BEIJING CERTIFICATE AUTHORITY Co.,Ltd. (SHE:300579)

SHE:300579 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	229.58	352.4	399.86	375.54	457.17	720.01
Trading Asset Securities	160	140	100	150	169	-
Cash & Short-Term Investments	389.58	492.4	499.86	525.54	626.17	720.01
Cash Growth	6.71%	-1.49%	-4.89%	-16.07%	-13.03%	8.89%
Accounts Receivable	549.81	539.75	491.48	531.09	398.4	338.67
Other Receivables	22.9	20.85	19.36	21.88	20.96	23.28
Receivables	572.71	560.6	510.84	552.97	419.36	361.95
Inventory	141.22	136.32	149.43	174.76	260.81	207.89
Prepaid Expenses	-	-	-	0.52	2.4	1.38
Other Current Assets	32.08	21.69	24.86	37.44	36.92	43.77
Total Current Assets	1,136	1,211	1,185	1,291	1,346	1,335
Property, Plant & Equipment	166.64	176.33	186.33	190.13	176.02	90.93
Long-Term Investments	52.52	50.17	38.17	26.02	23.6	20.71
Other Intangible Assets	20.46	21.85	19.77	20.78	15.4	9.79
Long-Term Deferred Tax Assets	87.33	83.69	79.37	45.4	35.02	35.01
Long-Term Deferred Charges	0.01	0.02	0.04	-	-	0.19
Other Long-Term Assets	0.41	0.4	1.92	5.13	20.09	1.47
Total Assets	1,463	1,543	1,511	1,579	1,616	1,493
Accounts Payable	157.79	191.7	131.83	132.17	111.88	130.87
Accrued Expenses	45.46	63.62	61.08	58.95	96.39	94.75
Short-Term Debt	10	10	10	10	10	5
Current Portion of Leases	13.18	14.66	19.58	23.01	19.33	-
Current Income Taxes Payable	14.19	4.31	3.82	13.72	11.28	9.32
Current Unearned Revenue	269.21	278.11	258.5	292.37	401.96	431.16
Other Current Liabilities	57.93	57.68	87.07	70.02	61.24	52.41
Total Current Liabilities	567.75	620.08	571.88	600.24	712.09	723.52
Long-Term Leases	1.76	4.09	13.6	23.5	37.24	-
Long-Term Unearned Revenue	4.31	7.46	10.95	7.87	5.07	9.71
Other Long-Term Liabilities	-	-	0.1	-	-	-
Total Liabilities	573.83	631.62	596.53	631.61	754.4	733.23
Common Stock	270	270	270	270	180	180
Additional Paid-In Capital	68.8	68.8	81.28	58.75	147.99	147.85
Retained Earnings	543.26	564.98	552.39	609.04	525.41	427.39
Total Common Equity	882.07	903.79	903.67	937.79	853.4	755.24
Minority Interest	7.05	8.06	10.4	9.29	7.98	4.63
Shareholders' Equity	889.12	911.85	914.07	947.08	861.38	759.87
Total Liabilities & Equity	1,463	1,543	1,511	1,579	1,616	1,493
Total Debt	24.94	28.74	43.18	56.5	66.57	5
Net Cash (Debt)	364.64	463.65	456.68	469.04	559.59	715.01
Net Cash Growth	12.89%	1.53%	-2.63%	-16.18%	-21.74%	8.13%
Net Cash Per Share	1.35	1.72	1.69	1.74	2.07	2.65
Filing Date Shares Outstanding	270	270	270	270	270	270
Total Common Shares Outstanding	270	270	270	270	270	270
Working Capital	567.83	590.93	613.11	690.98	633.56	611.48
Book Value Per Share	3.27	3.35	3.35	3.47	3.16	2.80
Tangible Book Value	861.61	881.93	883.9	917.02	838	745.45
Tangible Book Value Per Share	3.19	3.27	3.27	3.40	3.10	2.76
Buildings	-	123.12	118.64	0.71	-	-
Machinery	-	125.77	110.55	97.37	83.38	72.44
Construction In Progress	-	-	-	107.25	88.65	65.13

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