Shenzhen Best of Best Holdings Co.,Ltd. (SHE:001298)

SHE:001298 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	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	442.32	266.68	560.7	796.98	221.84	120.84
Trading Asset Securities	38	120.8	233.7	102	-	-
Cash & Short-Term Investments	480.32	387.48	794.4	898.98	221.84	120.84
Cash Growth	31.55%	-51.22%	-11.63%	305.24%	83.58%	-68.71%
Accounts Receivable	2,151	1,604	1,094	950.88	1,114	993.53
Other Receivables	26.13	3.31	13.33	3.31	0.71	1.59
Receivables	2,177	1,607	1,107	954.19	1,115	995.12
Inventory	791.22	592.65	613.74	571.6	791.16	392.96
Prepaid Expenses	-	-	-	-	2.77	0.5
Other Current Assets	99.93	119.6	57.13	69.06	17.95	6.93
Total Current Assets	3,549	2,707	2,573	2,494	2,149	1,516
Property, Plant & Equipment	19.89	11.63	14.89	16.88	18.73	0.9
Long-Term Investments	43	43	43	5	5	5
Other Intangible Assets	0.22	0.31	0.48	0.73	0.54	0.46
Long-Term Deferred Tax Assets	32.6	28.84	21.42	17.89	12.18	12.93
Long-Term Deferred Charges	4.27	4.28	6.8	1.05	1.72	0.05
Other Long-Term Assets	-	-	0.05	0.16	-	0.03
Total Assets	3,649	2,795	2,659	2,536	2,187	1,536
Accounts Payable	549.96	352.38	337.74	270.54	595.12	457.29
Accrued Expenses	32.21	29.61	24.31	53.92	34.44	31.81
Short-Term Debt	1,356	781.86	704.29	668.56	866.55	571.87
Current Portion of Leases	5.22	5.79	8.28	8.3	7.08	-
Current Income Taxes Payable	16.69	6.42	1.16	1.54	14.26	9.74
Current Unearned Revenue	48.8	14.68	9.35	20.02	26.98	13.32
Other Current Liabilities	12.93	25.14	29.96	2.41	4	2.65
Total Current Liabilities	2,021	1,216	1,115	1,025	1,548	1,087
Long-Term Leases	12.01	2.63	3.11	6.98	10.3	-
Long-Term Deferred Tax Liabilities	0.06	0.4	0.25	0.2	0.17	0.25
Total Liabilities	2,034	1,219	1,118	1,032	1,559	1,087
Common Stock	296.84	204.71	141.29	96	72	72
Additional Paid-In Capital	794.38	880.61	932.02	949.23	226.32	226.32
Retained Earnings	505.98	469.12	467.21	440.14	340.91	154.42
Treasury Stock	-13.76	-13.87	-23.78	-	-	-
Comprehensive Income & Other	27.4	35.37	24.1	17.73	-11.4	-3.94
Shareholders' Equity	1,615	1,576	1,541	1,503	627.84	448.8
Total Liabilities & Equity	3,649	2,795	2,659	2,536	2,187	1,536
Total Debt	1,373	790.28	715.68	683.83	883.93	571.87
Net Cash (Debt)	-892.58	-402.8	78.72	215.14	-662.09	-451.03
Net Cash Growth	-	-	-63.41%	-	-	-
Net Cash Per Share	-3.07	-1.38	0.27	0.95	-3.02	-2.05
Filing Date Shares Outstanding	296.84	296.84	297.06	292.67	218.31	219.5
Total Common Shares Outstanding	296.84	296.84	297.06	292.67	218.31	219.5
Working Capital	1,527	1,491	1,458	1,469	600.14	429.68
Book Value Per Share	5.43	5.31	5.19	5.14	2.88	2.04
Tangible Book Value	1,611	1,576	1,540	1,502	627.3	448.34
Tangible Book Value Per Share	5.43	5.31	5.19	5.13	2.87	2.04
Machinery	-	11.56	10.78	7.95	7.04	6.59

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