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BESUNYEN (00926)

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  • 2.500
  • 0.0000.00%
Market Closed May 22 09:00 CST
305.66MMarket Cap13.51P/E (TTM)

BESUNYEN (00926) Balance Sheet

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YOY yoy
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(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
Assets
Current assets
Inventory
10.17%29.1M
42.01%28.2M
12.06%26.41M
-43.75%19.86M
-78.42%23.57M
-73.61%35.3M
-19.88%109.24M
-13.10%133.75M
-2.19%136.34M
61.78%153.92M
Accounts receivable
37.34%28.28M
-8.54%31.46M
-57.27%20.59M
-68.18%34.4M
-53.73%48.2M
-9.56%108.1M
10.74%104.16M
-0.44%119.53M
43.29%94.06M
46.82%120.06M
Notes receivable
----
----
----
----
-5.61%4.86M
-83.06%1.94M
73.27%5.15M
34.60%11.43M
-67.39%2.97M
107.30%8.49M
Advance deposits and other receivables
-19.57%32.61M
23.17%42.12M
-2.48%40.55M
-36.36%34.2M
-48.30%41.58M
-39.13%53.74M
-7.90%80.43M
-19.90%88.28M
-29.97%87.32M
45.71%110.22M
Cash and equivalents
32.63%177.93M
-10.83%164.54M
-20.66%134.16M
-30.36%184.52M
-26.59%169.08M
1.26%264.96M
6.61%230.32M
-8.91%261.66M
-60.27%216.04M
23.57%287.26M
Short-term deposit
----
----
----
-47.13%59.7M
-69.87%62.58M
19,955.95%112.92M
1,866.01%207.67M
--563K
-91.22%10.56M
----
Fixed time deposit-current assets
----
----
----
----
----
----
----
----
----
83.83%120.3M
Secured deposit
----
249.63%13.55M
-75.99%13.66M
--3.88M
880.47%56.88M
----
-79.57%5.8M
----
-49.99%28.4M
391.12%51.17M
Financial assets at fair value-current assets
----
----
----
--10.66M
--21.13M
----
----
----
----
----
Total current assets
13.83%267.92M
-19.39%279.87M
-44.99%235.36M
-39.82%347.2M
-42.40%427.87M
-6.22%576.95M
18.92%742.77M
-27.74%615.2M
-41.06%624.58M
-20.90%851.4M
Non-current assets
Property, plant and equipment
-8.04%99.39M
-8.42%102.11M
-7.79%108.09M
-22.73%111.5M
-70.56%117.22M
-63.54%144.29M
-0.84%398.11M
7.09%395.77M
24.58%401.49M
55.93%369.57M
Investment property
----
----
----
----
----
----
----
----
----
-2.09%8.99M
Interests in Joint Venture
-23.95%8.13M
----
--10.69M
----
----
----
----
----
----
----
Fixed time deposit-non-current assets
----
----
----
----
----
----
-76.47%40M
--120M
--170M
----
Financial assets at fair value-non-current assets
77.46%140.96M
13.29%78.34M
15.21%79.43M
24.45%69.15M
45.82%68.95M
18.07%55.56M
22.32%47.28M
44.01%47.06M
--38.66M
--32.68M
Intangible assets
-3.04%1.72M
-6.50%1.81M
-36.62%1.77M
-79.03%1.94M
-97.88%2.8M
-94.38%9.24M
-21.76%131.96M
-5.33%164.58M
4.33%168.67M
5.37%173.84M
Deferred tax assets
-27.47%24.52M
-26.24%27.24M
-19.38%33.8M
-20.01%36.93M
-24.47%41.93M
-27.37%46.17M
-28.75%55.51M
-38.28%63.57M
-26.90%77.91M
36.67%103M
Other illiquid assets
----
----
----
-34.90%8.05M
-34.20%9.27M
-32.77%12.37M
15.54%14.09M
-44.74%18.4M
-36.52%12.19M
