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

BBK Test Systems Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	690.87	806.92	1,064	481.2	376.56	204.28
Short-Term Investments	60.2	100.25	-	-	-	-
Trading Asset Securities	240.18	180.15	-	-	-	0.29
Cash & Short-Term Investments	991.25	1,087	1,064	481.2	376.56	204.56
Cash Growth	1.51%	2.24%	121.02%	27.79%	84.08%	2.66%
Accounts Receivable	196.79	191.26	228.72	183.4	160.8	119.2
Other Receivables	10.28	11.22	12.4	8.58	10.02	11.38
Receivables	207.07	202.49	241.12	191.98	170.83	130.58
Inventory	715.79	638.19	454.4	462.69	360.53	262.12
Other Current Assets	53.47	31.14	29.92	37.42	27.39	24.81
Total Current Assets	1,968	1,959	1,789	1,173	935.31	622.08
Property, Plant & Equipment	89.97	45.39	17.94	20.27	23.11	24.58
Other Intangible Assets	16.47	15.81	14.61	15.44	4.44	4.47
Long-Term Deferred Tax Assets	21.63	20.16	14.14	10.66	8.01	9.25
Long-Term Deferred Charges	0.11	0.14	0.02	0.1	0.54	1.35
Other Long-Term Assets	-	-	-	-	-	0
Total Assets	2,096	2,041	1,836	1,220	971.41	661.72

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	128.32	114.43	64.67	96.74	86.47	69.27
Accrued Expenses	24.38	33.02	27.52	24.27	28.54	20.26
Current Portion of Leases	2.08	0.56	1.83	1.76	1.57	1.17
Current Income Taxes Payable	1.16	5.88	1.24	-	7.3	4.8
Current Unearned Revenue	859.11	835.89	677.2	630.85	496.33	295.16
Other Current Liabilities	26.73	10.08	35.23	10.91	11.24	6.74
Total Current Liabilities	1,042	999.85	807.7	764.53	631.45	397.4
Long-Term Leases	9.1	0.25	1.3	3.12	4.09	4.15
Long-Term Deferred Tax Liabilities	41.47	39.7	33.24	25.17	13.73	5.25
Other Long-Term Liabilities	11.53	11.42	9.75	5.9	6.02	5.81
Total Liabilities	1,104	1,051	851.99	798.72	655.29	412.61

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	58.9	58.9	58.9	44.17	44.17	44.17
Additional Paid-In Capital	540.11	531.27	527.21	80.62	80.62	80.62
Retained Earnings	398.23	396.41	393.58	291.62	195.44	128.73
Comprehensive Income & Other	-5.35	2.84	3.98	4.63	-4.11	-4.41
Shareholders' Equity	991.88	989.42	983.68	421.04	316.12	249.11
Total Liabilities & Equity	2,096	2,041	1,836	1,220	971.41	661.72

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11.18	0.81	3.13	4.88	5.66	5.33
Net Cash (Debt)	980.07	1,087	1,060	476.32	370.91	199.24
Net Cash Growth	0.65%	2.46%	122.62%	28.42%	86.17%	-0.02%
Net Cash Per Share	16.64	18.45	23.36	10.78	8.40	4.60
Filing Date Shares Outstanding	58.9	58.9	58.9	44.17	44.17	44.17
Total Common Shares Outstanding	58.9	58.9	58.9	44.17	44.17	44.17
Working Capital	925.81	959.28	981.26	408.76	303.86	224.67
Book Value Per Share	16.84	16.80	16.70	9.53	7.16	5.64
Tangible Book Value	975.41	973.6	969.07	405.6	311.68	244.63
Tangible Book Value Per Share	16.56	16.53	16.45	9.18	7.06	5.54
Buildings	57.61	21.33	21.33	21.33	21.33	21.33
Machinery	59.9	33.57	30.1	28.35	27.12	26.29
Construction In Progress	1.93	28.56	0.25	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 23, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 9, 2026

Data Sources Report a data error