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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	449.8	293.4	481.75	247.45	342.21	379.1
Short-Term Investments	-	-	-	181.91	-	-
Trading Asset Securities	145.05	302.92	120.03	-	340.21	-
Cash & Short-Term Investments	594.85	596.31	601.78	429.36	682.42	379.1
Cash Growth	2.20%	-0.91%	40.16%	-37.08%	80.01%	-14.28%
Accounts Receivable	100.41	94.11	76.2	84.03	97.37	64.02
Other Receivables	4.13	2.12	3.36	15.17	6.5	7.13
Receivables	104.54	96.23	79.56	99.2	103.87	71.15
Inventory	57.91	40.43	31.46	100.61	93.86	61.59
Other Current Assets	18.07	18.64	24.87	45.25	17.49	14.29
Total Current Assets	775.37	751.62	737.67	674.42	897.64	526.13
Property, Plant & Equipment	577.24	562.9	426.52	324.64	143.44	44.89
Long-Term Investments	84.48	100.69	145.18	195.76	21.94	3.51
Other Intangible Assets	37.79	39.24	41.39	42.4	42.6	44.12
Long-Term Accounts Receivable	-	-	-	3.61	-	-
Long-Term Deferred Tax Assets	2.9	0.08	3.06	14.9	7.4	7.34
Long-Term Deferred Charges	2.8	1.68	1.93	14.3	11.42	14.7
Other Long-Term Assets	0.97	0.96	0.59	12.42	28.07	12.2
Total Assets	1,482	1,457	1,356	1,282	1,153	652.89
Accounts Payable	74.84	58.76	77.35	65.11	55.66	14.64
Accrued Expenses	17.62	23.08	23.94	39.45	46.73	21.39
Current Portion of Long-Term Debt	31.99	41.6	5.47	5.18	-	-
Current Portion of Leases	-	-	9.28	18.6	14	-
Current Income Taxes Payable	1.44	0.05	0.01	0.01	9.74	4.45
Current Unearned Revenue	17.29	25.1	18.65	66.61	27.59	36.03
Other Current Liabilities	7.13	3.36	2.22	4.82	2.91	1.61
Total Current Liabilities	150.3	151.96	136.93	199.78	156.63	78.12
Long-Term Debt	412.49	426.39	345.78	56.32	-	-
Long-Term Leases	-	-	5.34	39.25	27.12	-
Long-Term Unearned Revenue	6.33	6.5	16.54	20.33	22.19	25.78
Other Long-Term Liabilities	2.08	2.08	3.02	2.08	-	-
Total Liabilities	571.21	586.92	507.61	317.75	205.94	103.9
Common Stock	405.07	401.32	400.86	400.86	400.86	360
Additional Paid-In Capital	220.64	190.22	186.59	178.7	141.91	4.63
Retained Earnings	220.17	209.14	192.02	385.43	402.28	183.81
Comprehensive Income & Other	62.22	68.33	69.52	-0.09	-0.28	0.61
Total Common Equity	908.09	869.01	848.99	964.89	944.76	549.05
Minority Interest	2.26	1.24	-0.27	-0.19	1.82	-0.07
Shareholders' Equity	910.35	870.24	848.73	964.7	946.58	548.98
Total Liabilities & Equity	1,482	1,457	1,356	1,282	1,153	652.89
Total Debt	444.49	467.98	365.87	119.34	41.12	-
Net Cash (Debt)	150.36	128.33	235.91	310.02	641.31	379.1
Net Cash Growth	-12.78%	-45.60%	-23.91%	-51.66%	69.17%	-14.28%
Net Cash Per Share	0.35	0.30	0.59	0.78	1.63	1.04
Filing Date Shares Outstanding	405.07	401.32	400.86	400.86	400.86	400.86
Total Common Shares Outstanding	405.07	401.32	400.86	400.86	400.86	360
Working Capital	625.07	599.66	600.74	474.64	741.02	448.01
Book Value Per Share	2.24	2.17	2.12	2.41	2.36	1.53
Tangible Book Value	870.3	829.76	807.6	922.49	902.16	504.93
Tangible Book Value Per Share	2.15	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.