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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	203.59	291.42	352.06	150.76	130.83	249.32
Cash & Short-Term Investments	203.59	291.42	352.06	150.76	130.83	249.32
Cash Growth	-5.82%	-17.22%	133.53%	15.23%	-47.52%	84.71%
Accounts Receivable	163.15	42.5	27.48	20.24	9.07	8.65
Other Receivables	3.47	0.88	6.32	1.5	0.73	0.67
Receivables	166.62	43.37	33.8	21.74	9.79	9.32
Inventory	151.57	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	41.59	37.6	33.27	24.25	15.2	25.3
Total Current Assets	563.37	531.2	567.69	368.51	294.22	379.16
Property, Plant & Equipment	466.48	438.56	365.03	231.49	166.59	129.17
Other Intangible Assets	85.68	88.96	90.38	94.56	76.14	25.81
Long-Term Deferred Tax Assets	24.21	20.13	12.48	10.96	8.13	6.52
Long-Term Deferred Charges	0.93	1.52	2.68	1.2	1.07	0.48
Other Long-Term Assets	4.9	3.25	7.84	31.88	19.34	11.7
Total Assets	1,146	1,084	1,046	738.59	565.48	552.84
Accounts Payable	65.83	49.14	52.48	86.66	73.71	72.26
Accrued Expenses	10.19	24.17	24.26	19.83	26.01	31.7
Short-Term Debt	143.11	83.09	-	11.01	-	51
Current Portion of Long-Term Debt	12.33	10.06	9.59	-	-	-
Current Portion of Leases	-	-	0.35	0.24	-	-
Current Income Taxes Payable	2.88	-	1.17	2.17	5.74	14.28
Current Unearned Revenue	7.07	9.52	11.68	7.38	9.91	14.11
Other Current Liabilities	33.03	36.93	21.35	10.58	5.2	2.65
Total Current Liabilities	274.44	212.9	120.89	137.86	120.57	186
Long-Term Debt	68.47	58.1	64.91	79.27	-	-
Long-Term Leases	-	-	-	-	0.54	-
Long-Term Unearned Revenue	-	0.01	0.03	0.04	0.51	1.35
Total Liabilities	342.91	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	373.71	373.71	373.36	94.66	94.29	93.84
Retained Earnings	268.26	278.22	326.22	306.44	229.24	151.32
Shareholders' Equity	802.65	812.61	860.26	521.42	443.86	365.49
Total Liabilities & Equity	1,146	1,084	1,046	738.59	565.48	552.84
Total Debt	223.91	151.24	74.86	90.51	0.54	51
Net Cash (Debt)	-20.32	140.18	277.2	60.24	130.29	198.32
Net Cash Growth	-	-49.43%	360.14%	-53.76%	-34.30%	77.10%
Net Cash Per Share	-0.12	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	288.93	318.3	446.8	230.65	173.65	193.16
Book Value Per Share	5.00	5.06	5.35	4.41	3.69	3.04
Tangible Book Value	716.98	723.65	769.88	426.87	367.73	339.68
Tangible Book Value Per Share	4.46	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.