BYBON Group Company Limited (SHE:300736)

BYBON Group Company 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	29.9	36.06	66.28	76.9	59.68	120.63
Trading Asset Securities	-	10.24	11.55	9.39	32.06	4.38
Cash & Short-Term Investments	29.9	46.3	77.83	86.29	91.74	125.01
Cash Growth	-47.65%	-40.52%	-9.80%	-5.95%	-26.61%	-0.23%
Accounts Receivable	3.39	4.14	3.15	4.19	6.97	15.37
Other Receivables	2.6	0.8	0.69	0.11	7.15	-
Receivables	5.99	4.94	3.84	4.29	14.12	15.37
Inventory	32.64	27.79	27.21	14.56	13.81	15.72
Prepaid Expenses	-	0.64	0.11	0.19	0.18	0.42
Other Current Assets	9.63	11.85	12.91	16.25	22.02	25
Total Current Assets	78.16	91.51	121.9	121.58	141.87	181.52
Property, Plant & Equipment	2.53	3.09	3.88	6.31	14.79	22.82
Long-Term Investments	0.17	0.19	-	-	-	-
Goodwill	16.86	16.86	16.86	16.86	21.09	21.09
Other Intangible Assets	2.8	3.34	4.46	5.71	5.04	3.99
Long-Term Deferred Tax Assets	4.87	6.37	5.64	10.63	7.77	0.87
Long-Term Deferred Charges	0.11	0.35	0.54	0.68	3.47	3.77
Other Long-Term Assets	-	-	-	-	-	5.74
Total Assets	105.5	121.72	153.28	161.77	194.03	239.81

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	3.91	7.35	5.07	1.58	1.45	1.01
Accrued Expenses	3.76	8.11	7.4	8.54	10.2	10.83
Short-Term Debt	-	-	-	-	19.91	-
Current Portion of Long-Term Debt	1.44	-	-	-	-	6
Current Portion of Leases	-	-	-	2.55	8.27	12.24
Current Income Taxes Payable	1.08	0.65	1.74	6.77	6.77	6.38
Current Unearned Revenue	6.57	6.47	5.59	5.31	7.87	13.15
Other Current Liabilities	24.91	28.43	37.44	30.14	12.49	14.34
Total Current Liabilities	41.67	51.01	57.24	54.9	66.97	63.95
Long-Term Debt	-	-	-	-	-	10
Long-Term Leases	0.25	0.24	1.35	2.33	2.17	5.06
Long-Term Deferred Tax Liabilities	-	-	-	-	0.16	0.34
Total Liabilities	41.91	51.25	58.59	57.22	69.29	79.35

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	127.93	127.93	130.07	130.07	130.07	130.13
Additional Paid-In Capital	132.99	132.99	159.47	163.33	158.63	155.41
Retained Earnings	-197.26	-190.41	-161.36	-145.88	-117.32	-84.77
Treasury Stock	-	-	-33.48	-42.96	-46.65	-40.32
Total Common Equity	63.67	70.51	94.68	104.55	124.74	160.46
Minority Interest	-0.08	-0.05	0	-	-	-
Shareholders' Equity	63.59	70.46	94.69	104.55	124.74	160.46
Total Liabilities & Equity	105.5	121.72	153.28	161.77	194.03	239.81

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	1.69	0.24	1.35	4.88	30.35	33.3
Net Cash (Debt)	28.21	46.06	76.48	81.41	61.39	91.71
Net Cash Growth	-48.49%	-39.78%	-6.05%	32.60%	-33.06%	-12.90%
Net Cash Per Share	0.21	0.36	0.59	0.66	0.49	0.70
Filing Date Shares Outstanding	145.86	127.93	127.29	126.51	126.2	126.86
Total Common Shares Outstanding	145.86	127.93	127.29	126.51	126.2	126.86
Working Capital	36.5	40.5	64.66	66.68	74.9	117.58
Book Value Per Share	0.44	0.55	0.74	0.83	0.99	1.26
Tangible Book Value	44.01	50.31	73.37	81.98	98.61	135.38
Tangible Book Value Per Share	0.30	0.39	0.58	0.65	0.78	1.07
Machinery	-	9.94	9.85	14.88	23.08	25.26

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 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:

Sep 14, 2026

Data Sources Report a data error