Jiangxi Bestoo Energy Co.,Ltd. (SHE:001376)

Jiangxi Bestoo Energy 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	Jan 1, 2021
Cash & Equivalents	255.88	407.05	188.32	182.74	117.19	53.45
Cash & Short-Term Investments	435.98	407.05	188.32	182.74	117.19	53.45
Cash Growth	4.06%	116.16%	3.05%	55.93%	119.27%	-40.84%
Accounts Receivable	50.91	56.18	54.12	83.71	35.54	32.9
Other Receivables	2.99	1.86	7.64	17.53	19.69	19.63
Receivables	53.9	58.04	61.77	101.24	55.23	52.53
Inventory	59.01	61.64	59.66	60.72	37.3	42.46
Other Current Assets	40.05	34.03	36.33	21.08	80.28	70.43
Total Current Assets	588.95	560.76	346.07	365.79	290	218.87
Property, Plant & Equipment	964.48	980.3	1,020	916.06	936.73	896.46
Long-Term Investments	10	-	-	-	-	-
Other Intangible Assets	67.22	68.99	54.81	56.61	48.29	37.53
Long-Term Deferred Tax Assets	27.57	28.01	27.51	34.35	35.68	26.05
Long-Term Deferred Charges	7.33	4.59	2.67	2.93	3.03	2.85
Other Long-Term Assets	21.13	2.86	1.02	16.01	19.76	30.46
Total Assets	1,687	1,645	1,452	1,392	1,333	1,212
Accounts Payable	57.87	62.44	82.31	88.08	165.65	130.56
Accrued Expenses	17.49	48.87	41.98	22.13	13.27	11.43
Short-Term Debt	234.94	327.03	210.48	174.74	90.85	89.09
Current Portion of Long-Term Debt	-	1.02	17.37	60.4	32.42	136.51
Current Portion of Leases	5.7	4.19	3.32	103.41	69.63	87.78
Current Income Taxes Payable	20.5	13.02	12.74	10.11	7.52	14.87
Current Unearned Revenue	34.56	26.48	25.51	21	30.47	14.42
Other Current Liabilities	17.73	11.05	15.51	13.77	16.29	21.27
Total Current Liabilities	388.79	494.09	409.22	493.64	426.1	505.93
Long-Term Debt	98	19	19.4	23	78.94	21
Long-Term Leases	1.67	4.26	0.03	94.11	157.47	111.74
Long-Term Unearned Revenue	19.05	20.61	20.88	39.11	39.03	38.88
Long-Term Deferred Tax Liabilities	1.91	2.71	1.26	2.06	-	-
Other Long-Term Liabilities	5.53	4.75	6.17	7.53	9.18	12.1
Total Liabilities	514.95	545.41	456.95	659.45	710.72	689.65
Common Stock	460.9	460.9	460.9	414.81	414.81	131
Additional Paid-In Capital	216.34	227.15	227.15	96.64	96.64	191.02
Retained Earnings	489.3	425.9	303.8	218.56	108.86	197.8
Treasury Stock	-	-18.32	-	-	-	-
Comprehensive Income & Other	3.23	2.48	1.37	-	-	-
Total Common Equity	1,170	1,098	993.22	730.02	620.32	519.82
Minority Interest	1.94	1.98	2.06	2.28	2.46	2.75
Shareholders' Equity	1,172	1,100	995.28	732.29	622.78	522.57
Total Liabilities & Equity	1,687	1,645	1,452	1,392	1,333	1,212
Total Debt	340.31	355.5	250.6	455.65	429.31	446.13
Net Cash (Debt)	95.68	51.56	-62.28	-272.91	-312.12	-392.68
Net Cash Per Share	0.21	0.11	-0.15	-0.65	-0.76	-1.01
Filing Date Shares Outstanding	460.9	459.67	460.9	414.81	414.81	393
Total Common Shares Outstanding	460.9	459.67	460.9	414.81	414.81	393
Working Capital	200.16	66.68	-63.15	-127.85	-136.1	-287.06
Book Value Per Share	2.54	2.39	2.15	1.76	1.50	1.32
Tangible Book Value	1,103	1,029	938.42	673.41	572.03	482.28
Tangible Book Value Per Share	2.39	2.24	2.04	1.62	1.38	1.23
Buildings	-	254.2	234.74	190.53	172.44	177.79
Machinery	-	1,012	978.23	678.5	549.48	358.73
Construction In Progress	-	34.61	43.21	43.21	31.72	78.71

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