BGT Group Co., Ltd. (SHE:300774)

BGT Group 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	280.66	374.9	389.43	145.34	161.24	629.19
Short-Term Investments	83.38	-	-	-	-	-
Trading Asset Securities	17.03	88.66	273.12	407.42	369.55	-
Cash & Short-Term Investments	381.07	463.56	662.55	552.76	530.79	629.19
Cash Growth	-1.88%	-30.03%	19.86%	4.14%	-15.64%	14.51%
Accounts Receivable	789.47	663.98	628.01	759.61	442.41	401.77
Other Receivables	34.78	99.26	104.24	72.17	62.04	19.66
Receivables	824.24	763.25	732.25	831.78	504.44	421.43
Inventory	225.21	189.55	305.03	177.34	76.81	109.94
Prepaid Expenses	-	-	-	-	24.26	0.08
Other Current Assets	85.36	92.13	81.6	62.95	19.72	21.11
Total Current Assets	1,516	1,508	1,781	1,625	1,156	1,182
Property, Plant & Equipment	315.66	305.18	338.69	189.37	106.2	130.24
Long-Term Investments	35.46	30.85	93.16	39.38	38.96	0.85
Goodwill	2.97	2.97	2.97	2.97	-	-
Other Intangible Assets	230.59	212.03	269.06	302.99	331.46	303.88
Long-Term Accounts Receivable	36.31	59.15	67.06	7.48	9.43	12.37
Long-Term Deferred Tax Assets	60.45	59.02	49.55	40.24	12.36	10.79
Long-Term Deferred Charges	103.49	131.85	97.28	154.69	93.74	8.22
Other Long-Term Assets	19.65	50.8	100.97	151.02	244.69	0.44
Total Assets	2,320	2,360	2,800	2,513	1,993	1,649
Accounts Payable	421.79	396.56	479.03	497.91	331.95	345.39
Accrued Expenses	47.07	66.03	68.91	72.19	10.68	7.24
Short-Term Debt	9	15.13	11.01	9.5	-	-
Current Portion of Long-Term Debt	-	-	100.03	-	-	-
Current Income Taxes Payable	4.57	1.85	7.31	13.58	14.43	14.1
Current Unearned Revenue	192.49	240.2	415.28	337.94	96.69	102.52
Other Current Liabilities	65.16	31.53	38.49	33.73	71.73	39.58
Total Current Liabilities	740.08	751.3	1,120	964.85	525.47	508.84
Long-Term Debt	-	-	100	-	-	-
Long-Term Unearned Revenue	3.43	3.48	3.58	3.68	3.77	3.87
Long-Term Deferred Tax Liabilities	0.91	0.95	1.28	1.84	0.22	-
Other Long-Term Liabilities	18.1	21.35	9.29	19.82	8.48	3.75
Total Liabilities	762.53	777.08	1,234	990.18	537.95	516.46
Common Stock	408.76	408.76	408.76	408.76	408.76	367.89
Additional Paid-In Capital	512.18	512.18	512.18	512.18	512.18	405.63
Retained Earnings	530.34	562.44	531.35	468.2	517	342.58
Total Common Equity	1,451	1,483	1,452	1,389	1,438	1,116
Minority Interest	106.65	99.87	113.66	133.64	16.98	15.99
Shareholders' Equity	1,558	1,583	1,566	1,523	1,455	1,132
Total Liabilities & Equity	2,320	2,360	2,800	2,513	1,993	1,649
Total Debt	9	15.13	211.04	9.5	-	-
Net Cash (Debt)	372.07	448.43	451.51	543.26	530.79	629.19
Net Cash Growth	22.53%	-0.68%	-16.89%	2.35%	-15.64%	14.51%
Net Cash Per Share	0.92	1.11	1.09	1.32	1.37	1.73
Filing Date Shares Outstanding	408.76	408.76	408.76	408.76	408.76	367.89
Total Common Shares Outstanding	408.76	408.76	408.76	408.76	408.76	367.89
Working Capital	775.81	757.18	661.38	659.98	630.56	672.92
Book Value Per Share	3.55	3.63	3.55	3.40	3.52	3.03
Tangible Book Value	1,218	1,268	1,180	1,083	1,106	812.21
Tangible Book Value Per Share	2.98	3.10	2.89	2.65	2.71	2.21
Buildings	235.53	235.53	224.35	95.65	75.03	75.03
Machinery	144.51	142.01	110.8	41.03	23.2	21.38
Construction In Progress	26.37	2.53	52.55	95.34	38.07	58.9

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