Boen Group Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Cash & Equivalents	255.15	293.34	291.42	352.06	150.76	130.83
Cash & Short-Term Investments	264.7	293.34	291.42	352.06	150.76	130.83
Cash Growth	7.67%	0.66%	-17.22%	133.53%	15.23%	-47.52%
Accounts Receivable	153.62	84.59	42.5	27.48	20.24	9.07
Other Receivables	6.12	1.91	0.88	6.32	1.5	0.73
Receivables	159.74	86.5	43.37	33.8	21.74	9.79
Inventory	168.38	150.65	155.84	148.38	169.84	136.2
Prepaid Expenses	-	-	2.97	0.18	1.92	2.19
Other Current Assets	53.37	58.37	37.6	33.27	24.25	15.2
Total Current Assets	646.19	588.86	531.2	567.69	368.51	294.22
Property, Plant & Equipment	471.77	471.48	438.56	365.03	231.49	166.59
Other Intangible Assets	82.64	83.75	88.96	90.38	94.56	76.14
Long-Term Deferred Tax Assets	27.16	28.13	20.13	12.48	10.96	8.13
Long-Term Deferred Charges	0.87	1.04	1.52	2.68	1.2	1.07
Other Long-Term Assets	12.81	12.89	3.25	7.84	31.88	19.34
Total Assets	1,253	1,186	1,084	1,046	738.59	565.48
Accounts Payable	58	52.08	49.14	52.48	86.66	73.71
Accrued Expenses	12.39	13.84	24.17	24.26	19.83	26.01
Short-Term Debt	176.05	160.05	83.09	-	11.01	-
Current Portion of Long-Term Debt	14.16	13.53	10.06	9.59	-	-
Current Portion of Leases	-	-	-	0.35	0.24	-
Current Income Taxes Payable	3.29	1.96	-	1.17	2.17	5.74
Current Unearned Revenue	11.22	11.21	9.52	11.68	7.38	9.91
Other Current Liabilities	45.92	55.34	36.93	21.35	10.58	5.2
Total Current Liabilities	321.03	308.02	212.9	120.89	137.86	120.57
Long-Term Debt	95.76	82.54	58.1	64.91	79.27	-
Long-Term Leases	-	-	-	-	-	0.54
Long-Term Unearned Revenue	-	-	0.01	0.03	0.04	0.51
Total Liabilities	447.87	390.56	271.01	185.83	217.17	121.62
Common Stock	160.68	160.68	160.68	160.68	120.33	120.33
Additional Paid-In Capital	376.46	376.46	373.71	373.36	94.66	94.29
Retained Earnings	267.6	258.45	278.22	326.22	306.44	229.24
Shareholders' Equity	804.74	795.59	812.61	860.26	521.42	443.86
Total Liabilities & Equity	1,253	1,186	1,084	1,046	738.59	565.48
Total Debt	285.97	256.12	151.24	74.86	90.51	0.54
Net Cash (Debt)	-21.28	37.21	140.18	277.2	60.24	130.29
Net Cash Growth	-	-73.45%	-49.43%	360.14%	-53.76%	-34.30%
Net Cash Per Share	-0.13	0.23	0.88	1.82	0.50	1.09
Filing Date Shares Outstanding	152.49	161.06	160.68	160.68	118.21	120.33
Total Common Shares Outstanding	152.49	161.06	160.68	160.68	118.21	120.33
Working Capital	325.16	280.84	318.3	446.8	230.65	173.65
Book Value Per Share	5.28	4.94	5.06	5.35	4.41	3.69
Tangible Book Value	722.1	711.84	723.65	769.88	426.87	367.73
Tangible Book Value Per Share	4.74	4.42	4.50	4.79	3.61	3.06
Buildings	-	-	308.6	114.11	117.62	112.32
Machinery	-	-	198.99	124.82	120.76	111.39
Construction In Progress	-	-	79.57	250.92	104.76	38.59

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