BBK Test Systems Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	810.02	1,064	481.2	376.56	204.28	199.27
Trading Asset Securities	170.22	-	-	-	0.29	-
Cash & Short-Term Investments	980.25	1,064	481.2	376.56	204.56	199.27
Cash Growth	72.02%	121.02%	27.79%	84.08%	2.66%	1.66%
Accounts Receivable	215.4	228.72	183.4	160.8	119.2	83.64
Other Receivables	12.11	12.4	8.58	10.02	11.38	0.89
Receivables	227.51	241.12	191.98	170.83	130.58	84.53
Inventory	609.25	454.4	462.69	360.53	262.12	283.98
Other Current Assets	109.78	29.92	37.42	27.39	24.81	29.47
Total Current Assets	1,927	1,789	1,173	935.31	622.08	597.25
Property, Plant & Equipment	30.91	17.94	20.27	23.11	24.58	21.73
Other Intangible Assets	16.01	14.61	15.44	4.44	4.47	4.96
Long-Term Deferred Tax Assets	15.66	14.14	10.66	8.01	9.25	9.32
Long-Term Deferred Charges	0.16	0.02	0.1	0.54	1.35	2.37
Other Long-Term Assets	-	-	-	-	0	0.04
Total Assets	1,990	1,836	1,220	971.41	661.72	635.67
Accounts Payable	100.94	64.67	96.74	86.47	69.27	28.45
Accrued Expenses	26.62	27.52	24.27	28.54	20.26	20.32
Current Portion of Leases	2.04	1.83	1.76	1.57	1.17	-
Current Income Taxes Payable	11.37	1.24	-	7.3	4.8	-
Current Unearned Revenue	845.42	677.2	630.85	496.33	295.16	418.8
Other Current Liabilities	11.45	35.23	10.91	11.24	6.74	7.51
Total Current Liabilities	997.85	807.7	764.53	631.45	397.4	475.07
Long-Term Leases	0.14	1.3	3.12	4.09	4.15	-
Long-Term Deferred Tax Liabilities	35.27	33.24	25.17	13.73	5.25	7.91
Other Long-Term Liabilities	10.12	9.75	5.9	6.02	5.81	5.04
Total Liabilities	1,043	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	353.77	393.58	291.62	195.44	128.73	76.18
Comprehensive Income & Other	6.25	3.98	4.63	-4.11	-4.41	-1.73
Shareholders' Equity	946.13	983.68	421.04	316.12	249.11	147.65
Total Liabilities & Equity	1,990	1,836	1,220	971.41	661.72	635.67
Total Debt	2.19	3.13	4.88	5.66	5.33	-
Net Cash (Debt)	978.06	1,060	476.32	370.91	199.24	199.27
Net Cash Growth	72.76%	122.62%	28.42%	86.17%	-0.02%	1.66%
Net Cash Per Share	17.33	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	928.94	981.26	408.76	303.86	224.67	122.18
Book Value Per Share	16.06	16.70	9.53	7.16	5.64	3.49
Tangible Book Value	930.12	969.07	405.6	311.68	244.63	142.69
Tangible Book Value Per Share	15.79	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.