135.63%33.29M
Special items of non-current assets
----
-14.95%13.51M
----
-43.30%15.89M
-49.35%14.79M
-21.84%28.02M
-35.08%29.2M
-44.72%35.85M
-19.54%44.97M
-18.06%64.86M
Total non-current assets
-9.20%295.39M
-5.19%312.39M
17.42%325.33M
-1.43%329.48M
-65.12%277.07M
-63.88%334.25M
-21.93%794.37M
-1.60%925.44M
28.24%1.02B
35.55%940.51M
Total assets
0.47%563.3M
-12.48%592.27M
-20.46%560.69M
-25.74%676.68M
-54.14%704.94M
-40.86%911.2M
-6.39%1.54B
-14.02%1.54B
-11.39%1.64B
1.22%1.79B
Liabilities
Current liabilities
Accounts payable
1.11%3.19M
200.48%6.27M
-80.93%3.16M
-40.97%2.09M
-19.51%16.55M
-74.36%3.53M
-49.52%20.56M
-84.94%13.78M
-61.99%40.73M
30.75%91.47M
Tax payable
-99.21%3K
-1.35%292K
-53.72%379K
-63.90%296K
12.97%819K
-78.83%820K
--725K
-25.12%3.87M
----
-77.45%5.17M
Other payables and accrued expenses
17.20%77.54M
-12.29%88.58M
-44.87%66.16M
-25.55%100.99M
-29.35%120M
-8.83%135.65M
11.89%169.86M
-10.79%148.79M
-35.57%151.81M
-43.63%166.79M
Bank loans and overdrafts
----
----
----
----
----
-97.01%5M
-17.15%124.89M
89.11%167.49M
58.60%150.75M
-12.65%88.57M
Financial lease liabilities-current liabilities
-1.50%3.16M
37.73%2.48M
-0.99%3.21M
-77.95%1.8M
-64.12%3.24M
-16.45%8.15M
-57.13%9.03M
-50.87%9.76M
67.61%21.06M
127.26%19.86M
Total current liabilities
13.30%89.94M
-8.37%100.31M
-45.50%79.39M
-31.34%109.47M
-58.38%145.66M
-56.29%159.43M
-11.57%350.01M
-8.00%364.72M
-20.26%395.82M
-23.32%396.45M
Net current assets
14.10%177.97M
-24.47%179.56M
-44.73%155.98M
-43.06%237.74M
-28.15%282.21M
66.69%417.52M
71.69%392.76M
-44.94%250.48M
-59.39%228.76M
-18.66%454.95M
Total assets less current liabilities
-1.65%473.36M
-13.27%491.96M
-13.94%481.31M
-24.55%567.22M
-52.89%559.28M
-36.07%751.77M
-4.75%1.19B
-15.73%1.18B
-8.14%1.25B
11.35%1.4B
Non-current liabilities
Long-term bank loan
----
----
----
----
----
----
-43.31%52.68M
-8.90%64.17M
43.57%92.93M
27.82%70.44M
Financial lease liabilities-non-current liabilities
-28.05%1.78M
-0.97%1.54M
31.95%2.47M
-62.96%1.55M
-77.38%1.88M
-58.21%4.19M
-62.11%8.29M
-58.51%10.03M
117.81%21.88M
276.70%24.17M
Deferred tax liability
-0.78%1.4M
-40.54%660K
12.56%1.41M
-84.60%1.11M
-96.10%1.25M
-81.09%7.21M
-24.14%32.07M
-22.80%38.11M
13.09%42.27M
60.10%49.37M
Deferred income-non-current liabilities
-6.63%1.92M
-6.42%1.98M
-6.22%2.05M
-6.03%2.12M
-94.75%2.19M
-94.61%2.26M
24.98%41.68M
24.03%41.83M
-1.32%33.35M
-1.06%33.73M
Other non-current liabilities
----
----
----
----
----
----
----
----
0.00%497K
--497K
Total non-current liabilities
-14.18%5.09M
-12.57%4.18M
11.67%5.93M
-64.98%4.78M
-96.06%5.31M
-91.14%13.65M
-29.44%134.72M
-13.50%154.14M
30.37%190.93M
40.93%178.2M
Total liabilities
11.39%95.04M
-8.54%104.49M
-43.49%85.32M
-33.99%114.25M
-68.85%150.97M
-66.64%173.08M
-17.39%484.73M
-9.71%518.86M
-8.73%586.74M
-10.69%574.65M
Total assets less total liabilities
