Beijing BDStar Navigation Co., Ltd. (SHE:002151)

Beijing BDStar Navigation 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	691.05	1,724	1,232	1,239	1,832	1,592
Trading Asset Securities	1,095	-	610.53	2.24	1.88	-
Cash & Short-Term Investments	1,786	1,724	1,842	1,241	1,834	1,592
Cash Growth	5.20%	-6.41%	48.41%	-32.32%	15.19%	58.27%
Accounts Receivable	708.39	795.58	922.91	1,534	981.77	1,251
Other Receivables	8.45	63.64	75.72	111.71	177.81	83.92
Receivables	716.84	859.22	998.63	1,646	1,160	1,335
Inventory	781.48	580.78	658.22	1,221	970	818.88
Prepaid Expenses	-	-	-	-	-	3.19
Other Current Assets	297.64	277.93	129.8	156.55	92.53	83.49
Total Current Assets	3,582	3,442	3,629	4,264	4,056	3,833
Property, Plant & Equipment	572.74	555.7	598	1,170	935.51	835.75
Long-Term Investments	806.15	765.44	739.83	631.02	613.83	547.5
Goodwill	666.37	491.07	555.14	631.08	640.82	1,016
Other Intangible Assets	318.29	288.59	353.71	553.77	587.15	573.38
Long-Term Deferred Tax Assets	127.85	100.34	92.48	99.78	83.11	71.4
Long-Term Deferred Charges	43.09	99.92	110.01	246.18	187.13	201.44
Other Long-Term Assets	446.37	427.42	414.92	15.85	79.49	23.19
Total Assets	6,563	6,171	6,493	7,612	7,183	7,102
Accounts Payable	410.25	357.16	360.65	1,461	984.55	1,001
Accrued Expenses	41.57	130.1	152.88	197.58	195.35	197.04
Short-Term Debt	11.9	56.4	-	253.76	503.51	325.7
Current Portion of Long-Term Debt	-	-	-	85.18	91.51	121.94
Current Portion of Leases	9.53	10.92	8.56	7.38	9.77	-
Current Income Taxes Payable	28.91	0.22	0.73	12.24	2.5	34.18
Current Unearned Revenue	117.42	67.74	72.32	91.85	230.07	148.09
Other Current Liabilities	108.57	62.34	90.76	113.48	126.07	89.48
Total Current Liabilities	728.15	684.89	685.9	2,222	2,143	1,917
Long-Term Debt	10.03	-	-	69.5	133.25	305
Long-Term Leases	17.26	20.19	24.95	17.46	5	-
Long-Term Unearned Revenue	237.22	149.17	144.72	198.59	182.56	194.57
Long-Term Deferred Tax Liabilities	8.92	7.4	14.17	18.25	16.48	20.55
Other Long-Term Liabilities	159.67	53.82	11.28	272.36	22.6	19.09
Total Liabilities	1,161	915.47	881.01	2,798	2,503	2,456
Common Stock	542.91	542.96	543.66	512.78	512.2	507.73
Additional Paid-In Capital	4,888	4,960	5,011	3,879	3,991	3,854
Retained Earnings	-100.45	-118.55	311.96	181.89	70.22	-139.64
Treasury Stock	-67.14	-150.5	-191.39	-225.61	-94.94	-
Comprehensive Income & Other	-104.9	-129.77	-110.76	-12.39	-47.31	6.78
Total Common Equity	5,159	5,104	5,565	4,336	4,431	4,229
Minority Interest	242.9	151.12	47.31	478.23	249.38	416.68
Shareholders' Equity	5,402	5,255	5,612	4,814	4,680	4,646
Total Liabilities & Equity	6,563	6,171	6,493	7,612	7,183	7,102
Total Debt	48.72	87.51	33.5	433.28	743.04	752.65
Net Cash (Debt)	1,737	1,637	1,809	808.09	1,091	839.78
Net Cash Growth	7.61%	-9.52%	123.83%	-25.95%	29.94%	-
Net Cash Per Share	2.93	3.04	3.48	1.56	1.94	1.66
Filing Date Shares Outstanding	542.91	542.96	543.66	512.78	512.2	507.73
Total Common Shares Outstanding	542.91	542.96	543.66	512.78	512.2	507.73
Working Capital	2,854	2,757	2,943	2,042	1,913	1,916
Book Value Per Share	9.50	9.40	10.24	8.46	8.65	8.33
Tangible Book Value	4,174	4,324	4,656	3,151	3,203	2,639
Tangible Book Value Per Share	7.69	7.96	8.56	6.14	6.25	5.20
Buildings	-	261.74	261.74	678.88	310.59	351.75
Machinery	-	703.94	667.26	706.05	646.17	651.4
Construction In Progress	-	4.19	0.15	139.41	266.84	119.52

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.