Wuxi Best Precision Machinery Co., Ltd. (SHE: 300580)

Wuxi Best Precision Machinery Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	169.38	206.48	157.25	131.87	64.65	22.71
Short-Term Investments	-	-	-	-	30.05	-
Trading Asset Securities	728.37	712.61	627.31	683.85	733.09	111.33
Cash & Short-Term Investments	897.74	919.09	784.56	815.72	827.78	134.05
Cash Growth	11.23%	17.15%	-3.82%	-1.46%	517.53%	402.06%
Accounts Receivable	551.81	633.42	605.44	576.07	536.25	456.4
Other Receivables	0.16	0.2	15.96	1.15	1.32	4.13
Receivables	551.97	633.62	621.41	577.22	537.56	460.53
Inventory	292.68	290.27	312.46	224.46	156.47	190.58
Other Current Assets	48.28	24.33	57.79	5.93	5.21	8.36
Total Current Assets	1,791	1,867	1,776	1,623	1,527	793.51
Property, Plant & Equipment	1,416	1,422	1,376	1,050	852.93	805.73
Long-Term Investments	32.65	32.75	32.14	33.29	30.59	32.34
Goodwill	14.8	14.8	14.8	14.8	14.8	-
Other Intangible Assets	138.25	124.13	112.19	114.44	116.37	115.99
Long-Term Deferred Tax Assets	35.27	53.37	91.28	20.45	19.48	10.24
Other Long-Term Assets	127.88	43.7	26.67	116.23	129.22	95.96
Total Assets	3,555	3,558	3,429	2,972	2,690	1,854
Accounts Payable	211.88	357.87	420.77	338.64	244.54	221.48
Accrued Expenses	34.72	36.79	34.81	34.51	31.36	27.44
Short-Term Debt	-	-	0.5	-	-	13.91
Current Portion of Long-Term Debt	-	-	1	-	-	-
Current Portion of Leases	-	-	0.52	-	-	-
Current Income Taxes Payable	18.92	0.15	0.67	14.74	18.92	8.44
Current Unearned Revenue	14.83	21.95	46.36	12.61	11.03	-
Other Current Liabilities	14.6	23.4	24.95	19.43	12.89	22.19
Total Current Liabilities	294.95	440.15	529.59	419.93	318.75	293.44
Long-Term Debt	-	-	495.7	465.4	435.93	-
Long-Term Unearned Revenue	189.18	195.65	187.32	111.32	107.83	40.33
Long-Term Deferred Tax Liabilities	45.42	48.48	67.94	23.08	0.09	-
Other Long-Term Liabilities	0.19	0.28	0.16	0.24	0.32	0.25
Total Liabilities	529.74	684.56	1,281	1,020	862.92	334.03
Common Stock	499.15	339.56	200.02	200.01	200	200
Additional Paid-In Capital	1,071	1,221	682.16	680.9	680.57	680.5
Retained Earnings	1,444	1,302	1,119	926.48	779.78	637.16
Comprehensive Income & Other	1	0.22	136.73	137.42	162.29	2.09
Total Common Equity	3,015	2,863	2,138	1,945	1,823	1,520
Minority Interest	10.26	10.1	10.29	7.41	4.84	-
Shareholders' Equity	3,026	2,873	2,149	1,952	1,827	1,520
Total Liabilities & Equity	3,555	3,558	3,429	2,972	2,690	1,854
Total Debt	-	-	497.72	465.4	435.93	13.91
Net Cash (Debt)	897.74	919.09	286.84	350.32	391.85	120.14
Net Cash Growth	11.25%	220.43%	-18.12%	-10.60%	226.16%	349.97%
Net Cash Per Share	1.85	1.97	0.61	0.72	0.88	0.27
Filing Date Shares Outstanding	499.15	499.15	441.04	441.03	441	441
Total Common Shares Outstanding	499.15	499.15	441.04	441.02	441	441
Working Capital	1,496	1,427	1,247	1,203	1,208	500.07
Book Value Per Share	6.04	5.74	4.85	4.41	4.13	3.45
Tangible Book Value	2,862	2,724	2,011	1,816	1,691	1,404
Tangible Book Value Per Share	5.73	5.46	4.56	4.12	3.84	3.18
Buildings	-	598.5	532.65	532.59	407.81	359.86
Machinery	-	1,555	1,370	1,110	937.78	809.42
Construction In Progress	-	201.49	254.23	69.24	84.11	118.02

Source: S&P Capital IQ. Standard template. Financial Sources.