-1.50%468.27M
-13.27%487.78M
-14.19%475.38M
-23.80%562.44M
-47.36%553.97M
-27.76%738.12M
-0.28%1.05B
-16.06%1.02B
-12.81%1.06B
8.03%1.22B
Total equity and non-current liabilities
-1.65%473.36M
-13.27%491.96M
-13.94%481.31M
-24.55%567.22M
-52.89%559.28M
-36.07%751.77M
-4.75%1.19B
-15.73%1.18B
-8.14%1.25B
11.35%1.4B
Equity
Share capital
0.00%288K
0.00%288K
0.00%288K
0.00%288K
0.00%288K
206.38%288K
206.38%288K
0.00%94K
0.00%94K
0.00%94K
Share premium
-2.97%911.62M
-9.59%939.48M
-9.59%939.48M
0.00%1.04B
0.00%1.04B
13.76%1.04B
13.76%1.04B
0.00%913.39M
-5.13%913.39M
-5.13%913.39M
Other reserves
0.09%348.29M
1.63%347.97M
1.82%347.97M
-0.14%342.4M
-0.33%341.75M
0.76%342.87M
0.76%342.87M
2.57%340.27M
2.57%340.27M
1.43%331.76M
Retained profit
2.52%-791.93M
2.37%-799.97M
1.79%-812.37M
-27.20%-819.36M
-56.68%-827.17M
-48.81%-644.15M
-23.86%-527.93M
-70.44%-432.87M
-52.01%-426.24M
18.57%-253.97M
Shareholders' Equity
-1.50%468.27M
-13.27%487.78M
-14.19%475.38M
-23.80%562.44M
-35.16%553.97M
-10.08%738.12M
3.24%854.34M
-17.19%820.9M
-18.41%827.52M
1.35%991.28M
Non-controlling interest
----
----
----
----
----
----
-13.08%198.07M
-11.10%200.88M
16.17%227.87M
51.99%225.98M
Total equity
-1.50%468.27M
-13.27%487.78M
-14.19%475.38M
-23.80%562.44M
-47.36%553.97M
-27.76%738.12M
-0.28%1.05B
-16.06%1.02B
-12.81%1.06B
8.03%1.22B
Total equity and total liabilities
0.47%563.3M
-12.48%592.27M
-20.46%560.69M
-25.74%676.68M
-54.14%704.94M
-40.86%911.2M
-6.39%1.54B
-14.02%1.54B
-11.39%1.64B
1.22%1.79B
Currency Unit
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
Accounting Standards
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
Audit Opinions
--
--
--
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Rongcheng (Hong Kong) Certified Public Accountants Limited
--
PwC
--
PwC
--
PwC
--
PwC
--
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021
Assets
Current assets
Inventory 10.17%29.1M42.01%28.2M12.06%26.41M-43.75%19.86M-78.42%23.57M-73.61%35.3M-19.88%109.24M-13.10%133.75M-2.19%136.34M61.78%153.92M
Accounts receivable 37.34%28.28M-8.54%31.46M-57.27%20.59M-68.18%34.4M-53.73%48.2M-9.56%108.1M10.74%104.16M-0.44%119.53M43.29%94.06M46.82%120.06M
Notes receivable -----------------5.61%4.86M-83.06%1.94M73.27%5.15M34.60%11.43M-67.39%2.97M107.30%8.49M
Advance deposits and other receivables -19.57%32.61M23.17%42.12M-2.48%40.55M-36.36%34.2M-48.30%41.58M-39.13%53.74M-7.90%80.43M-19.90%88.28M-29.97%87.32M45.71%110.22M
Cash and equivalents 32.63%177.93M-10.83%164.54M-20.66%134.16M-30.36%184.52M-26.59%169.08M1.26%264.96M6.61%230.32M-8.91%261.66M-60.27%216.04M23.57%287.26M
Short-term deposit -------------47.13%59.7M-69.87%62.58M19,955.95%112.92M1,866.01%207.67M--563K-91.22%10.56M----
Fixed time deposit-current assets ------------------------------------83.83%120.3M
