BESTECHNIC (SHANGHAI) CO LTD

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
+Revenue	3.3B	2.2B	1.5B	1.8B	1.1B
Revenue Growth %	50.0%	46.5%	-15.9%	66.4%	--
Total Revenue	3.3B	2.2B	1.5B	1.8B	1.1B
Cost Of Revenue	2.1B	1.4B	900.0M	1.1B	636.0M
+Gross Profit	1.1B	744.0M	585.0M	658.0M	425.0M
Gross Margin %	34.7%	34.2%	39.4%	37.3%	40.1%
Total Operating Cost	2.9B	2.1B	1.5B	1.5B	889.0M
Selling Expenses	33.3M	16.7M	13.9M	10.9M	6.7M
Admin Expenses	113.0M	106.0M	108.0M	76.9M	54.3M
Rd Expenses	617.0M	550.0M	440.0M	289.0M	173.0M
Finance Expenses	-76.2M	-44.6M	-51.4M	-23.4M	8.9M
+Operating Income	461.0M	127.0M	124.0M	410.0M	200.0M
Operating Margin %	14.1%	5.8%	8.4%	23.2%	18.9%
Non Operating Income	489,000	584,000	422,400	209,000	188,800
Non Operating Expenses	-385,300	2.8M	66,500	51,800	7,100
Investment Income	55.6M	74.2M	90.7M	92.6M	3.5M
Fair Value Change Income	-3.2M	-2.4M	-4.7M	14.1M	462,300
Asset Disposal Income	25,600	-12,000	--	8,600	47,600
Asset Impairment Loss	33.6M	78.8M	59.9M	4.3M	7.2M
Other Income	13.0M	25.8M	24.2M	6.6M	23.1M
Income Before Tax	462.0M	124.0M	124.0M	410.0M	200.0M
Income Tax	1.5M	751,400	1.7M	2.1M	1.5M
+Net Income	460.0M	124.0M	122.0M	408.0M	198.0M
Net Margin %	14.1%	5.7%	8.2%	23.1%	18.7%
Net Income Attributable	460.0M	124.0M	122.0M	408.0M	198.0M
Eps Basic	3.86	1.03	1.02	3.40	2.20
Eps Diluted	3.82	1.02	1.02	3.39	2.20

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	3.8B	2.5B	1.8B	1.5B	3.2B
Trading Financial Assets	1.4B	2.3B	2.9B	3.8B	2.2B
Accounts Receivable	375.0M	402.0M	268.0M	314.0M	81.6M
Notes And Accounts Receivable	375.0M	402.0M	268.0M	314.0M	81.6M
Prepayments	3.4M	1.2M	1.3M	1.4M	1.4M
Inventory	724.0M	658.0M	946.0M	541.0M	168.0M
Total Current Assets	6.3B	6.0B	6.0B	6.2B	5.7B
Fixed Assets	--	78.4M	56.6M	55.6M	14.5M
Fixed Assets Total	145.0M	78.4M	56.6M	55.6M	14.5M
Construction In Progress	--	46.3M	10.9M	1.5M	--
Construction In Progress Total	136.0M	46.3M	10.9M	1.5M	--
Intangible Assets	121.0M	142.0M	133.0M	76.0M	26.9M
Long Term Deferred Expenses	9.1M	16.0M	6.2M	7.2M	865,400
Total Non Current Assets	737.0M	598.0M	459.0M	164.0M	43.5M
Total Assets	7.1B	6.6B	6.4B	6.4B	5.8B
Short Term Borrowings	20.0M	--	110.0M	--	30.9M
Accounts Payable	297.0M	287.0M	185.0M	341.0M	171.0M
Advance Receipts	40,000	--	--	--	--
Contract Liabilities	21.0M	2.3M	318,400	2,900	1.3M
Total Current Liabilities	533.0M	444.0M	432.0M	426.0M	245.0M
Total Non Current Liabilities	16.9M	10.5M	18.4M	28.1M	23.8M
Total Liabilities	550.0M	454.0M	451.0M	454.0M	269.0M
Paid In Capital	120.0M	120.0M	120.0M	120.0M	120.0M
Capital Reserve	5.3B	5.2B	5.2B	5.2B	5.2B
Surplus Reserve	60.0M	60.0M	60.0M	60.0M	21.5M
Retained Earnings	1.1B	759.0M	636.0M	554.0M	205.0M
Equity Attributable	6.5B	6.1B	6.0B	5.9B	5.5B
Total Equity	6.5B	6.1B	6.0B	5.9B	5.5B

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	3.6B	2.2B	1.6B	1.6B	1.0B
Tax Refunds Received	126.0M	52.0M	128.0M	140.0M	55.6M
Total Operating Cash Inflow	3.8B	2.3B	1.8B	1.8B	1.2B
Cash Paid For Goods	2.5B	1.3B	1.7B	1.5B	683.0M
Cash Paid To Employees	411.0M	354.0M	274.0M	172.0M	103.0M
Taxes Paid	24.1M	5.9M	7.7M	5.9M	2.5M
Total Operating Cash Outflow	3.2B	1.8B	2.2B	1.8B	877.0M
Operating Cash Flow	580.0M	470.0M	-360.0M	-43.8M	280.0M
Total Investing Cash Inflow	10.2B	8.5B	12.6B	11.8B	664.0M
Total Investing Cash Outflow	9.4B	8.1B	11.9B	13.4B	2.9B
Investing Cash Flow	794.0M	351.0M	738.0M	-1.6B	-2.3B
Cash From Borrowings	20.0M	10.0M	110.0M	--	34.0M
Dividends And Interest Paid	108.0M	427,100	42.1M	20.2M	57,300
Debt Repayments	--	120.0M	--	30.9M	1.9M
Total Financing Cash Inflow	56.8M	14.6M	112.0M	--	4.8B
Total Financing Cash Outflow	166.0M	158.0M	125.0M	70.2M	17.8M
Financing Cash Flow	-110.0M	-143.0M	-12.9M	-70.2M	4.8B
Net Change In Cash	1.3B	690.0M	391.0M	-1.8B	2.8B
Ending Cash Balance	3.8B	2.5B	1.8B	1.5B	3.2B
Capex	171.0M	194.0M	147.0M	139.0M	25.7M