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

SHE:300580 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	222.3	211.77	186.29	206.48	157.25	131.87
Trading Asset Securities	497.59	546.61	755.08	712.61	627.31	683.85
Cash & Short-Term Investments	719.89	758.38	941.37	919.09	784.56	815.72
Cash Growth	-17.58%	-19.44%	2.42%	17.15%	-3.82%	-1.46%
Accounts Receivable	696.03	715.34	603.64	633.42	605.44	576.07
Other Receivables	0.81	4.66	0.14	0.2	15.96	1.15
Receivables	696.84	719.99	603.78	633.62	621.41	577.22
Inventory	352.45	315.15	270.58	290.27	312.46	224.46
Other Current Assets	78.47	57.23	49.76	24.33	57.79	5.93
Total Current Assets	1,848	1,851	1,865	1,867	1,776	1,623
Property, Plant & Equipment	1,675	1,700	1,572	1,422	1,376	1,050
Long-Term Investments	110.59	28.78	32.78	32.75	32.14	33.29
Goodwill	14.8	14.8	14.8	14.8	14.8	14.8
Other Intangible Assets	129.51	133.48	137.06	124.13	112.19	114.44
Long-Term Deferred Tax Assets	59.47	55.66	40.78	53.37	91.28	20.45
Other Long-Term Assets	142.79	138.65	68.54	43.7	26.67	116.23
Total Assets	3,980	3,922	3,731	3,558	3,429	2,972

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	270.53	328.08	293.73	357.87	420.77	338.64
Accrued Expenses	40.74	48.86	43.56	36.79	34.81	34.51
Short-Term Debt	-	-	-	-	0.5	-
Current Portion of Long-Term Debt	-	-	-	-	1	-
Current Portion of Leases	-	-	-	-	0.52	-
Current Income Taxes Payable	15.85	16.69	31.83	0.15	0.67	14.74
Current Unearned Revenue	12.41	15.49	15.68	21.95	46.36	12.61
Other Current Liabilities	39.65	31.98	21.67	23.4	24.95	19.43
Total Current Liabilities	379.18	441.09	406.48	440.15	529.59	419.93
Long-Term Debt	-	-	-	-	495.7	465.4
Long-Term Unearned Revenue	159.66	171.84	185.52	195.65	187.32	111.32
Long-Term Deferred Tax Liabilities	22.43	26.22	34.58	48.48	67.94	23.08
Other Long-Term Liabilities	0.14	0.16	0.18	0.28	0.16	0.24
Total Liabilities	561.41	639.31	626.76	684.56	1,281	1,020

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	502.32	500.54	500.54	339.56	200.02	200.01
Additional Paid-In Capital	1,079	1,077	1,084	1,221	682.16	680.9
Retained Earnings	1,853	1,701	1,508	1,302	1,119	926.48
Comprehensive Income & Other	-16.04	4.28	1.15	0.22	136.73	137.42
Total Common Equity	3,418	3,283	3,094	2,863	2,138	1,945
Minority Interest	-	-	10.25	10.1	10.29	7.41
Shareholders' Equity	3,418	3,283	3,104	2,873	2,149	1,952
Total Liabilities & Equity	3,980	3,922	3,731	3,558	3,429	2,972

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	-	-	-	-	497.72	465.4
Net Cash (Debt)	719.89	758.38	941.37	919.09	286.84	350.32
Net Cash Growth	-17.58%	-19.44%	2.42%	220.43%	-18.12%	-10.60%
Net Cash Per Share	1.42	1.50	1.89	1.97	0.61	0.72
Filing Date Shares Outstanding	502.32	502.32	500.54	499.15	441.04	441.03
Total Common Shares Outstanding	502.32	500.54	500.54	499.15	441.04	441.02
Working Capital	1,468	1,410	1,459	1,427	1,247	1,203
Book Value Per Share	6.80	6.56	6.18	5.74	4.85	4.41
Tangible Book Value	3,274	3,135	2,942	2,724	2,011	1,816
Tangible Book Value Per Share	6.52	6.26	5.88	5.46	4.56	4.12
Buildings	-	912.58	844.97	598.5	532.65	532.59
Machinery	-	1,817	1,648	1,555	1,370	1,110
Construction In Progress	-	161.05	118.89	201.49	254.23	69.24

Data Source: S&P Global Market Intelligence Last updated: Oct 21, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 25, 2026

Data Sources Report a data error