Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. (SHE:000530)

SHE:000530 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	764.03	1,002	840.76	921.66	438.97	373.45
Cash & Short-Term Investments	764.03	1,002	840.76	921.66	438.97	373.45
Cash Growth	2.25%	19.18%	-8.78%	109.96%	17.55%	23.85%
Accounts Receivable	2,737	2,412	2,471	2,201	1,142	1,109
Other Receivables	35.86	45.82	41.4	67.11	75.33	109.53
Receivables	2,773	2,458	2,512	2,268	1,217	1,219
Inventory	1,270	1,394	1,638	1,395	1,015	731.66
Prepaid Expenses	-	0.11	0.02	0.02	0.15	0.45
Restricted Cash	-	40.16	110.28	84.5	83.69	-
Other Current Assets	268.43	191.56	179.45	205.47	207.07	177.25
Total Current Assets	5,075	5,085	5,281	4,875	2,961	2,502
Property, Plant & Equipment	1,228	1,321	1,437	1,376	918.3	925.4
Long-Term Investments	511.03	483.66	685.3	712.94	1,493	1,837
Goodwill	286.4	286.4	286.4	248.35	1.75	1.75
Other Intangible Assets	196.67	204	210.55	168.08	142.59	145.44
Long-Term Accounts Receivable	0.15	0.14	-	5.16	-	65.87
Long-Term Deferred Tax Assets	104.41	103.75	113.65	95.42	89.88	68.98
Long-Term Deferred Charges	6.09	5.72	5.35	6.49	8.09	9.66
Other Long-Term Assets	158.12	138.09	143.83	115.33	120.75	126.29
Total Assets	7,566	7,628	8,163	7,602	5,736	5,682
Accounts Payable	2,339	2,170	2,327	2,205	1,300	1,062
Accrued Expenses	105.85	161.23	160.36	147.55	47.37	39.35
Short-Term Debt	157.58	167.28	262.29	274.05	245.94	282.97
Current Portion of Long-Term Debt	209.16	139.78	119.4	24.9	-	37.16
Current Portion of Leases	-	21.64	31.25	38.21	24.18	-
Current Income Taxes Payable	17.57	15.28	10.96	3.54	0.83	3.11
Current Unearned Revenue	436.56	645.71	787.69	647.65	499.72	295.1
Other Current Liabilities	479.59	418.87	482.51	272.52	250.97	193.57
Total Current Liabilities	3,746	3,740	4,181	3,613	2,369	1,914
Long-Term Debt	420.85	547.35	679.7	715.1	150	160
Long-Term Leases	36.29	31.52	34.47	42.24	25.39	14.62
Long-Term Unearned Revenue	96	90.73	98.27	99.75	106.19	104.46
Long-Term Deferred Tax Liabilities	23.68	26.6	60.81	52.38	35.6	32.01
Other Long-Term Liabilities	2.79	2.7	4.54	18.81	-	7.59
Total Liabilities	4,325	4,439	5,059	4,542	2,686	2,232
Common Stock	843.21	843.21	843.21	843.21	843.21	843.21
Additional Paid-In Capital	717.1	669.19	669.19	669.19	669.19	659.62
Retained Earnings	1,620	1,570	1,485	1,444	1,437	1,803
Comprehensive Income & Other	2.21	50.11	50.56	50.11	53.2	69.65
Total Common Equity	3,182	3,132	3,048	3,006	3,003	3,376
Minority Interest	58.74	57.01	56.53	54.07	46.65	73.6
Shareholders' Equity	3,241	3,189	3,104	3,060	3,049	3,449
Total Liabilities & Equity	7,566	7,628	8,163	7,602	5,736	5,682
Total Debt	823.89	907.57	1,127	1,094	445.51	494.75
Net Cash (Debt)	-59.86	94.41	-286.34	-172.84	-6.54	-121.31
Net Cash Per Share	-0.07	0.11	-0.35	-0.18	-0.01	-0.14
Filing Date Shares Outstanding	843.21	843.21	843.21	843.21	843.21	843.21
Total Common Shares Outstanding	843.21	843.21	843.21	843.21	843.21	843.21
Working Capital	1,329	1,345	1,100	1,261	592.39	587.95
Book Value Per Share	3.77	3.71	3.61	3.57	3.56	4.00
Tangible Book Value	2,699	2,642	2,551	2,590	2,858	3,228
Tangible Book Value Per Share	3.20	3.13	3.02	3.07	3.39	3.83
Buildings	-	991.21	983.64	832.93	695.34	-
Machinery	-	2,020	2,121	1,926	691.43	-
Construction In Progress	-	86.22	114.8	115.58	38.97	-

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