Beijing Scitop Bio-tech Co., Ltd. (SHE:300858)

Beijing Scitop Bio-tech 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	97.79	108.64	191.6	875.36	481.82	202.29
Short-Term Investments	616.3	425.5	483	-	-	221.34
Trading Asset Securities	100.79	296.73	152.26	281.17	91.55	168.4
Cash & Short-Term Investments	814.88	830.86	826.86	1,157	573.37	592.03
Cash Growth	9.41%	0.48%	-28.51%	101.71%	-3.15%	491.07%
Accounts Receivable	65.95	56.47	67.67	108.04	119.29	124.18
Other Receivables	0.76	-	-	-	-	-
Receivables	66.7	56.48	67.73	108.1	119.33	124.18
Inventory	48.28	46.6	39.22	50.93	52.85	44.73
Prepaid Expenses	-	-	-	-	-	0.1
Other Current Assets	45.47	20.77	21.74	11.42	7.05	6.17
Total Current Assets	975.33	954.71	955.55	1,327	752.59	767.21
Property, Plant & Equipment	698.5	548.7	375.05	243.87	213.23	208.42
Long-Term Investments	23.48	267.65	352.85	123.09	12.54	1.17
Goodwill	1.91	1.91	1.91	1.91	1.91	1.91
Other Intangible Assets	60.22	48.33	51.06	53.05	54.16	18.82
Long-Term Deferred Tax Assets	4.62	5.36	6.17	3.42	2.57	1.04
Long-Term Deferred Charges	7.58	2.31	2.98	0.11	0.28	0.67
Other Long-Term Assets	169.22	86.63	64.53	39.24	3.45	-
Total Assets	1,941	1,916	1,810	1,792	1,041	999.25
Accounts Payable	50.06	47.73	16.06	36.45	27.35	46.35
Accrued Expenses	5	13.07	14.38	18.97	12.33	12.31
Current Portion of Leases	0.7	0.56	1.75	1.2	1.25	-
Current Income Taxes Payable	7.64	6.59	4.45	8.63	2.06	2.62
Current Unearned Revenue	18.4	23.13	17.12	16.77	18	2.23
Other Current Liabilities	2.45	5.11	4.87	3.27	1.49	0.93
Total Current Liabilities	84.25	96.19	58.64	85.28	62.47	64.43
Long-Term Leases	2.68	3.23	9.9	6.5	7.36	-
Long-Term Unearned Revenue	26.19	25.14	5.86	1.32	2.19	1.18
Long-Term Deferred Tax Liabilities	1.46	1.47	2.69	2.01	1.31	1.05
Total Liabilities	114.58	126.03	77.1	95.11	73.33	66.66
Common Stock	263.5	263.5	263.5	175.66	148.53	82.52
Additional Paid-In Capital	1,107	1,107	1,105	1,197	530.88	589.1
Retained Earnings	455.74	419.03	364.2	323.42	287.99	260.97
Comprehensive Income & Other	-0	0	-	-	-	-
Total Common Equity	1,826	1,790	1,733	1,697	967.4	932.59
Shareholders' Equity	1,826	1,790	1,733	1,697	967.4	932.59
Total Liabilities & Equity	1,941	1,916	1,810	1,792	1,041	999.25
Total Debt	3.38	3.79	11.65	7.7	8.61	-
Net Cash (Debt)	811.49	827.08	815.21	1,149	564.76	592.03
Net Cash Growth	9.66%	1.46%	-29.04%	103.42%	-4.61%	491.07%
Net Cash Per Share	3.10	3.16	3.05	5.12	2.54	3.11
Filing Date Shares Outstanding	263.5	263.5	263.5	263.5	222.8	222.8
Total Common Shares Outstanding	263.5	263.5	263.5	263.5	222.8	222.8
Working Capital	891.08	858.52	896.91	1,242	690.11	702.77
Book Value Per Share	6.93	6.79	6.58	6.44	4.34	4.19
Tangible Book Value	1,764	1,739	1,680	1,642	911.33	911.85
Tangible Book Value Per Share	6.70	6.60	6.38	6.23	4.09	4.09
Buildings	-	261.99	142.59	142.59	142.45	50.5
Machinery	-	191.42	122.89	97.99	87.49	81.35
Construction In Progress	-	172.07	156.65	38.74	3.49	93.37

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.