Bestway Marine & Energy Technology Co.,Ltd (SHE:300008)

SHE:300008 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	909.95	627.78	889.7	599.63	399.66	411.02
Trading Asset Securities	15	5	2	5	-	-
Cash & Short-Term Investments	924.95	632.78	891.7	604.63	399.66	411.02
Cash Growth	162.20%	-29.04%	47.48%	51.28%	-2.76%	315.56%
Accounts Receivable	1,529	1,592	1,118	1,134	498.63	309.33
Other Receivables	32.42	9.88	15.97	19.33	15.06	13.49
Receivables	1,561	1,602	1,134	1,153	513.69	322.82
Inventory	485.04	297.29	367.78	316.14	195.86	99.69
Prepaid Expenses	-	-	-	0.13	-	-
Other Current Assets	1,183	767.08	606.61	498.99	161.83	87.02
Total Current Assets	4,155	3,299	3,000	2,573	1,271	920.55
Property, Plant & Equipment	940.57	924.22	898.51	830.16	460.84	394.77
Long-Term Investments	262.13	304.63	276.79	247.49	164.51	130.91
Other Intangible Assets	76.7	79.15	78.4	77.38	92.48	94.92
Long-Term Accounts Receivable	7.16	6.81	10.06	22.05	401.1	441.38
Long-Term Deferred Tax Assets	34.93	35.26	40.6	46.01	27.32	26.04
Long-Term Deferred Charges	16.26	14.78	19.75	12.01	15.31	11.85
Other Long-Term Assets	1.65	6.47	12.23	12.68	18.16	18.57
Total Assets	5,494	4,670	4,337	3,821	2,451	2,039
Accounts Payable	709.86	816.04	787.06	702.57	274.48	128.62
Accrued Expenses	31.05	62.78	36.07	32.99	12.76	26.92
Short-Term Debt	1,070	644.83	456.19	200.76	184.83	64.93
Current Portion of Long-Term Debt	169.14	6.69	-	-	-	-
Current Portion of Leases	-	122.67	118.44	70.85	14.15	-
Current Income Taxes Payable	64.06	30.03	38.7	7	3.19	8.16
Current Unearned Revenue	764.91	600.62	522.28	531.45	126.85	87.22
Other Current Liabilities	112.02	103.34	209.3	220.49	64.53	37.58
Total Current Liabilities	2,921	2,387	2,168	1,766	680.78	353.43
Long-Term Debt	59.02	67.05	24.5	19.6	48.6	19.6
Long-Term Leases	127.4	73.77	123.35	213.3	30.05	-
Long-Term Unearned Revenue	9.9	9.5	9.5	5	4.5	6.01
Long-Term Deferred Tax Liabilities	26.36	24.14	33.68	36.26	13.43	11.47
Other Long-Term Liabilities	2	-	32.3	-	-	-
Total Liabilities	3,146	2,561	2,391	2,040	777.36	390.51
Common Stock	1,728	1,728	1,728	1,728	1,728	1,728
Additional Paid-In Capital	390.16	1,641	1,638	1,647	1,647	1,610
Retained Earnings	137.85	-1,348	-1,486	-1,588	-1,727	-1,713
Treasury Stock	-	-	-	-50.13	-	-
Comprehensive Income & Other	80.6	72.3	51.57	36.72	28.67	23.79
Total Common Equity	2,337	2,093	1,931	1,774	1,677	1,649
Minority Interest	11.32	15.16	14.12	7.02	-3.96	-0.35
Shareholders' Equity	2,348	2,109	1,945	1,781	1,673	1,648
Total Liabilities & Equity	5,494	4,670	4,337	3,821	2,451	2,039
Total Debt	1,426	915	722.47	504.51	277.63	84.53
Net Cash (Debt)	-501	-282.23	169.23	100.12	122.04	326.49
Net Cash Growth	-	-	69.03%	-17.96%	-62.62%	-
Net Cash Per Share	-0.29	-0.16	0.10	0.06	0.07	0.34
Filing Date Shares Outstanding	1,728	1,728	1,728	1,733	1,728	1,728
Total Common Shares Outstanding	1,728	1,728	1,728	1,733	1,728	1,728
Working Capital	1,233	911.75	832.21	807.17	590.26	567.13
Book Value Per Share	1.35	1.21	1.12	1.02	0.97	0.95
Tangible Book Value	2,260	2,014	1,853	1,696	1,585	1,554
Tangible Book Value Per Share	1.31	1.17	1.07	0.98	0.92	0.90
Buildings	-	486.31	420.15	355.68	401.18	357.35
Machinery	-	686.52	588.58	524.49	233.27	208
Construction In Progress	-	25.55	131.73	121.22	17	40.9

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