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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	109.97	136.37	185.37	170.33	254.87	440.85
Cash & Short-Term Investments	109.97	136.37	185.37	170.33	254.87	440.85
Cash Growth	-26.28%	-26.43%	8.83%	-33.17%	-42.19%	145.54%
Accounts Receivable	128.64	131.82	118.22	198.06	138.28	47.27
Other Receivables	-	1.99	1.42	1.63	15.43	14.56
Receivables	128.64	133.81	119.64	199.69	153.71	61.82
Inventory	48.68	45.92	54.52	141.08	225.92	76.58
Other Current Assets	28.28	24.57	27.11	29.14	182.48	145.64
Total Current Assets	315.57	340.67	386.64	540.24	816.98	724.89
Property, Plant & Equipment	209.41	230.16	282.3	313.88	253.2	221.64
Long-Term Investments	2.98	2.98	3.26	-	-	-
Other Intangible Assets	225.98	230.66	242.61	243.83	245.4	250.4
Long-Term Accounts Receivable	-	-	-	-	-	12.01
Long-Term Deferred Tax Assets	41.13	40.8	32.9	15.42	1.12	0.63
Long-Term Deferred Charges	19.69	14.67	26.34	25.47	27.62	25.58
Other Long-Term Assets	133.55	134.05	133.1	139.47	203.87	136.34
Total Assets	948.32	993.98	1,107	1,278	1,548	1,371
Accounts Payable	63.05	79.52	45.01	93.28	307.47	196.07
Accrued Expenses	3.4	7.52	8.33	6.75	4.79	1.7
Short-Term Debt	5	5.5	7.2	-	-	-
Current Portion of Leases	9.17	4.81	4.53	5.37	4.03	-
Current Income Taxes Payable	0	-	0.03	3.45	1.69	2.22
Current Unearned Revenue	28.83	22.06	26.84	27.51	26.32	21.28
Other Current Liabilities	7.54	6.98	6.68	4.73	1.21	0.93
Total Current Liabilities	116.99	126.39	98.63	141.09	345.53	222.2
Long-Term Leases	2.05	1.38	3.47	4.82	7.3	-
Long-Term Unearned Revenue	-	-	-	4.43	4.43	-
Long-Term Deferred Tax Liabilities	1.14	0.56	0.84	1.02	-	-
Total Liabilities	120.18	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	-89.22	-53.4	73.31	192.76	263.91	223.09
Comprehensive Income & Other	-0.28	-0.28	-	-	-	-
Total Common Equity	805.22	841.03	968.02	1,087	1,159	1,118
Minority Interest	22.92	24.62	36.18	39.47	31.7	30.88
Shareholders' Equity	828.14	865.66	1,004	1,127	1,191	1,149
Total Liabilities & Equity	948.32	993.98	1,107	1,278	1,548	1,371
Total Debt	16.22	11.69	15.2	10.19	11.33	-
Net Cash (Debt)	93.76	124.68	170.17	160.14	243.54	440.85
Net Cash Growth	-30.34%	-26.73%	6.26%	-34.24%	-44.76%	145.54%
Net Cash Per Share	0.67	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	198.59	214.28	288.01	399.15	471.45	502.69
Book Value Per Share	5.72	5.97	6.88	7.72	8.23	7.94
Tangible Book Value	579.24	610.38	725.41	843.65	913.84	868.01
Tangible Book Value Per Share	4.11	4.34	5.15	5.99	6.49	6.16
Buildings	26.07	26.07	26.07	29.57	29.47	17.43
Machinery	379.39	378.72	384.48	374.44	251.02	207.16
Construction In Progress	12.13	18.89	20.38	14.8	42.45	53.33

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