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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	125.86	136.37	185.37	170.33	254.87	440.85
Cash & Short-Term Investments	125.86	136.37	185.37	170.33	254.87	440.85
Cash Growth	-19.00%	-26.43%	8.83%	-33.17%	-42.19%	145.54%
Accounts Receivable	132.07	131.82	118.22	198.06	138.28	47.27
Other Receivables	1.74	1.99	1.42	1.63	15.43	14.56
Receivables	133.8	133.81	119.64	199.69	153.71	61.82
Inventory	51.88	45.92	54.52	141.08	225.92	76.58
Other Current Assets	24.39	24.57	27.11	29.14	182.48	145.64
Total Current Assets	335.93	340.67	386.64	540.24	816.98	724.89
Property, Plant & Equipment	226.67	230.16	282.3	313.88	253.2	221.64
Long-Term Investments	2.98	2.98	3.26	-	-	-
Other Intangible Assets	228.32	230.66	242.61	243.83	245.4	250.4
Long-Term Accounts Receivable	-	-	-	-	-	12.01
Long-Term Deferred Tax Assets	42	40.8	32.9	15.42	1.12	0.63
Long-Term Deferred Charges	13.3	14.67	26.34	25.47	27.62	25.58
Other Long-Term Assets	133.45	134.05	133.1	139.47	203.87	136.34
Total Assets	982.63	993.98	1,107	1,278	1,548	1,371
Accounts Payable	79.05	79.52	45.01	93.28	307.47	196.07
Accrued Expenses	1.82	7.52	8.33	6.75	4.79	1.7
Short-Term Debt	5	5.5	7.2	-	-	-
Current Portion of Leases	10.74	4.81	4.53	5.37	4.03	-
Current Income Taxes Payable	0.51	-	0.03	3.45	1.69	2.22
Current Unearned Revenue	32.38	22.06	26.84	27.51	26.32	21.28
Other Current Liabilities	7.95	6.98	6.68	4.73	1.21	0.93
Total Current Liabilities	137.45	126.39	98.63	141.09	345.53	222.2
Long-Term Leases	0.76	1.38	3.47	4.82	7.3	-
Long-Term Unearned Revenue	-	-	-	4.43	4.43	-
Long-Term Deferred Tax Liabilities	1.4	0.56	0.84	1.02	-	-
Total Liabilities	139.61	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	-74.86	-53.4	73.31	192.76	263.91	223.09
Comprehensive Income & Other	-0.28	-0.28	-	-	-	-
Total Common Equity	819.58	841.03	968.02	1,087	1,159	1,118
Minority Interest	23.44	24.62	36.18	39.47	31.7	30.88
Shareholders' Equity	843.02	865.66	1,004	1,127	1,191	1,149
Total Liabilities & Equity	982.63	993.98	1,107	1,278	1,548	1,371
Total Debt	16.5	11.69	15.2	10.19	11.33	-
Net Cash (Debt)	109.36	124.68	170.17	160.14	243.54	440.85
Net Cash Growth	-20.83%	-26.73%	6.26%	-34.24%	-44.76%	145.54%
Net Cash Per Share	0.78	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	198.48	214.28	288.01	399.15	471.45	502.69
Book Value Per Share	5.82	5.97	6.88	7.72	8.23	7.94
Tangible Book Value	591.26	610.38	725.41	843.65	913.84	868.01
Tangible Book Value Per Share	4.20	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.