Current Assets	53.98	36.54	21.28	17.74	25.3	10.47
Total Current Assets	6,737	6,317	5,953	5,954	6,193	5,721
Property, Plant & Equipment	374.51	313.77	139.99	86.45	79.68	14.48
Long-Term Investments	84.2	69.34	20	20	-	-
Goodwill	-	-	-	10.56	-	-
Other Intangible Assets	96.89	120.79	141.73	132.97	76.01	26.88
Long-Term Deferred Charges	14.73	9.08	16	6.21	7.2	0.87
Other Long-Term Assets	183.94	224.51	280.49	203.11	1.55	1.31
Total Assets	7,492	7,055	6,551	6,413	6,358	5,764
Accounts Payable	295.49	297.45	287.17	184.65	340.67	170.83
Accrued Expenses	73.65	89.52	79.58	61.87	39.14	28.44
Short-Term Debt	-	20.01	-	110.09	-	30.9
Current Portion of Leases	12.88	15.63	9.7	14.95	13.23	-
Current Income Taxes Payable	11.66	0.72	-	-	0.55	0.88
Current Unearned Revenue	2.71	20.96	2.26	0.32	0	1.25
Other Current Liabilities	159.83	89.04	64.99	60.24	32.69	12.4
Total Current Liabilities	556.21	533.35	443.7	432.11	426.29	244.69
Long-Term Leases	12.73	15.42	4.54	3.56	9.18	-
Long-Term Unearned Revenue	0	1.52	5.5	14.83	18.96	23.85
Other Long-Term Liabilities	-	-	0.47	-	-	-
Total Liabilities	568.95	550.28	454.2	450.5	454.43	268.54
Common Stock	168.37	120.05	120.03	120	120	120
Additional Paid-In Capital	5,261	5,189	5,185	5,161	5,170	5,150
Retained Earnings	1,528	1,170	819.41	695.79	614.17	226.61
Treasury Stock	-36.39	-44.01	-66.55	-48.1	-	-
Comprehensive Income & Other	1.99	69.37	38.93	33.6	-1.23	-0.79
Shareholders' Equity	6,923	6,505	6,097	5,963	5,903	5,496
Total Liabilities & Equity	7,492	7,055	6,551	6,413	6,358	5,764
Total Debt	25.61	51.07	14.24	128.6	22.41	30.9
Net Cash (Debt)	5,352	5,120	4,847	4,572	5,274	5,422
Net Cash Growth	7.74%	5.62%	6.02%	-13.31%	-2.72%	1196.09%
Net Cash Per Share	31.52	30.32	28.68	27.15	31.35	43.03
Filing Date Shares Outstanding	169.23	167.53	167.25	167.42	168	168
Total Common Shares Outstanding	169.23	167.53	167.25	167.42	168	168
Working Capital	6,181	5,784	5,509	5,522	5,767	5,476
Book Value Per Share	40.91	38.83	36.45	35.62	35.14	32.71
Tangible Book Value	6,826	6,384	5,955	5,819	5,827	5,469
Tangible Book Value Per Share	40.33	38.11	35.61	34.76	34.69	32.55
Buildings	-	39.43	-	-	-	-
Machinery	-	208.66	148.92	98.44	76.14	23.4
Construction In Progress	-	136.4	46.29	10.92	1.51	-

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