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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,346	3,816	2,545	1,845	1,454	3,208
Trading Asset Securities	1,645	1,355	2,316	2,856	3,843	2,244
Cash & Short-Term Investments	4,991	5,171	4,861	4,701	5,297	5,453
Cash Growth	0.86%	6.36%	3.42%	-11.25%	-2.86%	1203.48%
Accounts Receivable	612.83	374.73	402.42	267.89	314.33	81.59
Other Receivables	8.93	10.98	9.7	21	15.91	7.68
Receivables	621.76	385.71	412.12	288.9	330.24	89.28
Inventory	693.61	724.23	657.78	946.01	540.99	168.31
Prepaid Expenses	-	-	0.5	0.61	0.01	-
Other Current Assets	35.95	36.54	21.28	17.74	25.3	10.47
Total Current Assets	6,342	6,317	5,953	5,954	6,193	5,721
Property, Plant & Equipment	346.92	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	98.43	120.79	141.73	132.97	76.01	26.88
Long-Term Deferred Charges	7.51	9.08	16	6.21	7.2	0.87
Other Long-Term Assets	313.93	224.51	280.49	203.11	1.55	1.31
Total Assets	7,193	7,055	6,551	6,413	6,358	5,764
Accounts Payable	275.29	297.45	287.17	184.65	340.67	170.83
Accrued Expenses	52.21	89.52	79.58	61.87	39.14	28.44
Short-Term Debt	-	20.01	-	110.09	-	30.9
Current Portion of Leases	14.44	15.63	9.7	14.95	13.23	-
Current Income Taxes Payable	12.54	0.72	-	-	0.55	0.88
Current Unearned Revenue	2.67	20.96	2.26	0.32	0	1.25
Other Current Liabilities	131.86	89.04	64.99	60.24	32.69	12.4
Total Current Liabilities	489.01	533.35	443.7	432.11	426.29	244.69
Long-Term Leases	14.7	15.42	4.54	3.56	9.18	-
Long-Term Unearned Revenue	0.29	1.52	5.5	14.83	18.96	23.85
Other Long-Term Liabilities	-	-	0.47	-	-	-
Total Liabilities	504	550.28	454.2	450.5	454.43	268.54
Common Stock	120.05	120.05	120.03	120	120	120
Additional Paid-In Capital	5,272	5,189	5,185	5,161	5,170	5,150
Retained Earnings	1,331	1,170	819.41	695.79	614.17	226.61
Treasury Stock	-36.39	-44.01	-66.55	-48.1	-	-
Comprehensive Income & Other	2.48	69.37	38.93	33.6	-1.23	-0.79
Shareholders' Equity	6,689	6,505	6,097	5,963	5,903	5,496
Total Liabilities & Equity	7,193	7,055	6,551	6,413	6,358	5,764
Total Debt	29.14	51.07	14.24	128.6	22.41	30.9
Net Cash (Debt)	4,962	5,120	4,847	4,572	5,274	5,422
Net Cash Growth	1.20%	5.62%	6.02%	-13.31%	-2.72%	1196.09%
Net Cash Per Share	29.31	30.32	28.68	27.15	31.35	43.03
Filing Date Shares Outstanding	167.62	167.53	167.25	167.42	168	168
Total Common Shares Outstanding	167.62	167.53	167.25	167.42	168	168
Working Capital	5,853	5,784	5,509	5,522	5,767	5,476
Book Value Per Share	39.91	38.83	36.45	35.62	35.14	32.71
Tangible Book Value	6,591	6,384	5,955	5,819	5,827	5,469
Tangible Book Value Per Share	39.32	38.11	35.61	34.76	34.69	32.55
Buildings	39.43	39.43	-	-	-	-
Machinery	212.66	208.66	148.92	98.44	76.14	23.4
Construction In Progress	183.73	136.4	46.29	10.92	1.51	-

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