Beijing Comens New Materials Co.,Ltd. (SHE:300200)

SHE:300200 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	299.9	222.97	182.19	194.15	140.21	215.97
Short-Term Investments	189.36	205.81	97.79	-	-	0.98
Trading Asset Securities	10	128.21	62.86	677.03	679.47	565.4
Cash & Short-Term Investments	499.27	556.98	342.83	871.18	819.67	782.35
Cash Growth	-19.19%	62.47%	-60.65%	6.28%	4.77%	29.85%
Accounts Receivable	596.88	395.73	341.55	286.87	188.08	205.52
Other Receivables	9.87	-	-	7.3	3	-
Receivables	606.75	395.73	341.55	294.17	191.08	205.52
Inventory	151.93	146.36	148.04	110.96	144.28	112.94
Prepaid Expenses	-	-	-	-	-	4.28
Other Current Assets	30.4	32.89	47.36	11.31	14.91	8.76
Total Current Assets	1,288	1,132	879.78	1,288	1,170	1,114
Property, Plant & Equipment	564.68	539.95	354.97	221.77	202.05	206.95
Long-Term Investments	102.21	271.95	464.46	39.98	39.98	19.98
Goodwill	304.71	304.71	304.71	718.85	686.77	686.77
Other Intangible Assets	53.06	53.87	46.95	27.99	28	28.61
Long-Term Deferred Tax Assets	5.19	5.64	9.69	10.31	12.55	14.85
Long-Term Deferred Charges	3.95	4.07	6.94	2.58	1.09	1.97
Other Long-Term Assets	109.58	6.45	35.19	8.52	7.24	0.49
Total Assets	2,432	2,319	2,103	2,318	2,148	2,073
Accounts Payable	488.88	321.11	275.82	123.85	131.53	83.27
Accrued Expenses	34.79	111.3	107.5	111.37	143.14	147.54
Short-Term Debt	175.12	142.09	-	10.24	30.42	30.04
Current Portion of Leases	0.89	1.4	1.69	0.76	0.52	-
Current Income Taxes Payable	11.42	0.18	0.75	9.4	5.02	12.52
Current Unearned Revenue	5.62	10.98	10.76	15.16	4.87	3.97
Other Current Liabilities	36.68	102.82	104.39	61.28	2.21	4.34
Total Current Liabilities	753.39	689.87	500.91	332.07	317.71	281.69
Long-Term Leases	0.68	0.56	1.85	1.57	1.36	-
Long-Term Unearned Revenue	7.67	8.26	9.56	7.43	7.48	7.33
Long-Term Deferred Tax Liabilities	6.07	6.5	7.5	4.45	2.31	1.85
Other Long-Term Liabilities	-	-	0.5	-	-	-
Total Liabilities	767.8	705.2	520.32	345.53	328.87	290.86
Common Stock	430.97	430.97	430.97	425.49	425.52	426.23
Additional Paid-In Capital	958.21	958.21	982.67	967.57	922.35	917.03
Retained Earnings	325.33	273.33	137.97	547.82	470.88	439.36
Treasury Stock	-80	-80	-	-	-	-
Comprehensive Income & Other	7.3	6.18	4.28	-	-	-
Total Common Equity	1,642	1,589	1,556	1,941	1,819	1,783
Minority Interest	22.11	24.7	26.47	31.21	-	-
Shareholders' Equity	1,664	1,613	1,582	1,972	1,819	1,783
Total Liabilities & Equity	2,432	2,319	2,103	2,318	2,148	2,073
Total Debt	176.69	144.05	3.54	12.58	32.3	30.04
Net Cash (Debt)	322.58	412.93	339.29	858.6	787.37	752.31
Net Cash Growth	-19.03%	21.70%	-60.48%	9.05%	4.66%	24.86%
Net Cash Per Share	0.76	0.98	0.79	1.95	1.83	1.78
Filing Date Shares Outstanding	416.43	416.43	430.97	425.49	425.52	426.23
Total Common Shares Outstanding	416.43	416.43	430.97	425.49	425.52	426.23
Working Capital	534.95	442.09	378.87	955.54	852.23	832.16
Book Value Per Share	3.94	3.81	3.61	4.56	4.27	4.18
Tangible Book Value	1,284	1,230	1,204	1,194	1,104	1,067
Tangible Book Value Per Share	3.08	2.95	2.79	2.81	2.59	2.50
Buildings	-	291.23	272.53	214.4	206.5	207.9
Machinery	-	254.32	243.98	203.21	184.97	169.5
Construction In Progress	-	287.11	100.91	10.34	2.87	3.33

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