Bescient Technologies Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	338.93	540.65	261.57	226.16	227.23	278.81
Trading Asset Securities	372.04	234.11	428.35	-	-	2.6
Cash & Short-Term Investments	710.97	774.76	689.92	226.16	227.23	281.42
Cash Growth	-6.35%	12.30%	205.06%	-0.47%	-19.26%	101.22%
Accounts Receivable	244.85	267.47	269.12	271.93	216.15	142.94
Other Receivables	23.59	22.96	21.58	11.72	25.44	19.6
Receivables	268.44	290.43	290.7	283.65	241.59	162.54
Inventory	246.42	224.52	186.48	169.88	198.08	270.95
Other Current Assets	31.09	10.22	228.07	21.99	27.87	22.38
Total Current Assets	1,257	1,300	1,395	701.68	694.76	737.29
Property, Plant & Equipment	31.65	42.24	38.54	30.82	36.97	23.59
Long-Term Investments	1.17	1.82	1.36	1.25	1.89	2.21
Other Intangible Assets	1.65	1.94	2.19	2.48	2.77	1.83
Long-Term Accounts Receivable	-	-	-	-	1.36	4.3
Long-Term Deferred Tax Assets	38.7	28.12	14.48	12.38	9.09	9.94
Long-Term Deferred Charges	2.5	3.79	3.21	0.9	1.73	1.71
Other Long-Term Assets	3.63	3.73	3.32	-	-	0.49
Total Assets	1,336	1,382	1,458	749.5	748.58	781.37
Accounts Payable	87.18	86.36	70.36	63.94	64.98	75.91
Accrued Expenses	8.17	29.5	26.58	43.35	44.13	41.2
Short-Term Debt	-	-	100.1	-	-	102.54
Current Portion of Leases	6.01	5.89	3.47	6.3	8.44	-
Current Income Taxes Payable	14.06	0.36	1.51	5.9	0.21	1.54
Current Unearned Revenue	119.9	122.36	73.12	96.78	142.13	149.75
Other Current Liabilities	8.95	8.74	18.3	24.2	38.04	26.88
Total Current Liabilities	244.28	253.21	293.43	240.47	297.93	397.81
Long-Term Leases	10.87	15.19	10.23	2.54	7.14	-
Long-Term Unearned Revenue	1.67	1.11	1.98	2.84	5.46	22.06
Long-Term Deferred Tax Liabilities	2.52	2.98	2.18	1.37	0	0
Other Long-Term Liabilities	8	3.27	2.41	3.73	4.24	6.85
Total Liabilities	267.33	275.76	310.22	250.95	314.77	426.72
Common Stock	78.52	78.52	78.52	58.89	58.89	58.89
Additional Paid-In Capital	911.52	908.29	906.45	300.64	294.32	288.88
Retained Earnings	73.66	113.98	159.59	136.22	77.85	6.19
Comprehensive Income & Other	-	-	-	-	0.01	0.01
Total Common Equity	1,064	1,101	1,145	495.74	431.06	353.96
Minority Interest	5.19	5.02	3.5	2.81	2.75	0.69
Shareholders' Equity	1,069	1,106	1,148	498.55	433.81	354.65
Total Liabilities & Equity	1,336	1,382	1,458	749.5	748.58	781.37
Total Debt	16.88	21.07	113.79	8.84	15.58	102.54
Net Cash (Debt)	694.09	753.69	576.12	217.32	211.64	178.88
Net Cash Growth	-4.55%	30.82%	165.11%	2.68%	18.31%	84.02%
Net Cash Per Share	9.00	9.58	8.87	3.69	3.59	3.23
Filing Date Shares Outstanding	78.52	78.52	78.52	58.89	58.89	55.45
Total Common Shares Outstanding	78.52	78.52	78.52	58.89	58.89	55.45
Working Capital	1,013	1,047	1,102	461.2	396.84	339.48
Book Value Per Share	13.55	14.02	14.58	8.42	7.32	6.38
Tangible Book Value	1,062	1,099	1,142	493.27	428.29	352.13
Tangible Book Value Per Share	13.53	13.99	14.55	8.38	7.27	6.35
Buildings	-	-	-	3.67	3.67	3.67
Machinery	-	59.3	53.95	41.14	38.97	37.54
Construction In Progress	-	-	-	-	0.01	-

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