Beyondsoft Corporation (SHE:002649)

Beyondsoft 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	1,741	2,080	1,930	1,966	1,874	1,977
Short-Term Investments	-	0.39	-	-	-	-
Trading Asset Securities	34.5	64.11	43.6	20.03	33.18	19.59
Cash & Short-Term Investments	1,776	2,144	1,973	1,986	1,907	1,997
Cash Growth	-4.04%	8.67%	-0.65%	4.15%	-4.50%	5.76%
Accounts Receivable	2,007	1,962	1,788	1,580	1,451	1,006
Other Receivables	78.72	125.13	30.98	22.29	24.56	24.9
Receivables	2,086	2,088	1,819	1,602	1,476	1,031
Inventory	199.22	99.02	74.67	54.06	38.31	23.85
Other Current Assets	95.42	66.88	66.71	66.2	39.56	32.44
Total Current Assets	4,157	4,398	3,934	3,709	3,461	3,085
Property, Plant & Equipment	382.42	399.32	399.88	392.83	420.89	324.63
Long-Term Investments	278.07	249.66	200.57	208.66	81.44	102.32
Goodwill	441.6	441.51	536.67	600.11	738.97	659.72
Other Intangible Assets	81.34	88.95	90.02	100.75	116.63	132.3
Long-Term Deferred Tax Assets	61.02	60.59	43.4	44.85	9.02	8.57
Long-Term Deferred Charges	50.66	50.93	37.94	44.28	50.84	46.82
Other Long-Term Assets	156.62	160.44	160.44	138.22	149.41	151.24
Total Assets	5,608	5,849	5,403	5,238	5,028	4,510
Accounts Payable	140.03	171.82	131.35	101.79	102.94	89.64
Accrued Expenses	608.93	768.29	801.24	768.04	687	535.03
Short-Term Debt	150	340.68	138.96	102.82	105.02	126.85
Current Portion of Leases	55.96	51.26	53.19	56.19	48.53	-
Current Income Taxes Payable	67.4	19.75	14.72	36.92	27.07	14.56
Current Unearned Revenue	131.63	68.27	53.72	46.97	49.66	65.27
Other Current Liabilities	161.38	223.87	142.02	177.1	132.04	75.62
Total Current Liabilities	1,315	1,644	1,335	1,290	1,152	906.96
Long-Term Debt	-	-	-	-	-	456.48
Long-Term Leases	43.21	55.14	31.56	22.7	49.37	-
Long-Term Unearned Revenue	-	-	0.25	8.86	17.82	8.96
Long-Term Deferred Tax Liabilities	3.38	3.41	-	0.22	2.53	2.38
Other Long-Term Liabilities	-	1.62	1.19	-	55.16	33.7
Total Liabilities	1,362	1,704	1,368	1,322	1,277	1,408
Common Stock	585.34	585.34	591.51	591.66	591.66	532.2
Additional Paid-In Capital	1,356	1,356	1,408	1,413	1,431	928.04
Retained Earnings	2,226	2,143	2,033	1,935	1,806	1,480
Treasury Stock	-	-	-58.42	-105.68	-132.37	-
Comprehensive Income & Other	80.46	57.99	55.11	38.22	-13.98	105.24
Total Common Equity	4,247	4,142	4,030	3,872	3,682	3,046
Minority Interest	-0.71	3.49	4.78	44.6	69.15	55.98
Shareholders' Equity	4,247	4,145	4,035	3,917	3,751	3,102
Total Liabilities & Equity	5,608	5,849	5,403	5,238	5,028	4,510
Total Debt	249.17	447.08	223.72	181.71	202.92	583.33
Net Cash (Debt)	1,527	1,697	1,750	1,805	1,704	1,414
Net Cash Growth	6.35%	-2.99%	-3.05%	5.89%	20.56%	30.62%
Net Cash Per Share	2.58	2.87	2.98	3.09	3.17	2.57
Filing Date Shares Outstanding	585.34	585.34	587.34	584.32	580.25	532.2
Total Common Shares Outstanding	585.34	585.34	587.34	584.32	580.25	532.2
Working Capital	2,841	2,754	2,599	2,419	2,309	2,178
Book Value Per Share	7.26	7.08	6.86	6.63	6.35	5.72
Tangible Book Value	3,724	3,611	3,403	3,171	2,826	2,254
Tangible Book Value Per Share	6.36	6.17	5.79	5.43	4.87	4.23
Buildings	-	294.3	297.64	296.45	294.45	293.82
Machinery	-	188.43	166.34	165.41	162.64	139.56
Construction In Progress	-	0.92	28.32	2.23	2.11	9.26

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