Secured deposit ----249.63%13.55M-75.99%13.66M--3.88M880.47%56.88M-----79.57%5.8M-----49.99%28.4M391.12%51.17M
Financial assets at fair value-current assets --------------10.66M--21.13M--------------------
Total current assets 13.83%267.92M-19.39%279.87M-44.99%235.36M-39.82%347.2M-42.40%427.87M-6.22%576.95M18.92%742.77M-27.74%615.2M-41.06%624.58M-20.90%851.4M
Non-current assets
Property, plant and equipment -8.04%99.39M-8.42%102.11M-7.79%108.09M-22.73%111.5M-70.56%117.22M-63.54%144.29M-0.84%398.11M7.09%395.77M24.58%401.49M55.93%369.57M
Investment property -------------------------------------2.09%8.99M
Interests in Joint Venture -23.95%8.13M------10.69M----------------------------
Fixed time deposit-non-current assets -------------------------76.47%40M--120M--170M----
Financial assets at fair value-non-current assets 77.46%140.96M13.29%78.34M15.21%79.43M24.45%69.15M45.82%68.95M18.07%55.56M22.32%47.28M44.01%47.06M--38.66M--32.68M
Intangible assets -3.04%1.72M-6.50%1.81M-36.62%1.77M-79.03%1.94M-97.88%2.8M-94.38%9.24M-21.76%131.96M-5.33%164.58M4.33%168.67M5.37%173.84M
Deferred tax assets -27.47%24.52M-26.24%27.24M-19.38%33.8M-20.01%36.93M-24.47%41.93M-27.37%46.17M-28.75%55.51M-38.28%63.57M-26.90%77.91M36.67%103M
Other illiquid assets -------------34.90%8.05M-34.20%9.27M-32.77%12.37M15.54%14.09M-44.74%18.4M-36.52%12.19M135.63%33.29M
Special items of non-current assets -----14.95%13.51M-----43.30%15.89M-49.35%14.79M-21.84%28.02M-35.08%29.2M-44.72%35.85M-19.54%44.97M-18.06%64.86M
Total non-current assets -9.20%295.39M-5.19%312.39M17.42%325.33M-1.43%329.48M-65.12%277.07M-63.88%334.25M-21.93%794.37M-1.60%925.44M28.24%1.02B35.55%940.51M
Total assets 0.47%563.3M-12.48%592.27M-20.46%560.69M-25.74%676.68M-54.14%704.94M-40.86%911.2M-6.39%1.54B-14.02%1.54B-11.39%1.64B1.22%1.79B
Liabilities
Current liabilities
Accounts payable 1.11%3.19M200.48%6.27M-80.93%3.16M-40.97%2.09M-19.51%16.55M-74.36%3.53M-49.52%20.56M-84.94%13.78M-61.99%40.73M30.75%91.47M
Tax payable -99.21%3K-1.35%292K-53.72%379K-63.90%296K12.97%819K-78.83%820K--725K-25.12%3.87M-----77.45%5.17M
Other payables and accrued expenses 17.20%77.54M-12.29%88.58M-44.87%66.16M-25.55%100.99M-29.35%120M-8.83%135.65M11.89%169.86M-10.79%148.79M-35.57%151.81M-43.63%166.79M
Bank loans and overdrafts ---------------------97.01%5M-17.15%124.89M89.11%167.49M58.60%150.75M-12.65%88.57M
Financial lease liabilities-current liabilities -1.50%3.16M37.73%2.48M-0.99%3.21M-77.95%1.8M-64.12%3.24M-16.45%8.15M-57.13%9.03M-50.87%9.76M67.61%21.06M127.26%19.86M
Total current liabilities 13.30%89.94M-8.37%100.31M-45.50%79.39M-31.34%109.47M-58.38%145.66M-56.29%159.43M-11.57%350.01M-8.00%364.72M-20.26%395.82M-23.32%396.45M
Net current assets 14.10%177.97M-24.47%179.56M-44.73%155.98M-43.06%237.74M-28.15%282.21M66.69%417.52M71.69%392.76M-44.94%250.48M-59.39%228.76M-18.66%454.95M
