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	3,536	3,816	2,545	1,845	1,454
Short-Term Investments	200	-	-	-	-
Trading Asset Securities	1,584	1,355	2,316	2,856	3,843
Cash & Short-Term Investments	5,319	5,171	4,861	4,701	5,297
Cash Growth	2.87%	6.36%	3.42%	-11.25%	-2.86%
Accounts Receivable	370.95	374.73	402.42	267.89	314.33
Other Receivables	17.53	10.98	9.7	21	15.91
Receivables	388.48	385.71	412.12	288.9	330.24
Inventory	875.68	724.23	657.78	946.01	540.99
Prepaid Expenses	29.67	-	0.5	0.61	0.01
Other Current Assets	73.09	36.54	21.28	17.74	25.3
Total Current Assets	6,686	6,317	5,953	5,954	6,193
Property, Plant & Equipment	371.88	313.77	139.99	86.45	79.68
Long-Term Investments	341.33	291.03	20	20	-
Goodwill	-	-	-	10.56	-
Other Intangible Assets	105.3	120.79	141.73	132.97	76.01
Long-Term Deferred Charges	6.41	9.08	16	6.21	7.2
Other Long-Term Assets	6.87	2.82	280.49	203.11	1.55
Total Assets	7,518	7,055	6,551	6,413	6,358
Accounts Payable	229.29	297.45	287.17	184.65	340.67
Accrued Expenses	102.03	89.52	79.58	61.87	39.14
Short-Term Debt	-	20.01	-	110.09	-
Current Portion of Leases	10.2	15.63	9.7	14.95	13.23
Current Income Taxes Payable	-	0.72	-	-	0.55
Current Unearned Revenue	9.42	20.96	2.26	0.32	0
Other Current Liabilities	97.2	89.04	64.99	60.24	32.69
Total Current Liabilities	448.14	533.35	443.7	432.11	426.29
Long-Term Leases	10.27	15.42	4.54	3.56	9.18
Long-Term Unearned Revenue	6.92	1.52	5.5	14.83	18.96
Other Long-Term Liabilities	-	-	0.47	-	-
Total Liabilities	465.33	550.28	454.2	450.5	454.43
Common Stock	168.69	120.05	120.03	120	120
Additional Paid-In Capital	5,262	5,256	5,185	5,161	5,170
Retained Earnings	1,620	1,170	819.41	695.79	614.17
Treasury Stock	-	-44.01	-66.55	-48.1	-
Comprehensive Income & Other	1.56	2.71	38.93	33.6	-1.23
Shareholders' Equity	7,053	6,505	6,097	5,963	5,903
Total Liabilities & Equity	7,518	7,055	6,551	6,413	6,358
Total Debt	20.47	51.07	14.24	128.6	22.41
Net Cash (Debt)	5,299	5,120	4,847	4,572	5,274
Net Cash Growth	3.50%	5.62%	6.02%	-13.31%	-2.72%
Net Cash Per Share	31.39	30.34	28.68	27.15	31.35
Filing Date Shares Outstanding	168.69	167.53	167.25	167.42	168
Total Common Shares Outstanding	168.69	167.53	167.25	167.42	168
Working Capital	6,238	5,784	5,509	5,522	5,767
Book Value Per Share	41.81	38.83	36.45	35.62	35.14
Tangible Book Value	6,947	6,384	5,955	5,819	5,827
Tangible Book Value Per Share	41.18	38.11	35.61	34.76	34.69
Buildings	39.43	39.43	-	-	-
Machinery	232.36	208.66	148.92	98.44	76.14
Construction In Progress	214.18	136.4	46.29	10.92	1.51

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