BSM Chemical Co.,Ltd. (SHE:300796)

BSM Chemical 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	638.98	643.13	661.51	617.59	333.34	415.57
Trading Asset Securities	0.05	-	-	-	1.48	-
Cash & Short-Term Investments	639.03	643.13	661.51	617.59	334.83	415.57
Cash Growth	1.21%	-2.78%	7.11%	84.45%	-19.43%	-14.36%
Accounts Receivable	289.81	222.54	195.69	229.41	162.85	174.86
Other Receivables	7.42	11.33	4.65	2.99	4.71	3.11
Receivables	297.23	233.87	200.34	232.41	167.56	177.97
Inventory	224.47	176.12	169.58	89.09	62.58	64.14
Other Current Assets	92.56	99.96	72.22	40.53	72.21	73.48
Total Current Assets	1,253	1,153	1,104	979.61	637.17	731.15
Property, Plant & Equipment	1,078	1,090	931.94	690.69	467.46	432.02
Long-Term Investments	77.61	78.27	83.04	171.04	73.49	45
Goodwill	275.67	275.67	275.67	-	-	-
Other Intangible Assets	455.76	467.72	443.5	173.66	176.73	36.62
Long-Term Deferred Tax Assets	58.65	51.53	24.04	9.82	1.93	3.54
Long-Term Deferred Charges	8.68	12.5	9.48	-	-	-
Other Long-Term Assets	51.56	33.74	52.35	75.92	41.42	57.9
Total Assets	3,259	3,163	2,924	2,101	1,398	1,306
Accounts Payable	448.66	421.67	430.46	114.59	85.92	100.01
Accrued Expenses	26.17	33.99	30.49	21.96	15.82	17.91
Short-Term Debt	292.02	202.58	139.52	136.43	105.46	100.46
Current Portion of Long-Term Debt	114.6	79.75	80.57	29.74	49.55	10.01
Current Portion of Leases	0.9	0.85	0.55	0.45	-	-
Current Income Taxes Payable	2.49	3.07	3.31	10.38	0.12	5.69
Current Unearned Revenue	27.93	24.2	26.36	16.43	23.43	30.89
Other Current Liabilities	50.25	45.83	92.63	1.92	2.45	3.26
Total Current Liabilities	963.01	811.94	803.9	331.91	282.76	268.23
Long-Term Debt	450.74	519.02	304.58	105.39	26.03	-
Long-Term Leases	0.58	1.04	2.12	3.06	-	-
Long-Term Unearned Revenue	31.52	33.13	28.87	28.89	0.11	0.13
Long-Term Deferred Tax Liabilities	33.08	34.58	37.61	-	0.22	-
Other Long-Term Liabilities	-	-	43.5	-	-	-
Total Liabilities	1,479	1,400	1,221	469.24	309.12	268.36
Common Stock	361.14	361.14	361.14	200.63	121.15	121.15
Additional Paid-In Capital	940.09	940.09	823.6	984.1	671.24	679.81
Retained Earnings	472.55	437.85	485.15	420.82	276.53	226.19
Treasury Stock	-52.9	-34.75	-	-	-	-
Comprehensive Income & Other	4.54	3.67	4.28	1.48	-	-
Total Common Equity	1,725	1,708	1,674	1,607	1,069	1,027
Minority Interest	54.65	55.04	28.91	24.46	20.17	10.72
Shareholders' Equity	1,780	1,763	1,703	1,632	1,089	1,038
Total Liabilities & Equity	3,259	3,163	2,924	2,101	1,398	1,306
Total Debt	858.83	803.24	527.34	275.07	181.04	110.47
Net Cash (Debt)	-219.8	-160.11	134.17	342.52	153.79	305.1
Net Cash Growth	-	-	-60.83%	122.72%	-49.59%	-31.16%
Net Cash Per Share	-0.59	-0.44	0.36	0.96	0.52	1.01
Filing Date Shares Outstanding	355.54	357.6	361.14	361.14	305.3	305.3
Total Common Shares Outstanding	355.57	357.6	361.14	361.14	305.3	305.3
Working Capital	290.27	341.14	299.74	647.7	354.41	462.92
Book Value Per Share	4.85	4.78	4.64	4.45	3.50	3.36
Tangible Book Value	994	964.61	955.01	1,433	892.18	990.53
Tangible Book Value Per Share	2.80	2.70	2.64	3.97	2.92	3.24
Buildings	479.75	479.64	327.17	200.14	198.15	103.59
Machinery	656.29	648.5	393.51	354.05	361.74	348.57
Construction In Progress	299.39	277.83	448.01	323.63	72.94	132.57

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