Beijing Topnew Info & Tech Co., Ltd. (SHE:300895)

SHE:300895 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	118.16	136.37	185.37	170.33	254.87	440.85
Cash & Short-Term Investments	118.16	136.37	185.37	170.33	254.87	440.85
Cash Growth	-10.01%	-26.43%	8.83%	-33.17%	-42.19%	145.54%
Accounts Receivable	118.79	131.82	118.22	198.06	138.28	47.27
Other Receivables	2.27	1.99	1.42	1.63	15.43	14.56
Receivables	121.06	133.81	119.64	199.69	153.71	61.82
Inventory	56.1	45.92	54.52	141.08	225.92	76.58
Other Current Assets	27.04	24.57	27.11	29.14	182.48	145.64
Total Current Assets	322.37	340.67	386.64	540.24	816.98	724.89
Property, Plant & Equipment	199.71	230.16	282.3	313.88	253.2	221.64
Long-Term Investments	2.98	2.98	3.26	-	-	-
Other Intangible Assets	223.73	230.66	242.61	243.83	245.4	250.4
Long-Term Accounts Receivable	-	-	-	-	-	12.01
Long-Term Deferred Tax Assets	41.33	40.8	32.9	15.42	1.12	0.63
Long-Term Deferred Charges	17.84	14.67	26.34	25.47	27.62	25.58
Other Long-Term Assets	132.44	134.05	133.1	139.47	203.87	136.34
Total Assets	940.38	993.98	1,107	1,278	1,548	1,371
Accounts Payable	68.54	79.52	45.01	93.28	307.47	196.07
Accrued Expenses	1.47	7.52	8.33	6.75	4.79	1.7
Short-Term Debt	8	5.5	7.2	-	-	-
Current Portion of Leases	9.96	4.81	4.53	5.37	4.03	-
Current Income Taxes Payable	0.33	-	0.03	3.45	1.69	2.22
Current Unearned Revenue	38.57	22.06	26.84	27.51	26.32	21.28
Other Current Liabilities	9.35	6.98	6.68	4.73	1.21	0.93
Total Current Liabilities	136.22	126.39	98.63	141.09	345.53	222.2
Long-Term Leases	0.1	1.38	3.47	4.82	7.3	-
Long-Term Unearned Revenue	-	-	-	4.43	4.43	-
Long-Term Deferred Tax Liabilities	0.89	0.56	0.84	1.02	-	-
Total Liabilities	137.2	128.32	102.94	151.36	357.25	222.2
Common Stock	140.8	140.8	140.8	128	116.36	96.97
Additional Paid-In Capital	753.92	753.92	753.92	766.72	778.96	798.36
Retained Earnings	-111.91	-53.4	73.31	192.76	263.91	223.09
Comprehensive Income & Other	-0.28	-0.28	-	-	-	-
Total Common Equity	782.52	841.03	968.02	1,087	1,159	1,118
Minority Interest	20.66	24.62	36.18	39.47	31.7	30.88
Shareholders' Equity	803.18	865.66	1,004	1,127	1,191	1,149
Total Liabilities & Equity	940.38	993.98	1,107	1,278	1,548	1,371
Total Debt	18.06	11.69	15.2	10.19	11.33	-
Net Cash (Debt)	100.11	124.68	170.17	160.14	243.54	440.85
Net Cash Growth	-14.76%	-26.73%	6.26%	-34.24%	-44.76%	145.54%
Net Cash Per Share	0.71	0.89	1.21	1.14	1.73	3.83
Filing Date Shares Outstanding	140.8	140.8	140.8	140.8	140.8	140.8
Total Common Shares Outstanding	140.8	140.8	140.8	140.8	140.8	140.8
Working Capital	186.15	214.28	288.01	399.15	471.45	502.69
Book Value Per Share	5.56	5.97	6.88	7.72	8.23	7.94
Tangible Book Value	558.79	610.38	725.41	843.65	913.84	868.01
Tangible Book Value Per Share	3.97	4.34	5.15	5.99	6.49	6.16
Buildings	-	26.07	26.07	29.57	29.47	17.43
Machinery	-	378.72	384.48	374.44	251.02	207.16
Construction In Progress	-	18.89	20.38	14.8	42.45	53.33

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