Bright Eye Hospital Group Co., Ltd. (SHE:301239)

Bright Eye Hospital Group 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	376.14	481.07	806.6	926.23	170.77	285.1
Trading Asset Securities	70.31	20.09	30.1	-	-	-
Cash & Short-Term Investments	446.45	501.16	836.7	926.23	170.77	285.1
Cash Growth	-29.79%	-40.10%	-9.67%	442.37%	-40.10%	35.25%
Accounts Receivable	106.64	101.7	119.29	58.14	54.3	65.17
Other Receivables	83.12	88.26	77.12	67.94	70.58	40.71
Receivables	189.76	189.96	196.41	126.09	124.88	105.88
Inventory	186.3	148.31	151.53	107.62	90.05	80.59
Prepaid Expenses	-	-	-	15.79	6.13	9.7
Other Current Assets	50.61	29.82	30.17	11.97	27.67	49.97
Total Current Assets	873.12	869.26	1,215	1,188	419.5	531.25
Property, Plant & Equipment	2,554	2,569	2,590	1,474	1,472	361.11
Long-Term Investments	207.11	170.09	103.77	267.43	168.88	0.03
Goodwill	419.4	407.58	392	27.38	29.03	37.15
Other Intangible Assets	43.5	46.73	50.98	10.48	12.44	15.13
Long-Term Deferred Tax Assets	19.43	20.73	15.67	12.82	8.25	5.19
Long-Term Deferred Charges	467.04	487.6	420.75	388.74	204.79	184.13
Other Long-Term Assets	22.93	27.29	27.36	308.46	11.06	22.47
Total Assets	4,607	4,598	4,815	3,677	2,326	1,156
Accounts Payable	262.64	321.07	417.55	190.42	147.08	122.88
Accrued Expenses	128.8	180.39	144.14	92.94	81.13	67.05
Short-Term Debt	70.38	158.99	233.06	102.64	110.14	20.43
Current Portion of Long-Term Debt	212.63	33.11	12.65	8.13	-	2.33
Current Portion of Leases	-	156.05	162.2	137.2	98.82	-
Current Income Taxes Payable	34.9	24.77	51.83	29.02	29.49	31.17
Current Unearned Revenue	32.68	16.99	15.95	18.64	19.48	17.68
Other Current Liabilities	70.77	7.72	5.74	3.35	3.48	19.18
Total Current Liabilities	812.81	899.09	1,043	582.33	489.63	280.73
Long-Term Debt	377.4	345.37	94.81	88.5	-	15.86
Long-Term Leases	1,273	1,230	1,356	936.48	885.24	-
Long-Term Unearned Revenue	0.19	0.24	-	-	-	-
Long-Term Deferred Tax Liabilities	2.13	2.45	2.89	2.13	2.45	2.9
Other Long-Term Liabilities	-	-	-	-	-	3.7
Total Liabilities	2,466	2,477	2,497	1,609	1,377	303.2
Common Stock	149.62	149.62	149.62	149.62	112.21	112.21
Additional Paid-In Capital	1,742	1,736	1,735	1,734	672.68	671.52
Retained Earnings	291.87	275.52	436.93	183.98	163.41	69.52
Treasury Stock	-59.77	-59.77	-29.98	-	-	-
Comprehensive Income & Other	-0.14	-0.14	-0.29	-0.28	-0	-
Total Common Equity	2,124	2,101	2,292	2,068	948.3	853.25
Minority Interest	17.38	19.67	26.59	-	-	-
Shareholders' Equity	2,141	2,121	2,318	2,068	948.3	853.25
Total Liabilities & Equity	4,607	4,598	4,815	3,677	2,326	1,156
Total Debt	1,933	1,923	1,859	1,273	1,094	38.62
Net Cash (Debt)	-1,487	-1,422	-1,022	-346.72	-923.42	246.48
Net Cash Growth	-	-	-	-	-	29.49%
Net Cash Per Share	-9.70	-9.49	-6.83	-2.70	-8.26	2.20
Filing Date Shares Outstanding	148.86	148.86	148.86	149.62	112.21	112.21
Total Common Shares Outstanding	148.86	148.86	149.31	149.62	112.21	112.21
Working Capital	60.31	-29.83	171.67	605.37	-70.13	250.52
Book Value Per Share	14.27	14.12	15.35	13.82	8.45	7.60
Tangible Book Value	1,661	1,647	1,849	2,030	906.83	800.97
Tangible Book Value Per Share	11.16	11.07	12.38	13.57	8.08	7.14
Buildings	-	735.44	470.26	43.63	43.63	43.63
Machinery	-	1,035	802.98	656.09	556.36	485.94
Construction In Progress	-	53.14	276.36	62.51	145.21	42.12

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.