BBK Test Systems Co., Ltd (SHE:301598)

BBK Test Systems 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	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	865.02	1,064	481.2	376.56	204.28	199.27
Trading Asset Securities	130.01	-	-	-	0.29	-
Cash & Short-Term Investments	995.03	1,064	481.2	376.56	204.56	199.27
Cash Growth	164.24%	121.02%	27.79%	84.08%	2.66%	1.66%
Accounts Receivable	213.81	228.72	183.4	160.8	119.2	83.64
Other Receivables	16.23	12.4	8.58	10.02	11.38	0.89
Receivables	230.05	241.12	191.98	170.83	130.58	84.53
Inventory	495.7	454.4	462.69	360.53	262.12	283.98
Other Current Assets	95.63	29.92	37.42	27.39	24.81	29.47
Total Current Assets	1,816	1,789	1,173	935.31	622.08	597.25
Property, Plant & Equipment	17.71	17.94	20.27	23.11	24.58	21.73
Other Intangible Assets	14.69	14.61	15.44	4.44	4.47	4.96
Long-Term Deferred Tax Assets	15.1	14.14	10.66	8.01	9.25	9.32
Long-Term Deferred Charges	0.02	0.02	0.1	0.54	1.35	2.37
Other Long-Term Assets	-	-	-	-	0	0.04
Total Assets	1,864	1,836	1,220	971.41	661.72	635.67
Accounts Payable	64.97	64.67	96.74	86.47	69.27	28.45
Accrued Expenses	13.63	27.52	24.27	28.54	20.26	20.32
Current Portion of Leases	1.9	1.83	1.76	1.57	1.17	-
Current Income Taxes Payable	3.37	1.24	-	7.3	4.8	-
Current Unearned Revenue	724.78	677.2	630.85	496.33	295.16	418.8
Other Current Liabilities	12.13	35.23	10.91	11.24	6.74	7.51
Total Current Liabilities	820.77	807.7	764.53	631.45	397.4	475.07
Long-Term Leases	0.85	1.3	3.12	4.09	4.15	-
Long-Term Deferred Tax Liabilities	33.56	33.24	25.17	13.73	5.25	7.91
Other Long-Term Liabilities	9.31	9.75	5.9	6.02	5.81	5.04
Total Liabilities	864.5	851.99	798.72	655.29	412.61	488.02
Common Stock	58.9	58.9	44.17	44.17	44.17	42.41
Additional Paid-In Capital	527.21	527.21	80.62	80.62	80.62	30.79
Retained Earnings	407.68	393.58	291.62	195.44	128.73	76.18
Comprehensive Income & Other	5.63	3.98	4.63	-4.11	-4.41	-1.73
Shareholders' Equity	999.42	983.68	421.04	316.12	249.11	147.65
Total Liabilities & Equity	1,864	1,836	1,220	971.41	661.72	635.67
Total Debt	2.75	3.13	4.88	5.66	5.33	-
Net Cash (Debt)	992.28	1,060	476.32	370.91	199.24	199.27
Net Cash Growth	167.53%	122.62%	28.42%	86.17%	-0.02%	1.66%
Net Cash Per Share	20.22	23.36	10.78	8.40	4.60	4.71
Filing Date Shares Outstanding	58.9	58.9	44.17	44.17	44.17	42.32
Total Common Shares Outstanding	58.9	58.9	44.17	44.17	44.17	42.32
Working Capital	995.63	981.26	408.76	303.86	224.67	122.18
Book Value Per Share	16.97	16.70	9.53	7.16	5.64	3.49
Tangible Book Value	984.73	969.07	405.6	311.68	244.63	142.69
Tangible Book Value Per Share	16.72	16.45	9.18	7.06	5.54	3.37
Buildings	-	21.33	21.33	21.33	21.33	21.33
Machinery	-	30.1	28.35	27.12	26.29	25.65
Construction In Progress	-	0.25	-	-	-	-

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