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	Sep '26 Sep 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	3,371	3,536	3,816	2,545	1,845	1,454
Short-Term Investments	-	200	-	-	-	-
Trading Asset Securities	1,619	1,584	1,355	2,316	2,856	3,843
Cash & Short-Term Investments	4,990	5,319	5,171	4,861	4,701	5,297
Cash Growth	-7.20%	2.87%	6.36%	3.42%	-11.25%	-2.86%
Accounts Receivable	456.93	370.95	374.73	402.42	267.89	314.33
Other Receivables	17.61	17.53	10.98	9.7	21	15.91
Receivables	474.54	388.48	385.71	412.12	288.9	330.24
Inventory	905.72	875.68	724.23	657.78	946.01	540.99
Prepaid Expenses	-	29.67	-	0.5	0.61	0.01
Other Current Assets	255.3	73.09	36.54	21.28	17.74	25.3
Total Current Assets	6,626	6,686	6,317	5,953	5,954	6,193
Property, Plant & Equipment	447.55	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	137.91	105.3	120.79	141.73	132.97	76.01
Long-Term Deferred Charges	7.05	6.41	9.08	16	6.21	7.2
Other Long-Term Assets	253.05	6.87	2.82	58.8	203.11	1.55
Total Assets	7,577	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	Sep '26 Sep 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	259.92	229.29	297.45	287.17	184.65	340.67
Accrued Expenses	77.45	102.03	89.52	79.58	61.87	39.14
Short-Term Debt	-	-	20.01	-	110.09	-
Current Portion of Leases	15.14	10.2	15.63	9.7	14.95	13.23
Current Income Taxes Payable	9.59	-	0.72	-	-	0.55
Current Unearned Revenue	5.53	9.42	20.96	2.26	0.32	0
Other Current Liabilities	130.24	97.2	89.04	64.99	60.24	32.69
Total Current Liabilities	497.85	448.14	533.35	443.7	432.11	426.29
Long-Term Leases	12.37	10.27	15.42	4.54	3.56	9.18
Long-Term Unearned Revenue	5.85	6.92	1.52	5.5	14.83	18.96
Other Long-Term Liabilities	-	-	-	0.47	-	-
Total Liabilities	516.08	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	Sep '26 Sep 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	236.89	168.69	120.05	120.03	120	120
Additional Paid-In Capital	5,249	5,262	5,256	5,185	5,161	5,170
Retained Earnings	1,599	1,620	1,170	819.41	695.79	614.17
Treasury Stock	-22.52	-	-44.01	-66.55	-48.1	-
Comprehensive Income & Other	-0.93	1.56	2.71	38.93	33.6	-1.23
Shareholders' Equity	7,061	7,053	6,505	6,097	5,963	5,903
Total Liabilities & Equity	7,577	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	Sep '26 Sep 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	27.51	20.47	51.07	14.24	128.6	22.41
Net Cash (Debt)	4,963	5,299	5,120	4,847	4,572	5,274
Net Cash Growth	-7.27%	3.50%	5.62%	6.02%	-13.31%	-2.72%
Net Cash Per Share	21.01	22.42	21.67	20.48	19.39	22.39
Filing Date Shares Outstanding	236.89	236.17	234.54	234.16	234.39	235.2
Total Common Shares Outstanding	236.89	236.17	234.54	234.16	234.39	235.2
Working Capital	6,128	6,238	5,784	5,509	5,522	5,767
Book Value Per Share	29.81	29.86	27.73	26.04	25.44	25.10
Tangible Book Value	6,923	6,947	6,384	5,955	5,819	5,827
Tangible Book Value Per Share	29.23	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