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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	723.61	806.92	1,064	481.2	376.56	204.28
Short-Term Investments	-	100.25	-	-	-	-
Trading Asset Securities	280.31	180.15	-	-	-	0.29
Cash & Short-Term Investments	1,004	1,087	1,064	481.2	376.56	204.56
Cash Growth	0.89%	2.24%	121.02%	27.79%	84.08%	2.66%
Accounts Receivable	182.31	191.26	228.72	183.4	160.8	119.2
Other Receivables	10.98	11.22	12.4	8.58	10.02	11.38
Receivables	193.3	202.49	241.12	191.98	170.83	130.58
Inventory	691.19	638.19	454.4	462.69	360.53	262.12
Other Current Assets	129.22	31.14	29.92	37.42	27.39	24.81
Total Current Assets	2,018	1,959	1,789	1,173	935.31	622.08
Property, Plant & Equipment	58.19	45.39	17.94	20.27	23.11	24.58
Other Intangible Assets	15.67	15.81	14.61	15.44	4.44	4.47
Long-Term Deferred Tax Assets	22.52	20.16	14.14	10.66	8.01	9.25
Long-Term Deferred Charges	0.12	0.14	0.02	0.1	0.54	1.35
Other Long-Term Assets	-	-	-	-	-	0
Total Assets	2,114	2,041	1,836	1,220	971.41	661.72
Accounts Payable	117.59	114.43	64.67	96.74	86.47	69.27
Accrued Expenses	18.22	33.02	27.52	24.27	28.54	20.26
Current Portion of Leases	0.08	0.56	1.83	1.76	1.57	1.17
Current Income Taxes Payable	8.76	5.88	1.24	-	7.3	4.8
Current Unearned Revenue	894.81	835.89	677.2	630.85	496.33	295.16
Other Current Liabilities	16.88	10.08	35.23	10.91	11.24	6.74
Total Current Liabilities	1,056	999.85	807.7	764.53	631.45	397.4
Long-Term Leases	0.25	0.25	1.3	3.12	4.09	4.15
Long-Term Deferred Tax Liabilities	40.35	39.7	33.24	25.17	13.73	5.25
Other Long-Term Liabilities	10.73	11.42	9.75	5.9	6.02	5.81
Total Liabilities	1,108	1,051	851.99	798.72	655.29	412.61
Common Stock	58.9	58.9	58.9	44.17	44.17	44.17
Additional Paid-In Capital	535.32	531.27	527.21	80.62	80.62	80.62
Retained Earnings	414.09	396.41	393.58	291.62	195.44	128.73
Comprehensive Income & Other	-1.82	2.84	3.98	4.63	-4.11	-4.41
Shareholders' Equity	1,006	989.42	983.68	421.04	316.12	249.11
Total Liabilities & Equity	2,114	2,041	1,836	1,220	971.41	661.72
Total Debt	0.33	0.81	3.13	4.88	5.66	5.33
Net Cash (Debt)	1,004	1,087	1,060	476.32	370.91	199.24
Net Cash Growth	1.14%	2.46%	122.62%	28.42%	86.17%	-0.02%
Net Cash Per Share	17.04	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	961.31	959.28	981.26	408.76	303.86	224.67
Book Value Per Share	17.09	16.80	16.70	9.53	7.16	5.64
Tangible Book Value	990.81	973.6	969.07	405.6	311.68	244.63
Tangible Book Value Per Share	16.82	16.53	16.45	9.18	7.06	5.54
Buildings	-	21.33	21.33	21.33	21.33	21.33
Machinery	-	33.57	30.1	28.35	27.12	26.29
Construction In Progress	-	28.56	0.25	-	-	-