Hunan Boyun New Materials Co.,Ltd (SHE:002297)

SHE:002297 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	587.7	560.77	512.13	602.34	550.17	379.94
Trading Asset Securities	-	-	-	-	215.98	54.55
Cash & Short-Term Investments	587.7	560.77	512.13	602.34	766.15	434.49
Cash Growth	9.82%	9.50%	-14.98%	-21.38%	76.33%	-1.62%
Accounts Receivable	598.31	469.95	405.22	352.74	295.79	278.07
Other Receivables	2.9	2.59	1.05	1.19	1.47	36.71
Receivables	601.21	472.54	406.27	353.93	297.27	314.77
Inventory	552.72	536.73	544.93	476.23	400.81	321.44
Other Current Assets	17.22	18.95	19.66	17.5	24.7	23.11
Total Current Assets	1,759	1,589	1,483	1,450	1,489	1,094
Property, Plant & Equipment	910.99	938.84	894.85	761.58	725.74	577.62
Long-Term Investments	89.11	89.11	119.94	120.8	75.25	52.1
Other Intangible Assets	245.5	255.47	258.99	258.64	251.44	254.69
Long-Term Deferred Tax Assets	42.97	39.79	26.76	27.49	26.98	29.69
Long-Term Deferred Charges	60.08	42.56	57.74	34.72	38.6	37.44
Other Long-Term Assets	11.29	4.34	17.5	32.73	6.85	4.1
Total Assets	3,119	2,959	2,859	2,686	2,614	2,049
Accounts Payable	307.82	295.63	228.62	195.9	190.79	110.27
Accrued Expenses	26.88	42.51	30.3	43.54	34.03	19.19
Short-Term Debt	405.5	320.26	230.18	50.05	-	281.7
Current Portion of Long-Term Debt	20	30.02	-	2.07	41.84	0.3
Current Income Taxes Payable	7.04	1.98	2.65	4.95	1.36	7.7
Current Unearned Revenue	32.86	13.38	13.17	8.96	10.52	9.53
Other Current Liabilities	71.92	56.07	87.52	98.63	100.64	36.46
Total Current Liabilities	872.01	759.85	592.43	404.1	379.18	465.16
Long-Term Debt	-	-	-	76	78.06	79.7
Long-Term Unearned Revenue	94.06	121.36	116.24	88.38	73.29	83.37
Long-Term Deferred Tax Liabilities	4.19	4.52	5.36	5.28	5.58	5.37
Total Liabilities	970.26	885.73	714.04	573.76	536.1	633.6
Common Stock	573.1	573.1	573.1	573.1	573.1	471.32
Additional Paid-In Capital	1,701	1,678	1,678	1,678	1,678	1,147
Retained Earnings	-174.84	-204.88	-144.07	-173.35	-197.3	-216.2
Comprehensive Income & Other	4.96	4.96	14.32	11.09	0.93	-12.7
Total Common Equity	2,104	2,052	2,122	2,089	2,055	1,389
Minority Interest	44.44	21.81	23.02	23	22.59	26.85
Shareholders' Equity	2,149	2,073	2,145	2,112	2,078	1,416
Total Liabilities & Equity	3,119	2,959	2,859	2,686	2,614	2,049
Total Debt	425.5	350.28	230.18	128.12	119.9	361.7
Net Cash (Debt)	162.2	210.49	281.95	474.22	646.25	72.79
Net Cash Growth	-12.39%	-25.35%	-40.54%	-26.62%	787.79%	-63.06%
Net Cash Per Share	0.28	0.37	0.49	0.83	1.26	0.15
Filing Date Shares Outstanding	573.1	573.1	573.1	573.1	573.1	471.32
Total Common Shares Outstanding	573.1	573.1	573.1	573.1	573.1	471.32
Working Capital	886.84	829.14	890.55	1,046	1,110	628.66
Book Value Per Share	3.67	3.58	3.70	3.65	3.59	2.95
Tangible Book Value	1,859	1,796	1,863	1,831	1,804	1,134
Tangible Book Value Per Share	3.24	3.13	3.25	3.19	3.15	2.41
Buildings	-	721.07	502.06	499.95	497.09	407.09
Machinery	-	647.47	623.73	483.55	459.98	412.47
Construction In Progress	-	16.31	183.04	164.12	115.91	78.78

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