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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	203.79	266.68	560.7	796.98	221.84	120.84
Trading Asset Securities	50.8	120.8	233.7	102	-	-
Cash & Short-Term Investments	254.59	387.48	794.4	898.98	221.84	120.84
Cash Growth	-60.68%	-51.22%	-11.63%	305.24%	83.58%	-68.71%
Accounts Receivable	1,598	1,604	1,094	950.88	1,114	993.53
Other Receivables	4.16	3.31	13.33	3.31	0.71	1.59
Receivables	1,602	1,607	1,107	954.19	1,115	995.12
Inventory	620.88	592.65	613.74	571.6	791.16	392.96
Prepaid Expenses	-	-	-	-	2.77	0.5
Other Current Assets	145.75	119.6	57.13	69.06	17.95	6.93
Total Current Assets	2,624	2,707	2,573	2,494	2,149	1,516
Property, Plant & Equipment	11.07	11.63	14.89	16.88	18.73	0.9
Long-Term Investments	43	43	43	5	5	5
Other Intangible Assets	0.28	0.31	0.48	0.73	0.54	0.46
Long-Term Deferred Tax Assets	28.5	28.84	21.42	17.89	12.18	12.93
Long-Term Deferred Charges	3.98	4.28	6.8	1.05	1.72	0.05
Other Long-Term Assets	-	-	0.05	0.16	-	0.03
Total Assets	2,710	2,795	2,659	2,536	2,187	1,536
Accounts Payable	346.46	352.38	337.74	270.54	595.12	457.29
Accrued Expenses	13.87	29.61	24.31	53.92	34.44	31.81
Short-Term Debt	724.51	781.86	704.29	668.56	866.55	571.87
Current Portion of Leases	4.78	5.79	8.28	8.3	7.08	-
Current Income Taxes Payable	9.05	6.42	1.16	1.54	14.26	9.74
Current Unearned Revenue	10.82	14.68	9.35	20.02	26.98	13.32
Other Current Liabilities	4.07	25.14	29.96	2.41	4	2.65
Total Current Liabilities	1,114	1,216	1,115	1,025	1,548	1,087
Long-Term Leases	3.14	2.63	3.11	6.98	10.3	-
Long-Term Deferred Tax Liabilities	0.37	0.4	0.25	0.2	0.17	0.25
Total Liabilities	1,117	1,219	1,118	1,032	1,559	1,087
Common Stock	204.71	204.71	141.29	96	72	72
Additional Paid-In Capital	882.25	880.61	932.02	949.23	226.32	226.32
Retained Earnings	486.72	469.12	467.21	440.14	340.91	154.42
Treasury Stock	-13.87	-13.87	-23.78	-	-	-
Comprehensive Income & Other	33.6	35.37	24.1	17.73	-11.4	-3.94
Shareholders' Equity	1,593	1,576	1,541	1,503	627.84	448.8
Total Liabilities & Equity	2,710	2,795	2,659	2,536	2,187	1,536
Total Debt	732.43	790.28	715.68	683.83	883.93	571.87
Net Cash (Debt)	-477.84	-402.8	78.72	215.14	-662.09	-451.03
Net Cash Growth	-	-	-63.41%	-	-	-
Net Cash Per Share	-1.63	-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	1,510	1,491	1,458	1,469	600.14	429.68
Book Value Per Share	5.37	5.31	5.19	5.14	2.88	2.04
Tangible Book Value	1,593	1,576	1,540	1,502	627.3	448.34
Tangible Book Value Per Share	5.37	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.