博亚精工 - Financials

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
+Revenue	385.0M	428.0M	415.0M	392.0M	364.0M
Revenue Growth %	-10.0%	3.1%	5.9%	7.7%	--
Total Revenue	385.0M	428.0M	415.0M	392.0M	364.0M
Cost Of Revenue	219.0M	253.0M	256.0M	201.0M	174.0M
+Gross Profit	166.0M	175.0M	159.0M	191.0M	190.0M
Gross Margin %	43.1%	40.9%	38.3%	48.7%	52.2%
Total Operating Cost	354.0M	381.0M	378.0M	316.0M	278.0M
Selling Expenses	27.3M	24.1M	22.9M	23.8M	19.4M
Admin Expenses	51.2M	49.1M	44.5M	44.5M	40.4M
Rd Expenses	46.1M	47.2M	46.3M	37.6M	34.6M
Finance Expenses	-1.2M	-2.3M	-1.7M	-447,900	1.5M
+Operating Income	47.3M	70.9M	66.3M	89.6M	98.1M
Operating Margin %	12.3%	16.6%	16.0%	22.8%	27.0%
Non Operating Income	327,400	263,700	2.8M	7.5M	3.2M
Non Operating Expenses	1.5M	541,600	530,000	1.8M	6.3M
Investment Income	306,400	3.3M	-32,900	-374,000	37,500
Fair Value Change Income	1.2M	1.3M	2.3M	1.9M	--
Asset Disposal Income	45,000	357,600	47,000	119,500	-2,600
Asset Impairment Loss	2.1M	943,800	2.5M	872,100	1.3M
Other Income	14.3M	19.2M	27.3M	11.6M	11.6M
Income Before Tax	46.1M	70.7M	68.5M	95.3M	95.0M
Income Tax	5.2M	5.0M	3.9M	10.4M	10.9M
+Net Income	40.9M	65.6M	64.6M	84.9M	84.1M
Net Margin %	10.6%	15.3%	15.6%	21.7%	23.1%
Net Income Attributable	43.8M	66.3M	61.9M	85.8M	83.8M
Minority Interest	-2.9M	-610,400	2.7M	-875,400	331,200
Eps Basic	0.52	0.79	0.74	1.11	1.33
Eps Diluted	0.52	0.79	0.74	1.11	1.33

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash And Equivalents	404.0M	312.0M	483.0M	248.0M	99.1M
Trading Financial Assets	--	40.0M	--	191.0M	--
Accounts Receivable	234.0M	211.0M	202.0M	175.0M	155.0M
Notes Receivable	70.9M	81.9M	72.7M	104.0M	95.4M
Notes And Accounts Receivable	305.0M	293.0M	275.0M	279.0M	250.0M
Prepayments	2.2M	1.7M	8.9M	4.5M	3.9M
Inventory	86.4M	86.8M	74.6M	86.2M	79.8M
Total Current Assets	828.0M	849.0M	886.0M	852.0M	482.0M
Long Term Equity Investment	5.9M	--	--	--	--
Fixed Assets	--	281.0M	188.0M	191.0M	158.0M
Fixed Assets Total	304.0M	281.0M	188.0M	191.0M	158.0M
Construction In Progress	--	50.9M	38.1M	16.3M	15.3M
Construction In Progress Total	55.9M	50.9M	38.1M	16.3M	15.3M
Intangible Assets	43.0M	44.5M	47.0M	47.5M	48.6M
Long Term Deferred Expenses	840,100	886,700	344,500	284,400	424,300
Total Non Current Assets	480.0M	443.0M	374.0M	296.0M	249.0M
Total Assets	1.3B	1.3B	1.3B	1.1B	731.0M
Short Term Borrowings	50.0M	30.0M	35.0M	30.0M	40.0M
Accounts Payable	74.2M	83.6M	78.6M	46.7M	42.4M
Advance Receipts	--	--	--	--	--
Contract Liabilities	24.2M	26.7M	22.7M	31.7M	11.4M
Total Current Liabilities	246.0M	263.0M	260.0M	210.0M	193.0M
Total Non Current Liabilities	40.5M	36.4M	40.9M	38.8M	36.7M
Total Liabilities	287.0M	300.0M	301.0M	248.0M	230.0M
Paid In Capital	84.0M	84.0M	84.0M	84.0M	63.0M
Capital Reserve	466.0M	466.0M	466.0M	467.0M	144.0M
Surplus Reserve	59.1M	53.9M	47.4M	40.3M	32.5M
Retained Earnings	362.0M	345.0M	306.0M	285.0M	240.0M
Minority Equity	17.2M	15.2M	30.0M	2.2M	3.0M
Equity Attributable	1.0B	977.0M	929.0M	897.0M	499.0M
Total Equity	1.0B	992.0M	959.0M	900.0M	502.0M

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash From Sales	220.0M	201.0M	273.0M	253.0M	217.0M
Tax Refunds Received	15.1M	10.3M	3.6M	--	2.3M
Total Operating Cash Inflow	251.0M	232.0M	300.0M	274.0M	238.0M
Cash Paid For Goods	7.9M	50.5M	45.7M	19.9M	43.9M
Cash Paid To Employees	119.0M	120.0M	113.0M	101.0M	80.2M
Taxes Paid	21.8M	38.2M	19.2M	33.6M	33.6M
Total Operating Cash Outflow	191.0M	252.0M	215.0M	188.0M	187.0M
Operating Cash Flow	60.3M	-19.9M	85.8M	86.1M	50.3M
Total Investing Cash Inflow	127.0M	135.0M	313.0M	41.0M	20.4M
Total Investing Cash Outflow	79.4M	261.0M	144.0M	275.0M	10.5M
Investing Cash Flow	47.4M	-126.0M	170.0M	-234.0M	9.9M
Cash From Borrowings	50.0M	36.0M	35.0M	30.0M	40.0M
Dividends And Interest Paid	21.9M	22.7M	34.9M	35.8M	25.9M
Debt Repayments	30.0M	38.0M	43.5M	40.0M	40.0M
Total Financing Cash Inflow	54.8M	44.5M	42.1M	413.0M	40.0M
Total Financing Cash Outflow	52.8M	63.3M	80.7M	116.0M	68.5M
Financing Cash Flow	2.0M	-18.9M	-38.6M	297.0M	-28.5M
Net Change In Cash	110.0M	-164.0M	217.0M	149.0M	31.8M
Ending Cash Balance	404.0M	295.0M	459.0M	242.0M	92.9M
Capex	18.9M	16.7M	13.8M	30.1M	10.5M