Jiangxi Bestoo Energy 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	143.05	478.48	407.05	188.32	182.74	117.19
Cash & Short-Term Investments	409.21	478.48	407.05	188.32	182.74	117.19
Cash Growth	18.53%	17.55%	116.16%	3.05%	55.93%	119.27%
Accounts Receivable	71.37	53.59	56.18	54.12	83.71	35.54
Other Receivables	1.87	1.4	1.86	7.64	17.53	19.69
Receivables	73.24	54.98	58.04	61.77	101.24	55.23
Inventory	82.22	74.47	61.64	59.66	60.72	37.3
Other Current Assets	41.73	43.45	34.03	36.33	21.08	80.28
Total Current Assets	606.4	651.37	560.76	346.07	365.79	290
Property, Plant & Equipment	991.62	1,009	980.3	1,020	916.06	936.73
Long-Term Investments	10	10	-	-	-	-
Other Intangible Assets	94.8	79.08	68.99	54.81	56.61	48.29
Long-Term Deferred Tax Assets	26.27	26.82	28.01	27.51	34.35	35.68
Long-Term Deferred Charges	6.5	6.92	4.59	2.67	2.93	3.03
Other Long-Term Assets	1.36	1.75	2.86	1.02	16.01	19.76
Total Assets	1,737	1,785	1,645	1,452	1,392	1,333
Accounts Payable	75.43	83.1	62.44	82.31	88.08	165.65
Accrued Expenses	11.86	22.43	48.87	41.98	22.13	13.27
Short-Term Debt	220.18	220.18	327.03	210.48	174.74	90.85
Current Portion of Long-Term Debt	52.95	103.8	1.02	17.37	60.4	32.42
Current Portion of Leases	-	-	4.19	3.32	103.41	69.63
Current Income Taxes Payable	20.24	31.43	13.02	12.74	10.11	7.52
Current Unearned Revenue	27.47	28.81	26.48	25.51	21	30.47
Other Current Liabilities	23.61	32.16	11.05	15.51	13.77	16.29
Total Current Liabilities	431.75	521.92	494.09	409.22	493.64	426.1
Long-Term Debt	-	-	19	19.4	23	78.94
Long-Term Leases	-	-	4.26	0.03	94.11	157.47
Long-Term Unearned Revenue	18.03	18.54	20.61	20.88	39.11	39.03
Long-Term Deferred Tax Liabilities	1.5	1.78	2.71	1.26	2.06	-
Other Long-Term Liabilities	4.77	5.06	4.75	6.17	7.53	9.18
Total Liabilities	456.05	547.3	545.41	456.95	659.45	710.72
Common Stock	460.9	460.9	460.9	460.9	414.81	414.81
Additional Paid-In Capital	214.41	214.41	227.15	227.15	96.64	96.64
Retained Earnings	599.76	557.17	425.9	303.8	218.56	108.86
Treasury Stock	-	-	-18.32	-	-	-
Comprehensive Income & Other	3.79	3.59	2.48	1.37	-	-
Total Common Equity	1,279	1,236	1,098	993.22	730.02	620.32
Minority Interest	2.03	1.98	1.98	2.06	2.28	2.46
Shareholders' Equity	1,281	1,238	1,100	995.28	732.29	622.78
Total Liabilities & Equity	1,737	1,785	1,645	1,452	1,392	1,333
Total Debt	273.13	323.98	355.5	250.6	455.65	429.31
Net Cash (Debt)	136.08	154.49	51.56	-62.28	-272.91	-312.12
Net Cash Growth	113.87%	199.65%	-	-	-	-
Net Cash Per Share	0.30	0.34	0.11	-0.15	-0.65	-0.76
Filing Date Shares Outstanding	473.24	451	459.67	460.9	414.81	414.81
Total Common Shares Outstanding	473.24	451	459.67	460.9	414.81	414.81
Working Capital	174.65	129.45	66.68	-63.15	-127.85	-136.1
Book Value Per Share	2.70	2.74	2.39	2.15	1.76	1.50
Tangible Book Value	1,184	1,157	1,029	938.42	673.41	572.03
Tangible Book Value Per Share	2.50	2.57	2.24	2.04	1.62	1.38
Buildings	-	-	254.2	234.74	190.53	172.44
Machinery	-	-	1,012	978.23	678.5	549.48
Construction In Progress	-	-	34.61	43.21	43.21	31.72

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