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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	149.3	162.22	136.37	185.37	170.33	254.87
Cash & Short-Term Investments	149.3	162.22	136.37	185.37	170.33	254.87
Cash Growth	26.35%	18.95%	-26.43%	8.83%	-33.17%	-42.19%
Accounts Receivable	96.14	112.21	131.82	118.22	198.06	138.28
Other Receivables	1.99	1.66	1.99	1.42	1.63	15.43
Receivables	98.14	113.87	133.81	119.64	199.69	153.71
Inventory	43.24	30.74	45.92	54.52	141.08	225.92
Other Current Assets	34	33	24.57	27.11	29.14	182.48
Total Current Assets	324.68	339.82	340.67	386.64	540.24	816.98
Property, Plant & Equipment	158.82	185.63	230.16	282.3	313.88	253.2
Long-Term Investments	2.98	2.98	2.98	3.26	-	-
Other Intangible Assets	214.43	221.38	230.66	242.61	243.83	245.4
Long-Term Deferred Tax Assets	37.95	39.62	40.8	32.9	15.42	1.12
Long-Term Deferred Charges	15.59	20.17	14.67	26.34	25.47	27.62
Other Long-Term Assets	118.53	121.26	134.05	133.1	139.47	203.87
Total Assets	872.97	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	76.95	76.52	79.52	45.01	93.28	307.47
Accrued Expenses	2.11	9.28	7.52	8.33	6.75	4.79
Short-Term Debt	3	6	5.5	7.2	-	-
Current Portion of Leases	-	4.29	4.81	4.53	5.37	4.03
Current Income Taxes Payable	0.27	-	-	0.03	3.45	1.69
Current Unearned Revenue	45.34	38.37	22.06	26.84	27.51	26.32
Other Current Liabilities	10.96	10.32	6.98	6.68	4.73	1.21
Total Current Liabilities	139.15	144.79	126.39	98.63	141.09	345.53
Long-Term Leases	0.63	0.02	1.38	3.47	4.82	7.3
Long-Term Unearned Revenue	-	-	-	-	4.43	4.43
Long-Term Deferred Tax Liabilities	0.08	0.62	0.56	0.84	1.02	-
Other Long-Term Liabilities	0.63	0.63	-	-	-	-
Total Liabilities	140.49	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	Sep 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	-180.98	-131.57	-53.4	73.31	192.76	263.91
Comprehensive Income & Other	-0.28	-0.28	-0.28	-	-	-
Total Common Equity	713.46	762.87	841.03	968.02	1,087	1,159
Minority Interest	19.02	21.94	24.62	36.18	39.47	31.7
Shareholders' Equity	732.49	784.81	865.66	1,004	1,127	1,191
Total Liabilities & Equity	872.97	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	4.15	10.31	11.69	15.2	10.19	11.33
Net Cash (Debt)	145.15	151.9	124.68	170.17	160.14	243.54
Net Cash Growth	45.00%	21.83%	-26.73%	6.26%	-34.24%	-44.76%
Net Cash Per Share	1.03	1.08	0.89	1.21	1.14	1.73
Filing Date Shares Outstanding	140.82	140.8	140.8	140.8	140.8	140.8
Total Common Shares Outstanding	140.82	140.8	140.8	140.8	140.8	140.8
Working Capital	185.53	195.03	214.28	288.01	399.15	471.45
Book Value Per Share	5.07	5.42	5.97	6.88	7.72	8.23
Tangible Book Value	499.03	541.48	610.38	725.41	843.65	913.84
Tangible Book Value Per Share	3.54	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: Oct 26, 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:

Oct 31, 2026

Data Sources Report a data error