Beijing Certificate Authority Co.,Ltd. (SHE:300579)
China · Delayed Price · Currency is CNY 23.59
-0.26 (-1.09%)
At close: Sep 30, 2026
SHE:300579 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 458.68 | 552.78 | 352.4 | 399.86 | 375.54 | 457.17 |
Trading Asset Securities | - | - | 140 | 100 | 150 | 169 |
Cash & Short-Term Investments | 458.68 | 552.78 | 492.4 | 499.86 | 525.54 | 626.17 |
Cash Growth | 17.19% | 12.26% | -1.49% | -4.89% | -16.07% | -13.03% |
Accounts Receivable | 432.36 | 427.75 | 539.75 | 491.48 | 531.09 | 398.4 |
Other Receivables | 19.41 | 19.31 | 20.85 | 19.36 | 21.88 | 20.96 |
Receivables | 451.77 | 447.06 | 560.6 | 510.84 | 552.97 | 419.36 |
Inventory | 177.28 | 131.98 | 136.32 | 149.43 | 174.76 | 260.81 |
Prepaid Expenses | - | - | - | - | 0.52 | 2.4 |
Other Current Assets | 20.99 | 26.46 | 21.69 | 24.86 | 37.44 | 36.92 |
Total Current Assets | 1,109 | 1,158 | 1,211 | 1,185 | 1,291 | 1,346 |
Property, Plant & Equipment | 154.49 | 163.74 | 176.33 | 186.33 | 190.13 | 176.02 |
Long-Term Investments | 73.67 | 66.93 | 50.17 | 38.17 | 26.02 | 23.6 |
Other Intangible Assets | 13.31 | 16.27 | 21.85 | 19.77 | 20.78 | 15.4 |
Long-Term Deferred Tax Assets | 105.49 | 99.51 | 83.69 | 79.37 | 45.4 | 35.02 |
Long-Term Deferred Charges | 0.2 | - | 0.02 | 0.04 | - | - |
Other Long-Term Assets | 0.3 | 0.36 | 0.4 | 1.92 | 5.13 | 20.09 |
Total Assets | 1,456 | 1,505 | 1,543 | 1,511 | 1,579 | 1,616 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 180.09 | 186.32 | 191.7 | 131.83 | 132.17 | 111.88 |
Accrued Expenses | 35.44 | 50.45 | 63.62 | 61.08 | 58.95 | 96.39 |
Short-Term Debt | - | - | 10 | 10 | 10 | 10 |
Current Portion of Leases | 7.4 | 11.78 | 14.66 | 19.58 | 23.01 | 19.33 |
Current Income Taxes Payable | - | 0.05 | 4.31 | 3.82 | 13.72 | 11.28 |
Current Unearned Revenue | 397.83 | 367.31 | 278.11 | 258.5 | 292.37 | 401.96 |
Other Current Liabilities | 77.57 | 79.14 | 57.68 | 87.07 | 70.02 | 61.24 |
Total Current Liabilities | 698.33 | 695.05 | 620.08 | 571.88 | 600.24 | 712.09 |
Long-Term Leases | 2.46 | 1.42 | 4.09 | 13.6 | 23.5 | 37.24 |
Long-Term Unearned Revenue | 4.76 | 4.79 | 7.46 | 10.95 | 7.87 | 5.07 |
Other Long-Term Liabilities | 0.5 | 0.5 | - | 0.1 | - | - |
Total Liabilities | 706.05 | 701.76 | 631.62 | 596.53 | 631.61 | 754.4 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 270 | 270 | 270 | 270 | 270 | 180 |
Additional Paid-In Capital | 69.39 | 69.39 | 68.8 | 81.28 | 58.75 | 147.99 |
Retained Earnings | 413.9 | 462.57 | 564.98 | 552.39 | 609.04 | 525.41 |
Total Common Equity | 753.29 | 801.96 | 903.79 | 903.67 | 937.79 | 853.4 |
Minority Interest | -3.15 | 1.38 | 8.06 | 10.4 | 9.29 | 7.98 |
Shareholders' Equity | 750.14 | 803.33 | 911.85 | 914.07 | 947.08 | 861.38 |
Total Liabilities & Equity | 1,456 | 1,505 | 1,543 | 1,511 | 1,579 | 1,616 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 9.86 | 13.2 | 28.74 | 43.18 | 56.5 | 66.57 |
Net Cash (Debt) | 448.82 | 539.58 | 463.65 | 456.68 | 469.04 | 559.59 |
Net Cash Growth | 17.65% | 16.38% | 1.53% | -2.63% | -16.18% | -21.74% |
Net Cash Per Share | 1.66 | 2.00 | 1.72 | 1.69 | 1.74 | 2.07 |
Filing Date Shares Outstanding | 270 | 270 | 270 | 270 | 270 | 270 |
Total Common Shares Outstanding | 270 | 270 | 270 | 270 | 270 | 270 |
Working Capital | 410.39 | 463.24 | 590.93 | 613.11 | 690.98 | 633.56 |
Book Value Per Share | 2.79 | 2.97 | 3.35 | 3.35 | 3.47 | 3.16 |
Tangible Book Value | 739.98 | 785.69 | 881.93 | 883.9 | 917.02 | 838 |
Tangible Book Value Per Share | 2.74 | 2.91 | 3.27 | 3.27 | 3.40 | 3.10 |
Buildings | 123.12 | 123.12 | 123.12 | 118.64 | 0.71 | - |
Machinery | 132.64 | 131.31 | 125.77 | 110.55 | 97.37 | 83.38 |
Construction In Progress | - | - | - | - | 107.25 | 88.65 |