Bestechnic (Shanghai) Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	3,707	3,536	3,816	2,545	1,845	1,454
Short-Term Investments	-	200	-	-	-	-
Trading Asset Securities	1,312	1,584	1,355	2,316	2,856	3,843
Cash & Short-Term Investments	5,019	5,319	5,171	4,861	4,701	5,297
Cash Growth	-0.35%	2.87%	6.36%	3.42%	-11.25%	-2.86%
Accounts Receivable	385.5	370.95	374.73	402.42	267.89	314.33
Other Receivables	17.44	17.53	10.98	9.7	21	15.91
Receivables	402.95	388.48	385.71	412.12	288.9	330.24
Inventory	892.11	875.68	724.23	657.78	946.01	540.99
Prepaid Expenses	-	29.67	-	0.5	0.61	0.01
Other Current Assets	314.5	73.09	36.54	21.28	17.74	25.3
Total Current Assets	6,629	6,686	6,317	5,953	5,954	6,193
Property, Plant & Equipment	403.15	371.88	313.77	139.99	86.45	79.68
Long-Term Investments	90.93	341.33	291.03	20	20	-
Goodwill	-	-	-	-	10.56	-
Other Intangible Assets	131.52	105.3	120.79	141.73	132.97	76.01
Long-Term Deferred Charges	5.15	6.41	9.08	16	6.21	7.2
Other Long-Term Assets	254.86	6.87	2.82	280.49	203.11	1.55
Total Assets	7,515	7,518	7,055	6,551	6,413	6,358
Accounts Payable	183.11	229.29	297.45	287.17	184.65	340.67
Accrued Expenses	28.1	102.03	89.52	79.58	61.87	39.14
Short-Term Debt	-	-	20.01	-	110.09	-
Current Portion of Leases	8.01	10.2	15.63	9.7	14.95	13.23
Current Income Taxes Payable	17.78	-	0.72	-	-	0.55
Current Unearned Revenue	7.52	9.42	20.96	2.26	0.32	0
Other Current Liabilities	103.38	97.2	89.04	64.99	60.24	32.69
Total Current Liabilities	347.89	448.14	533.35	443.7	432.11	426.29
Long-Term Leases	8.49	10.27	15.42	4.54	3.56	9.18
Long-Term Unearned Revenue	8.11	6.92	1.52	5.5	14.83	18.96
Other Long-Term Liabilities	-	-	-	0.47	-	-
Total Liabilities	364.49	465.33	550.28	454.2	450.5	454.43
Common Stock	168.69	168.69	120.05	120.03	120	120
Additional Paid-In Capital	5,271	5,262	5,256	5,185	5,161	5,170
Retained Earnings	1,709	1,620	1,170	819.41	695.79	614.17
Treasury Stock	-	-	-44.01	-66.55	-48.1	-
Comprehensive Income & Other	0.77	1.56	2.71	38.93	33.6	-1.23
Shareholders' Equity	7,150	7,053	6,505	6,097	5,963	5,903
Total Liabilities & Equity	7,515	7,518	7,055	6,551	6,413	6,358
Total Debt	16.49	20.47	51.07	14.24	128.6	22.41
Net Cash (Debt)	5,003	5,299	5,120	4,847	4,572	5,274
Net Cash Growth	-0.07%	3.50%	5.62%	6.02%	-13.31%	-2.72%
Net Cash Per Share	29.64	31.39	30.34	28.68	27.15	31.35
Filing Date Shares Outstanding	168.69	168.69	167.53	167.25	167.42	168
Total Common Shares Outstanding	168.69	168.69	167.53	167.25	167.42	168
Working Capital	6,281	6,238	5,784	5,509	5,522	5,767
Book Value Per Share	42.39	41.81	38.83	36.45	35.62	35.14
Tangible Book Value	7,019	6,947	6,384	5,955	5,819	5,827
Tangible Book Value Per Share	41.61	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.