Wuxi Best Precision Machinery Co., Ltd. (SHE:300580)

SHE:300580 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	154.68	186.29	206.48	157.25	131.87	64.65
Short-Term Investments	-	-	-	-	-	30.05
Trading Asset Securities	798.38	755.08	712.61	627.31	683.85	733.09
Cash & Short-Term Investments	953.06	941.37	919.09	784.56	815.72	827.78
Cash Growth	10.09%	2.42%	17.15%	-3.82%	-1.46%	517.53%
Accounts Receivable	498.9	603.64	633.42	605.44	576.07	536.25
Other Receivables	76.72	0.14	0.2	15.96	1.15	1.32
Receivables	575.62	603.78	633.62	621.41	577.22	537.56
Inventory	276.77	270.58	290.27	312.46	224.46	156.47
Other Current Assets	55.91	49.76	24.33	57.79	5.93	5.21
Total Current Assets	1,861	1,865	1,867	1,776	1,623	1,527
Property, Plant & Equipment	1,515	1,572	1,422	1,376	1,050	852.93
Long-Term Investments	32.99	32.78	32.75	32.14	33.29	30.59
Goodwill	14.8	14.8	14.8	14.8	14.8	14.8
Other Intangible Assets	136.15	137.06	124.13	112.19	114.44	116.37
Long-Term Deferred Tax Assets	44.07	40.78	53.37	91.28	20.45	19.48
Other Long-Term Assets	131.27	68.54	43.7	26.67	116.23	129.22
Total Assets	3,736	3,731	3,558	3,429	2,972	2,690
Accounts Payable	263.75	293.73	357.87	420.77	338.64	244.54
Accrued Expenses	21.25	43.56	36.79	34.81	34.51	31.36
Short-Term Debt	-	-	-	0.5	-	-
Current Portion of Long-Term Debt	-	-	-	1	-	-
Current Portion of Leases	-	-	-	0.52	-	-
Current Income Taxes Payable	18.62	31.83	0.15	0.67	14.74	18.92
Current Unearned Revenue	15.69	15.68	21.95	46.36	12.61	11.03
Other Current Liabilities	25.89	21.67	23.4	24.95	19.43	12.89
Total Current Liabilities	345.19	406.48	440.15	529.59	419.93	318.75
Long-Term Debt	-	-	-	495.7	465.4	435.93
Long-Term Unearned Revenue	182.59	185.52	195.65	187.32	111.32	107.83
Long-Term Deferred Tax Liabilities	32.92	34.58	48.48	67.94	23.08	0.09
Other Long-Term Liabilities	0.15	0.18	0.28	0.16	0.24	0.32
Total Liabilities	560.85	626.76	684.56	1,281	1,020	862.92
Common Stock	500.54	500.54	339.56	200.02	200.01	200
Additional Paid-In Capital	1,085	1,084	1,221	682.16	680.9	680.57
Retained Earnings	1,578	1,508	1,302	1,119	926.48	779.78
Comprehensive Income & Other	1.41	1.15	0.22	136.73	137.42	162.29
Total Common Equity	3,165	3,094	2,863	2,138	1,945	1,823
Minority Interest	10.26	10.25	10.1	10.29	7.41	4.84
Shareholders' Equity	3,175	3,104	2,873	2,149	1,952	1,827
Total Liabilities & Equity	3,736	3,731	3,558	3,429	2,972	2,690
Total Debt	-	-	-	497.72	465.4	435.93
Net Cash (Debt)	953.06	941.37	919.09	286.84	350.32	391.85
Net Cash Growth	10.09%	2.42%	220.43%	-18.12%	-10.60%	226.16%
Net Cash Per Share	1.91	1.89	1.97	0.61	0.72	0.88
Filing Date Shares Outstanding	500.54	500.54	499.15	441.04	441.03	441
Total Common Shares Outstanding	500.54	500.54	499.15	441.04	441.02	441
Working Capital	1,516	1,459	1,427	1,247	1,203	1,208
Book Value Per Share	6.32	6.18	5.74	4.85	4.41	4.13
Tangible Book Value	3,014	2,942	2,724	2,011	1,816	1,691
Tangible Book Value Per Share	6.02	5.88	5.46	4.56	4.12	3.84
Buildings	-	844.97	598.5	532.65	532.59	407.81
Machinery	-	1,648	1,555	1,370	1,110	937.78
Construction In Progress	-	118.89	201.49	254.23	69.24	84.11

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