Boen Group Co., Ltd. (SHE:001366)

Boen Group 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	245.85	291.42	352.06	150.76	130.83	249.32
Cash & Short-Term Investments	245.85	291.42	352.06	150.76	130.83	249.32
Cash Growth	-5.09%	-17.22%	133.53%	15.23%	-47.52%	84.71%
Accounts Receivable	114.59	42.5	27.48	20.24	9.07	8.65
Other Receivables	3.65	0.88	6.32	1.5	0.73	0.67
Receivables	118.23	43.37	33.8	21.74	9.79	9.32
Inventory	167.5	155.84	148.38	169.84	136.2	94.35
Prepaid Expenses	-	2.97	0.18	1.92	2.19	0.86
Other Current Assets	43.37	37.6	33.27	24.25	15.2	25.3
Total Current Assets	574.95	531.2	567.69	368.51	294.22	379.16
Property, Plant & Equipment	442.61	438.56	365.03	231.49	166.59	129.17
Other Intangible Assets	87.83	88.96	90.38	94.56	76.14	25.81
Long-Term Deferred Tax Assets	22.68	20.13	12.48	10.96	8.13	6.52
Long-Term Deferred Charges	1.32	1.52	2.68	1.2	1.07	0.48
Other Long-Term Assets	8.69	3.25	7.84	31.88	19.34	11.7
Total Assets	1,138	1,084	1,046	738.59	565.48	552.84
Accounts Payable	55.65	49.14	52.48	86.66	73.71	72.26
Accrued Expenses	11.61	24.17	24.26	19.83	26.01	31.7
Short-Term Debt	150.14	83.09	-	11.01	-	51
Current Portion of Long-Term Debt	10.34	10.06	9.59	-	-	-
Current Portion of Leases	-	-	0.35	0.24	-	-
Current Income Taxes Payable	2.04	-	1.17	2.17	5.74	14.28
Current Unearned Revenue	4.81	9.52	11.68	7.38	9.91	14.11
Other Current Liabilities	35.53	36.93	21.35	10.58	5.2	2.65
Total Current Liabilities	270.11	212.9	120.89	137.86	120.57	186
Long-Term Debt	60.24	58.1	64.91	79.27	-	-
Long-Term Leases	-	-	-	-	0.54	-
Long-Term Unearned Revenue	0	0.01	0.03	0.04	0.51	1.35
Total Liabilities	330.36	271.01	185.83	217.17	121.62	187.35
Common Stock	160.68	160.68	160.68	120.33	120.33	120.33
Additional Paid-In Capital	373.93	373.71	373.36	94.66	94.29	93.84
Retained Earnings	273.11	278.22	326.22	306.44	229.24	151.32
Shareholders' Equity	807.72	812.61	860.26	521.42	443.86	365.49
Total Liabilities & Equity	1,138	1,084	1,046	738.59	565.48	552.84
Total Debt	220.72	151.24	74.86	90.51	0.54	51
Net Cash (Debt)	25.13	140.18	277.2	60.24	130.29	198.32
Net Cash Growth	-86.37%	-49.43%	360.14%	-53.76%	-34.30%	77.10%
Net Cash Per Share	0.16	0.88	1.82	0.50	1.09	1.64
Filing Date Shares Outstanding	160.68	160.68	160.68	118.21	120.33	120.33
Total Common Shares Outstanding	160.68	160.68	160.68	118.21	120.33	120.33
Working Capital	304.84	318.3	446.8	230.65	173.65	193.16
Book Value Per Share	5.03	5.06	5.35	4.41	3.69	3.04
Tangible Book Value	719.89	723.65	769.88	426.87	367.73	339.68
Tangible Book Value Per Share	4.48	4.50	4.79	3.61	3.06	2.82
Buildings	-	308.6	114.11	117.62	112.32	81.61
Machinery	-	198.99	124.82	120.76	111.39	96.25
Construction In Progress	-	79.57	250.92	104.76	38.59	34.21

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