Fujian Boss Software Corp. (SHE:300525)

Fujian Boss Software 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	752.44	1,290	1,392	1,007	848.86	949.32
Short-Term Investments	-	145.72	-	-	-	-
Trading Asset Securities	205.13	125.7	332.56	100.11	70.22	-
Cash & Short-Term Investments	957.56	1,562	1,725	1,108	919.08	949.32
Cash Growth	-19.76%	-9.44%	55.73%	20.51%	-3.19%	6.97%
Accounts Receivable	1,083	938.06	887.13	815.96	570.11	448.36
Other Receivables	68.4	60.82	72.71	54.55	16.03	40.21
Receivables	1,151	998.88	959.84	870.51	586.14	488.57
Inventory	204.21	164.31	152.63	92.89	112.55	41.88
Prepaid Expenses	-	0.35	0.36	-	0.61	-
Other Current Assets	61.63	114.61	46.23	24.67	59.38	21.4
Total Current Assets	2,375	2,840	2,884	2,096	1,678	1,501
Property, Plant & Equipment	795.64	799.88	716.1	577.25	343.23	181.81
Long-Term Investments	242.6	242.01	155.11	105.81	79.32	59.88
Goodwill	360.38	360.38	338.12	292.08	292.08	274.6
Other Intangible Assets	86.72	71.42	74.46	67.08	71.62	57.66
Long-Term Deferred Tax Assets	54.26	50.07	62.04	58.96	43.53	40.34
Long-Term Deferred Charges	42.86	33.41	10.74	11.28	7.71	5.95
Other Long-Term Assets	203.68	165.61	55.07	39.07	17.85	19.53
Total Assets	4,161	4,563	4,295	3,247	2,533	2,141
Accounts Payable	210.49	255.36	254.78	274.2	210.15	145.92
Accrued Expenses	110.56	187.6	233.42	228.52	208.74	149.11
Short-Term Debt	62.14	70.46	-	4.2	42.02	168.25
Current Portion of Long-Term Debt	-	22.8	22.24	-	6.01	-
Current Portion of Leases	-	21.84	22.02	21.49	16.12	-
Current Income Taxes Payable	20.88	9.33	11.97	8.46	18.5	7.15
Current Unearned Revenue	169.47	167.83	162.47	156.54	122.34	79.39
Other Current Liabilities	203.71	155.01	85.67	22.13	13.29	31.35
Total Current Liabilities	777.25	890.24	792.58	715.53	637.17	581.18
Long-Term Debt	372.62	299.4	198.62	68.67	-	28.57
Long-Term Leases	18	24.18	25.28	20.28	13.95	-
Long-Term Unearned Revenue	0.38	0.63	1.15	1.25	1.89	-
Long-Term Deferred Tax Liabilities	4.76	5.22	14.1	11.89	10.56	5.35
Other Long-Term Liabilities	18.79	109.63	120.35	2.57	5.04	-
Total Liabilities	1,192	1,329	1,152	820.18	668.61	615.1
Common Stock	758.21	757.67	751.59	612.57	399.74	280.69
Additional Paid-In Capital	615.99	626.47	652.58	588.74	592.48	604.65
Retained Earnings	1,203	1,335	1,174	906.52	692.32	497.86
Treasury Stock	-77.37	-77.37	-	-	-79.91	-0.19
Comprehensive Income & Other	-1.88	-1.88	-1.88	-0.31	-0.28	-0.06
Total Common Equity	2,498	2,640	2,576	2,108	1,604	1,383
Minority Interest	471	593.7	567.2	319.44	260.13	142.9
Shareholders' Equity	2,969	3,234	3,143	2,427	1,864	1,526
Total Liabilities & Equity	4,161	4,563	4,295	3,247	2,533	2,141
Total Debt	452.76	438.67	268.15	114.64	78.11	196.82
Net Cash (Debt)	504.8	1,123	1,457	992.91	840.98	752.5
Net Cash Growth	-38.31%	-22.89%	46.70%	18.07%	11.76%	0.79%
Net Cash Per Share	0.67	1.50	1.93	1.36	1.18	1.05
Filing Date Shares Outstanding	759.84	750.85	751.59	735.09	712.17	707.33
Total Common Shares Outstanding	759.84	750.85	751.59	735.09	712.17	707.33
Working Capital	1,597	1,950	2,091	1,380	1,041	919.99
Book Value Per Share	3.29	3.52	3.43	2.87	2.25	1.96
Tangible Book Value	2,051	2,208	2,164	1,748	1,241	1,051
Tangible Book Value Per Share	2.70	2.94	2.88	2.38	1.74	1.49
Buildings	-	627.93	205.81	186.09	188.57	188.57
Machinery	-	84.38	76.07	65.79	58.03	50.01
Construction In Progress	20.87	165.87	486.12	359.69	131.97	3.57

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