Bestechnic (Shanghai) Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	3,403	3,536	3,816	2,545	1,845	1,454
Short-Term Investments	-	200	-	-	-	-
Trading Asset Securities	1,629	1,584	1,355	2,316	2,856	3,843
Cash & Short-Term Investments	5,032	5,319	5,171	4,861	4,701	5,297
Cash Growth	0.84%	2.87%	6.36%	3.42%	-11.25%	-2.86%
Accounts Receivable	403.01	370.95	374.73	402.42	267.89	314.33
Other Receivables	19.18	17.53	10.98	9.7	21	15.91
Receivables	422.18	388.48	385.71	412.12	288.9	330.24
Inventory	861.68	875.68	724.23	657.78	946.01	540.99
Prepaid Expenses	-	29.67	-	0.5	0.61	0.01
Other Current Assets	272.76	73.09	36.54	21.28	17.74	25.3
Total Current Assets	6,589	6,686	6,317	5,953	5,954	6,193
Property, Plant & Equipment	413.58	371.88	313.77	139.99	86.45	79.68
Long-Term Investments	105.91	341.33	291.03	241.69	20	-
Goodwill	-	-	-	-	10.56	-
Other Intangible Assets	152.16	105.3	120.79	141.73	132.97	76.01
Long-Term Deferred Charges	4.75	6.41	9.08	16	6.21	7.2
Other Long-Term Assets	254.98	6.87	2.82	58.8	203.11	1.55
Total Assets	7,521	7,518	7,055	6,551	6,413	6,358

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	177.07	229.29	297.45	287.17	184.65	340.67
Accrued Expenses	52.26	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	12.59	-	0.72	-	-	0.55
Current Unearned Revenue	5.66	9.42	20.96	2.26	0.32	0
Other Current Liabilities	199.82	97.2	89.04	64.99	60.24	32.69
Total Current Liabilities	462.77	448.14	533.35	443.7	432.11	426.29
Long-Term Leases	15.75	10.27	15.42	4.54	3.56	9.18
Long-Term Unearned Revenue	6.96	6.92	1.52	5.5	14.83	18.96
Other Long-Term Liabilities	-	-	-	0.47	-	-
Total Liabilities	485.49	465.33	550.28	454.2	450.5	454.43

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	169.2	168.69	120.05	120.03	120	120
Additional Paid-In Capital	5,311	5,262	5,256	5,185	5,161	5,170
Retained Earnings	1,554	1,620	1,170	819.41	695.79	614.17
Treasury Stock	-	-	-44.01	-66.55	-48.1	-
Comprehensive Income & Other	-0.09	1.56	2.71	38.93	33.6	-1.23
Shareholders' Equity	7,035	7,053	6,505	6,097	5,963	5,903
Total Liabilities & Equity	7,521	7,518	7,055	6,551	6,413	6,358

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	31.13	20.47	51.07	14.24	128.6	22.41
Net Cash (Debt)	5,001	5,299	5,120	4,847	4,572	5,274
Net Cash Growth	0.80%	3.50%	5.62%	6.02%	-13.31%	-2.72%
Net Cash Per Share	21.16	22.42	21.67	20.48	19.39	22.39
Filing Date Shares Outstanding	237.56	236.17	234.54	234.16	234.39	235.2
Total Common Shares Outstanding	237.56	236.17	234.54	234.16	234.39	235.2
Working Capital	6,126	6,238	5,784	5,509	5,522	5,767
Book Value Per Share	29.61	29.86	27.73	26.04	25.44	25.10
Tangible Book Value	6,883	6,947	6,384	5,955	5,819	5,827
Tangible Book Value Per Share	28.97	29.42	27.22	25.43	24.83	24.78
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