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

SHE:300895 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	146.99	162.22	136.37	185.37	170.33	254.87
Cash & Short-Term Investments	146.99	162.22	136.37	185.37	170.33	254.87
Cash Growth	33.66%	18.95%	-26.43%	8.83%	-33.17%	-42.19%
Accounts Receivable	98.96	112.21	131.82	118.22	198.06	138.28
Other Receivables	1.58	1.66	1.99	1.42	1.63	15.43
Receivables	100.54	113.87	133.81	119.64	199.69	153.71
Inventory	45.62	30.74	45.92	54.52	141.08	225.92
Other Current Assets	33.23	33	24.57	27.11	29.14	182.48
Total Current Assets	326.37	339.82	340.67	386.64	540.24	816.98
Property, Plant & Equipment	167.28	185.63	230.16	282.3	313.88	253.2
Long-Term Investments	2.98	2.98	2.98	3.26	-	-
Other Intangible Assets	216.77	221.38	230.66	242.61	243.83	245.4
Long-Term Deferred Tax Assets	38.72	39.62	40.8	32.9	15.42	1.12
Long-Term Deferred Charges	16.7	20.17	14.67	26.34	25.47	27.62
Other Long-Term Assets	119.44	121.26	134.05	133.1	139.47	203.87
Total Assets	888.26	930.87	993.98	1,107	1,278	1,548

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	77.07	76.52	79.52	45.01	93.28	307.47
Accrued Expenses	2.09	9.28	7.52	8.33	6.75	4.79
Short-Term Debt	6	6	5.5	7.2	-	-
Current Portion of Leases	-	4.29	4.81	4.53	5.37	4.03
Current Income Taxes Payable	0.38	-	-	0.03	3.45	1.69
Current Unearned Revenue	45.06	38.37	22.06	26.84	27.51	26.32
Other Current Liabilities	11.1	10.32	6.98	6.68	4.73	1.21
Total Current Liabilities	143.38	144.79	126.39	98.63	141.09	345.53
Long-Term Leases	0.43	0.02	1.38	3.47	4.82	7.3
Long-Term Unearned Revenue	-	-	-	-	4.43	4.43
Long-Term Deferred Tax Liabilities	0.21	0.62	0.56	0.84	1.02	-
Other Long-Term Liabilities	0.63	0.63	-	-	-	-
Total Liabilities	144.65	146.06	128.32	102.94	151.36	357.25

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	140.8	140.8	140.8	140.8	128	116.36
Additional Paid-In Capital	753.92	753.92	753.92	753.92	766.72	778.96
Retained Earnings	-168.34	-131.57	-53.4	73.31	192.76	263.91
Comprehensive Income & Other	-0.28	-0.28	-0.28	-	-	-
Total Common Equity	726.09	762.87	841.03	968.02	1,087	1,159
Minority Interest	17.52	21.94	24.62	36.18	39.47	31.7
Shareholders' Equity	743.61	784.81	865.66	1,004	1,127	1,191
Total Liabilities & Equity	888.26	930.87	993.98	1,107	1,278	1,548

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	8.11	10.31	11.69	15.2	10.19	11.33
Net Cash (Debt)	138.87	151.9	124.68	170.17	160.14	243.54
Net Cash Growth	48.12%	21.83%	-26.73%	6.26%	-34.24%	-44.76%
Net Cash Per Share	0.99	1.08	0.89	1.21	1.14	1.73
Filing Date Shares Outstanding	140.72	140.8	140.8	140.8	140.8	140.8
Total Common Shares Outstanding	140.72	140.8	140.8	140.8	140.8	140.8
Working Capital	183	195.03	214.28	288.01	399.15	471.45
Book Value Per Share	5.16	5.42	5.97	6.88	7.72	8.23
Tangible Book Value	509.32	541.48	610.38	725.41	843.65	913.84
Tangible Book Value Per Share	3.62	3.85	4.34	5.15	5.99	6.49
Buildings	-	26.07	26.07	26.07	29.57	29.47
Machinery	-	379.48	378.72	384.48	374.44	251.02
Construction In Progress	-	9.58	18.89	20.38	14.8	42.45

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 27, 2026

Data Sources Report a data error