Bescient Technologies 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	299.04	487.6	540.65	261.57	226.16	227.23
Trading Asset Securities	395.56	246.78	234.11	428.35	-	-
Cash & Short-Term Investments	694.6	734.38	774.76	689.92	226.16	227.23
Cash Growth	-4.77%	-5.21%	12.30%	205.06%	-0.47%	-19.26%
Accounts Receivable	218.42	230.62	267.47	269.12	271.93	216.15
Other Receivables	19.47	18.81	22.96	21.58	11.72	25.44
Receivables	237.88	249.43	290.43	290.7	283.65	241.59
Inventory	200.26	189.62	224.52	186.48	169.88	198.08
Other Current Assets	46.24	42.94	10.22	228.07	21.99	27.87
Total Current Assets	1,179	1,216	1,300	1,395	701.68	694.76
Property, Plant & Equipment	26.74	30.88	42.24	38.54	30.82	36.97
Long-Term Investments	20.49	0.51	1.82	1.36	1.25	1.89
Other Intangible Assets	1.47	1.56	1.94	2.19	2.48	2.77
Long-Term Accounts Receivable	-	6.24	-	-	-	1.36
Long-Term Deferred Tax Assets	51.71	45.65	28.12	14.48	12.38	9.09
Long-Term Deferred Charges	1.62	2.05	3.79	3.21	0.9	1.73
Other Long-Term Assets	8.53	1.87	3.73	3.32	-	-
Total Assets	1,290	1,305	1,382	1,458	749.5	748.58
Accounts Payable	105.57	121.03	86.36	70.36	63.94	64.98
Accrued Expenses	8.05	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	14.95	0.1	0.36	1.51	5.9	0.21
Current Unearned Revenue	98.15	78.86	122.36	73.12	96.78	142.13
Other Current Liabilities	26.24	28.22	8.74	18.3	24.2	38.04
Total Current Liabilities	261.1	264.61	253.21	293.43	240.47	297.93
Long-Term Leases	8.27	9.63	15.19	10.23	2.54	7.14
Long-Term Unearned Revenue	1.67	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	4.99	5.65	3.27	2.41	3.73	4.24
Total Liabilities	276.04	281.57	275.76	310.22	250.95	314.77
Common Stock	78.52	78.52	78.52	78.52	58.89	58.89
Additional Paid-In Capital	909.99	909.46	908.29	906.45	300.64	294.32
Retained Earnings	11.4	28.55	113.98	159.59	136.22	77.85
Comprehensive Income & Other	-	-	-	-	-	0.01
Total Common Equity	999.91	1,017	1,101	1,145	495.74	431.06
Minority Interest	13.59	7.01	5.02	3.5	2.81	2.75
Shareholders' Equity	1,013	1,024	1,106	1,148	498.55	433.81
Total Liabilities & Equity	1,290	1,305	1,382	1,458	749.5	748.58
Total Debt	16.41	17.72	21.07	113.79	8.84	15.58
Net Cash (Debt)	678.2	716.66	753.69	576.12	217.32	211.64
Net Cash Growth	-4.46%	-4.91%	30.82%	165.11%	2.68%	18.31%
Net Cash Per Share	8.67	9.14	9.58	8.87	3.69	3.59
Filing Date Shares Outstanding	77.95	78.52	78.52	78.52	58.89	58.89
Total Common Shares Outstanding	77.95	78.52	78.52	78.52	58.89	58.89
Working Capital	917.88	951.75	1,047	1,102	461.2	396.84
Book Value Per Share	12.83	12.95	14.02	14.58	8.42	7.32
Tangible Book Value	998.44	1,015	1,099	1,142	493.27	428.29
Tangible Book Value Per Share	12.81	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

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