Total assets less current liabilities -1.65%473.36M-13.27%491.96M-13.94%481.31M-24.55%567.22M-52.89%559.28M-36.07%751.77M-4.75%1.19B-15.73%1.18B-8.14%1.25B11.35%1.4B
Non-current liabilities
Long-term bank loan -------------------------43.31%52.68M-8.90%64.17M43.57%92.93M27.82%70.44M
Financial lease liabilities-non-current liabilities -28.05%1.78M-0.97%1.54M31.95%2.47M-62.96%1.55M-77.38%1.88M-58.21%4.19M-62.11%8.29M-58.51%10.03M117.81%21.88M276.70%24.17M
Deferred tax liability -0.78%1.4M-40.54%660K12.56%1.41M-84.60%1.11M-96.10%1.25M-81.09%7.21M-24.14%32.07M-22.80%38.11M13.09%42.27M60.10%49.37M
Deferred income-non-current liabilities -6.63%1.92M-6.42%1.98M-6.22%2.05M-6.03%2.12M-94.75%2.19M-94.61%2.26M24.98%41.68M24.03%41.83M-1.32%33.35M-1.06%33.73M
Other non-current liabilities --------------------------------0.00%497K--497K
Total non-current liabilities -14.18%5.09M-12.57%4.18M11.67%5.93M-64.98%4.78M-96.06%5.31M-91.14%13.65M-29.44%134.72M-13.50%154.14M30.37%190.93M40.93%178.2M
Total liabilities 11.39%95.04M-8.54%104.49M-43.49%85.32M-33.99%114.25M-68.85%150.97M-66.64%173.08M-17.39%484.73M-9.71%518.86M-8.73%586.74M-10.69%574.65M
Total assets less total liabilities -1.50%468.27M-13.27%487.78M-14.19%475.38M-23.80%562.44M-47.36%553.97M-27.76%738.12M-0.28%1.05B-16.06%1.02B-12.81%1.06B8.03%1.22B
Total equity and non-current liabilities -1.65%473.36M-13.27%491.96M-13.94%481.31M-24.55%567.22M-52.89%559.28M-36.07%751.77M-4.75%1.19B-15.73%1.18B-8.14%1.25B11.35%1.4B
Equity
Share capital 0.00%288K0.00%288K0.00%288K0.00%288K0.00%288K206.38%288K206.38%288K0.00%94K0.00%94K0.00%94K
Share premium -2.97%911.62M-9.59%939.48M-9.59%939.48M0.00%1.04B0.00%1.04B13.76%1.04B13.76%1.04B0.00%913.39M-5.13%913.39M-5.13%913.39M
Other reserves 0.09%348.29M1.63%347.97M1.82%347.97M-0.14%342.4M-0.33%341.75M0.76%342.87M0.76%342.87M2.57%340.27M2.57%340.27M1.43%331.76M
Retained profit 2.52%-791.93M2.37%-799.97M1.79%-812.37M-27.20%-819.36M-56.68%-827.17M-48.81%-644.15M-23.86%-527.93M-70.44%-432.87M-52.01%-426.24M18.57%-253.97M
Shareholders' Equity -1.50%468.27M-13.27%487.78M-14.19%475.38M-23.80%562.44M-35.16%553.97M-10.08%738.12M3.24%854.34M-17.19%820.9M-18.41%827.52M1.35%991.28M
Non-controlling interest -------------------------13.08%198.07M-11.10%200.88M16.17%227.87M51.99%225.98M
Total equity -1.50%468.27M-13.27%487.78M-14.19%475.38M-23.80%562.44M-47.36%553.97M-27.76%738.12M-0.28%1.05B-16.06%1.02B-12.81%1.06B8.03%1.22B
Total equity and total liabilities 0.47%563.3M-12.48%592.27M-20.46%560.69M-25.74%676.68M-54.14%704.94M-40.86%911.2M-6.39%1.54B-14.02%1.54B-11.39%1.64B1.22%1.79B
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards IASIASIASIASIASIASIASIASIASIAS
Audit Opinions --------Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Rongcheng (Hong Kong) Certified Public Accountants Limited--PwC--PwC--PwC--PwC--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More