Shenzhen Bioeasy Biotechnology Co., Ltd. (SHE:300942)

SHE:300942 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	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	419.23	293.4	481.75	247.45	342.21	379.1
Short-Term Investments	-	-	-	181.91	-	-
Trading Asset Securities	162.27	302.92	120.03	-	340.21	-
Cash & Short-Term Investments	581.5	596.31	601.78	429.36	682.42	379.1
Cash Growth	-6.31%	-0.91%	40.16%	-37.08%	80.01%	-14.28%
Accounts Receivable	81.78	94.11	76.2	84.03	97.37	64.02
Other Receivables	4.73	2.12	3.36	15.17	6.5	7.13
Receivables	86.51	96.23	79.56	99.2	103.87	71.15
Inventory	40.91	40.43	31.46	100.61	93.86	61.59
Other Current Assets	22.01	18.64	24.87	45.25	17.49	14.29
Total Current Assets	730.93	751.62	737.67	674.42	897.64	526.13
Property, Plant & Equipment	569.85	562.9	426.52	324.64	143.44	44.89
Long-Term Investments	99.96	100.69	145.18	195.76	21.94	3.51
Other Intangible Assets	38.76	39.24	41.39	42.4	42.6	44.12
Long-Term Accounts Receivable	-	-	-	3.61	-	-
Long-Term Deferred Tax Assets	0.88	0.08	3.06	14.9	7.4	7.34
Long-Term Deferred Charges	1.74	1.68	1.93	14.3	11.42	14.7
Other Long-Term Assets	0.96	0.96	0.59	12.42	28.07	12.2
Total Assets	1,443	1,457	1,356	1,282	1,153	652.89
Accounts Payable	51.22	58.76	77.35	65.11	55.66	14.64
Accrued Expenses	12.7	23.08	23.94	39.45	46.73	21.39
Current Portion of Long-Term Debt	40.62	41.6	5.47	5.18	-	-
Current Portion of Leases	-	-	9.28	18.6	14	-
Current Income Taxes Payable	2.58	0.05	0.01	0.01	9.74	4.45
Current Unearned Revenue	19.36	25.1	18.65	66.61	27.59	36.03
Other Current Liabilities	7.23	3.36	2.22	4.82	2.91	1.61
Total Current Liabilities	133.7	151.96	136.93	199.78	156.63	78.12
Long-Term Debt	434.94	426.39	345.78	56.32	-	-
Long-Term Leases	-	-	5.34	39.25	27.12	-
Long-Term Unearned Revenue	6.01	6.5	16.54	20.33	22.19	25.78
Other Long-Term Liabilities	2.08	2.08	3.02	2.08	-	-
Total Liabilities	576.73	586.92	507.61	317.75	205.94	103.9
Common Stock	401.32	401.32	400.86	400.86	400.86	360
Additional Paid-In Capital	190.22	190.22	186.59	178.7	141.91	4.63
Retained Earnings	205.8	209.14	192.02	385.43	402.28	183.81
Comprehensive Income & Other	68.43	68.33	69.52	-0.09	-0.28	0.61
Total Common Equity	865.76	869.01	848.99	964.89	944.76	549.05
Minority Interest	0.59	1.24	-0.27	-0.19	1.82	-0.07
Shareholders' Equity	866.35	870.24	848.73	964.7	946.58	548.98
Total Liabilities & Equity	1,443	1,457	1,356	1,282	1,153	652.89
Total Debt	475.56	467.98	365.87	119.34	41.12	-
Net Cash (Debt)	105.94	128.33	235.91	310.02	641.31	379.1
Net Cash Growth	-48.40%	-45.60%	-23.91%	-51.66%	69.17%	-14.28%
Net Cash Per Share	0.25	0.30	0.59	0.78	1.63	1.04
Filing Date Shares Outstanding	401.32	401.32	400.86	400.86	400.86	400.86
Total Common Shares Outstanding	401.32	401.32	400.86	400.86	400.86	360
Working Capital	597.23	599.66	600.74	474.64	741.02	448.01
Book Value Per Share	2.16	2.17	2.12	2.41	2.36	1.53
Tangible Book Value	827	829.76	807.6	922.49	902.16	504.93
Tangible Book Value Per Share	2.06	2.07	2.01	2.30	2.25	1.40
Buildings	-	330.03	15.87	15.87	10.24	10.24
Machinery	-	87.09	90.58	106.51	72.08	57.18
Construction In Progress	-	199.79	356.63	190.87	51.34	-

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