Bescient Technologies Co., Ltd. (SHA:688671)

Bescient Technologies Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	380.67	487.6	540.65	261.57	226.16	227.23
Trading Asset Securities	333.57	246.78	234.11	428.35	-	-
Cash & Short-Term Investments	714.24	734.38	774.76	689.92	226.16	227.23
Cash Growth	-1.93%	-5.21%	12.30%	205.06%	-0.47%	-19.26%
Accounts Receivable	206.76	230.62	267.47	269.12	271.93	216.15
Other Receivables	17.15	18.81	22.96	21.58	11.72	25.44
Receivables	223.91	249.43	290.43	290.7	283.65	241.59
Inventory	210.44	189.62	224.52	186.48	169.88	198.08
Other Current Assets	40.47	42.94	10.22	228.07	21.99	27.87
Total Current Assets	1,189	1,216	1,300	1,395	701.68	694.76
Property, Plant & Equipment	25.54	30.88	42.24	38.54	30.82	36.97
Long-Term Investments	19.85	0.51	1.82	1.36	1.25	1.89
Other Intangible Assets	1.38	1.56	1.94	2.19	2.48	2.77
Long-Term Accounts Receivable	-	6.24	-	-	-	1.36
Long-Term Deferred Tax Assets	53.16	45.65	28.12	14.48	12.38	9.09
Long-Term Deferred Charges	1.18	2.05	3.79	3.21	0.9	1.73
Other Long-Term Assets	7.74	1.87	3.73	3.32	-	-
Total Assets	1,298	1,305	1,382	1,458	749.5	748.58

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	114.04	121.03	86.36	70.36	63.94	64.98
Accrued Expenses	7.71	28.32	29.5	26.58	43.35	44.13
Short-Term Debt	-	-	-	100.1	-	-
Current Portion of Leases	-	8.09	5.89	3.47	6.3	8.44
Current Income Taxes Payable	15.98	0.1	0.36	1.51	5.9	0.21
Current Unearned Revenue	114.41	78.86	122.36	73.12	96.78	142.13
Other Current Liabilities	25.45	28.22	8.74	18.3	24.2	38.04
Total Current Liabilities	285.97	264.61	253.21	293.43	240.47	297.93
Long-Term Leases	6.77	9.63	15.19	10.23	2.54	7.14
Long-Term Unearned Revenue	1.71	1.67	1.11	1.98	2.84	5.46
Long-Term Deferred Tax Liabilities	-	-	2.98	2.18	1.37	0
Other Long-Term Liabilities	4.09	5.65	3.27	2.41	3.73	4.24
Total Liabilities	298.54	281.57	275.76	310.22	250.95	314.77

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	78.52	78.52	78.52	78.52	58.89	58.89
Additional Paid-In Capital	910.05	909.46	908.29	906.45	300.64	294.32
Retained Earnings	-2.01	28.55	113.98	159.59	136.22	77.85
Comprehensive Income & Other	-	-	-	-	-	0.01
Total Common Equity	986.56	1,017	1,101	1,145	495.74	431.06
Minority Interest	12.81	7.01	5.02	3.5	2.81	2.75
Shareholders' Equity	999.37	1,024	1,106	1,148	498.55	433.81
Total Liabilities & Equity	1,298	1,305	1,382	1,458	749.5	748.58

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	15.15	17.72	21.07	113.79	8.84	15.58
Net Cash (Debt)	699.09	716.66	753.69	576.12	217.32	211.64
Net Cash Growth	-1.57%	-4.91%	30.82%	165.11%	2.68%	18.31%
Net Cash Per Share	9.00	9.14	9.58	8.87	3.69	3.59
Filing Date Shares Outstanding	78.75	78.52	78.52	78.52	58.89	58.89
Total Common Shares Outstanding	78.75	78.52	78.52	78.52	58.89	58.89
Working Capital	903.09	951.75	1,047	1,102	461.2	396.84
Book Value Per Share	12.53	12.95	14.02	14.58	8.42	7.32
Tangible Book Value	985.18	1,015	1,099	1,142	493.27	428.29
Tangible Book Value Per Share	12.51	12.93	13.99	14.55	8.38	7.27
Buildings	-	-	-	-	3.67	3.67
Machinery	-	59.3	59.3	53.95	41.14	38.97
Construction In Progress	-	-	-	-	-	0.01

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 4, 2026

Data Sources Report a data error