Beijing Ultrapower Software Co., Ltd. (SHE:300002)

SHE:300002 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	1,960	1,830	2,127	1,806	852	876.72
Short-Term Investments	-	1,370	-	-	-	-
Trading Asset Securities	669.39	731.45	606.97	60.08	116.27	145.59
Cash & Short-Term Investments	2,629	3,931	2,734	1,866	968.28	1,022
Cash Growth	8.23%	43.77%	46.54%	92.69%	-5.29%	14.07%
Accounts Receivable	642.39	919.05	831.73	665.39	758.15	642.92
Other Receivables	24.06	18.55	13.87	7.46	7.53	20.3
Receivables	666.45	937.59	845.6	672.85	765.68	663.22
Inventory	298.23	152.52	165.68	162.98	154.77	208.4
Prepaid Expenses	-	0.03	0.16	-	0.06	0.06
Other Current Assets	1,594	63.9	57.51	49.12	47.44	20.97
Total Current Assets	5,188	5,085	3,803	2,751	1,936	1,915
Property, Plant & Equipment	537.38	412.72	364.61	250.54	388.64	376.71
Long-Term Investments	467.99	323.67	219.83	227.52	247.82	318.96
Goodwill	1,359	1,354	1,448	1,460	1,529	1,537
Other Intangible Assets	170.72	184.67	218.5	294.04	413.36	383.01
Long-Term Deferred Tax Assets	22.45	30.95	26.83	50.97	43.62	28.35
Long-Term Deferred Charges	44.85	17.26	33.33	71.68	19.52	33.2
Other Long-Term Assets	717.07	724.21	688.89	712.15	669.42	597.71
Total Assets	8,507	8,132	6,803	5,818	5,248	5,190
Accounts Payable	367.95	392.71	385.53	397.39	311.16	386.28
Accrued Expenses	133.08	388.65	254.49	201.66	178.46	169.64
Short-Term Debt	25.52	20.12	25.52	55.55	141.7	339
Current Portion of Long-Term Debt	12.6	0.9	0.84	-	-	-
Current Portion of Leases	-	12.09	12.96	5.04	3.54	-
Current Income Taxes Payable	90.11	16.27	18.68	28.6	33.3	29.2
Current Unearned Revenue	181.15	150.8	168.12	152.65	133.9	221.63
Other Current Liabilities	55.45	115.07	125.18	93.24	77.85	62.92
Total Current Liabilities	865.85	1,097	991.32	934.13	879.92	1,209
Long-Term Debt	49.95	-	-	-	-	-
Long-Term Leases	6.96	7.64	8.9	3.4	3.48	-
Long-Term Unearned Revenue	5.3	6.04	7.48	11.02	10.48	0.97
Long-Term Deferred Tax Liabilities	6.82	1.42	2.13	0.57	2.13	2.01
Other Long-Term Liabilities	8.69	7.32	6.19	19.01	18.62	22.5
Total Liabilities	943.57	1,119	1,016	968.12	914.64	1,234
Common Stock	1,967	1,963	1,961	1,961	1,961	1,961
Additional Paid-In Capital	614.3	581.36	669.65	583.56	524.9	584.23
Retained Earnings	5,043	4,514	3,214	2,387	1,898	1,513
Treasury Stock	-	-9.41	-31.3	-50.02	-	-100.97
Comprehensive Income & Other	-40.55	-37.73	-49.18	-46.97	-57.07	-31.29
Total Common Equity	7,583	7,011	5,764	4,835	4,326	3,926
Minority Interest	-19.67	2.14	22.32	14.71	7.01	29.57
Shareholders' Equity	7,564	7,013	5,787	4,850	4,333	3,956
Total Liabilities & Equity	8,507	8,132	6,803	5,818	5,248	5,190
Total Debt	95.03	40.76	48.22	63.99	148.73	339
Net Cash (Debt)	2,534	3,890	2,686	1,802	819.55	683.32
Net Cash Growth	5.64%	44.84%	49.07%	119.85%	19.94%	961.69%
Net Cash Per Share	1.29	1.99	1.38	0.92	0.42	0.35
Filing Date Shares Outstanding	1,967	1,960	1,958	1,949	1,961	1,935
Total Common Shares Outstanding	1,967	1,960	1,958	1,949	1,961	1,935
Working Capital	4,322	3,988	2,812	1,817	1,056	706.31
Book Value Per Share	3.85	3.58	2.94	2.48	2.21	2.03
Tangible Book Value	6,054	5,473	4,098	3,081	2,384	2,006
Tangible Book Value Per Share	3.08	2.79	2.09	1.58	1.22	1.04
Buildings	-	433.66	376.88	278.53	432.74	432.79
Machinery	-	168.96	169.31	149.87	144.41	127.5
Construction In Progress	-	3.31	-	-	-	-

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