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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	848.68	1,290	1,392	1,007	848.86	949.32
Short-Term Investments	-	145.72	-	-	-	-
Trading Asset Securities	176.04	125.7	332.56	100.11	70.22	-
Cash & Short-Term Investments	1,025	1,562	1,725	1,108	919.08	949.32
Cash Growth	-6.70%	-9.44%	55.73%	20.51%	-3.19%	6.97%
Accounts Receivable	1,118	938.06	887.13	815.96	570.11	448.36
Other Receivables	71.28	60.82	72.71	54.55	16.03	40.21
Receivables	1,189	998.88	959.84	870.51	586.14	488.57
Inventory	221.95	164.31	152.63	92.89	112.55	41.88
Prepaid Expenses	-	0.35	0.36	-	0.61	-
Other Current Assets	62.38	114.61	46.23	24.67	59.38	21.4
Total Current Assets	2,498	2,840	2,884	2,096	1,678	1,501
Property, Plant & Equipment	821.08	799.88	716.1	577.25	343.23	181.81
Long-Term Investments	236.68	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	104.26	71.42	74.46	67.08	71.62	57.66
Long-Term Deferred Tax Assets	50.48	50.07	62.04	58.96	43.53	40.34
Long-Term Deferred Charges	30.61	33.41	10.74	11.28	7.71	5.95
Other Long-Term Assets	165.17	165.61	55.07	39.07	17.85	19.53
Total Assets	4,267	4,563	4,295	3,247	2,533	2,141
Accounts Payable	217.72	255.36	254.78	274.2	210.15	145.92
Accrued Expenses	129.11	187.6	233.42	228.52	208.74	149.11
Short-Term Debt	105.74	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	13.89	9.33	11.97	8.46	18.5	7.15
Current Unearned Revenue	186.63	167.83	162.47	156.54	122.34	79.39
Other Current Liabilities	212.07	155.01	85.67	22.13	13.29	31.35
Total Current Liabilities	865.15	890.24	792.58	715.53	637.17	581.18
Long-Term Debt	372.52	299.4	198.62	68.67	-	28.57
Long-Term Leases	32.44	24.18	25.28	20.28	13.95	-
Long-Term Unearned Revenue	0.75	0.63	1.15	1.25	1.89	-
Long-Term Deferred Tax Liabilities	4.52	5.22	14.1	11.89	10.56	5.35
Other Long-Term Liabilities	18.89	109.63	120.35	2.57	5.04	-
Total Liabilities	1,294	1,329	1,152	820.18	668.61	615.1
Common Stock	758.45	757.67	751.59	612.57	399.74	280.69
Additional Paid-In Capital	587.31	626.47	652.58	588.74	592.48	604.65
Retained Earnings	1,252	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	2,519	2,640	2,576	2,108	1,604	1,383
Minority Interest	454.2	593.7	567.2	319.44	260.13	142.9
Shareholders' Equity	2,973	3,234	3,143	2,427	1,864	1,526
Total Liabilities & Equity	4,267	4,563	4,295	3,247	2,533	2,141
Total Debt	510.7	438.67	268.15	114.64	78.11	196.82
Net Cash (Debt)	514.02	1,123	1,457	992.91	840.98	752.5
Net Cash Growth	-25.96%	-22.89%	46.70%	18.07%	11.76%	0.79%
Net Cash Per Share	0.68	1.50	1.93	1.36	1.18	1.05
Filing Date Shares Outstanding	751.64	750.85	751.59	735.09	712.17	707.33
Total Common Shares Outstanding	751.64	750.85	751.59	735.09	712.17	707.33
Working Capital	1,633	1,950	2,091	1,380	1,041	919.99
Book Value Per Share	3.35	3.52	3.43	2.87	2.25	1.96
Tangible Book Value	2,054	2,208	2,164	1,748	1,241	1,051
Tangible Book Value Per Share	2.73	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	-	165.87	486.12	359.69	131.97	3.57

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