Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
SHANGHAI PECHEM
00338
5
KUNLUN ENERGY
00135
HK Stock MarketDetailed Quotes
BESTSTUDY EDU (03978)
- 3.300
- +0.010+0.30%
Market Closed May 22 15:59 CST
2.80BMarket Cap8.38P/E (TTM)
3.310High3.240Low820.00KVolume3.250Open3.290Prev Close2.69MTurnover0.10%Turnover Ratio8.38P/E (Static)847.22MShares5.75552wk High3.03P/B2.80BFloat Cap2.96352wk Low0.24Dividend TTM847.22MShs Float5.755Historical High0.235Dividend LFY2.13%Range %-0.203Historical Low3.280Avg Price1000Lot Size7.12%Div Yield TTM7.12%Div Yield LFY
BESTSTUDY EDU (03978) Balance Sheet
All
YOY
| (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 | ||||||||||
| Related party payments receivable | -86.15%523K | -85.58%523K | -23.87%3.78M | -32.85%3.63M | 0.85%4.96M | --5.4M | 0.00%4.92M | ---- | --4.92M | ---- |
| Advance deposits and other receivables | 10.06%125.22M | 24.99%140.37M | 23.44%113.78M | 44.61%112.31M | 48.76%92.17M | -1.75%77.66M | -8.67%61.96M | -38.92%79.05M | -42.15%67.85M | -18.11%129.41M |
| Cash and equivalents | 60.90%823.84M | -4.59%472.98M | 81.61%512.01M | 201.29%495.74M | 44.52%281.93M | -47.00%164.54M | -7.62%195.08M | 50.87%310.44M | -69.56%211.18M | -6.70%205.76M |
| Short-term deposit | 83.00%183M | --321.58M | 442.18%100M | ---- | -7.78%18.44M | -61.76%19.61M | -60.10%20M | -70.35%51.28M | --50.13M | --172.96M |
| Secured deposit | 226.10%73.03M | 175.07%65.03M | 16.65%22.4M | 24.16%23.64M | 137.07%19.2M | 27.18%19.04M | -33.26%8.1M | 229.98%14.97M | 361.23%12.14M | 73.43%4.54M |
| Short-term investment | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -88.96%89.94M | ---- | 9.59%814.44M |
| Financial assets at fair value-current assets | 88.58%205.32M | 132.52%149.91M | 76.79%108.88M | -21.23%64.47M | -38.29%61.59M | --81.85M | -66.17%99.8M | ---- | -61.55%294.98M | ---- |
| Other current assets | 0.82%493K | 11.93%563K | -3.17%489K | -4.73%503K | -66.29%505K | 14.29%528K | 92.54%1.5M | -23.51%462K | 12.43%778K | -40.32%604K |
| Special items of current assets | -41.97%11.25M | -39.95%19.39M | -41.81%19.39M | -17.26%32.29M | 43.57%33.32M | 51.36%39.02M | -82.15%23.21M | -91.14%25.78M | 330.82%130M | 864.11%290.84M |
| Total current assets | 61.54%1.42B | 59.76%1.17B | 71.98%880.71M | 79.70%732.57M | 23.53%512.11M | -28.72%407.66M | -46.30%414.56M | -64.67%571.91M | -52.10%771.96M | 40.07%1.62B |
| Non-current assets | ||||||||||
| Property, plant and equipment | 14.42%89.74M | 50.65%92.28M | 36.34%78.43M | 1.57%61.26M | -14.02%57.52M | 45.10%60.31M | 29.01%66.9M | -73.90%41.56M | -74.85%51.86M | -20.51%159.24M |
| Investment property | --11.5M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| Advance payment | -67.97%9.72M | 18.48%30.34M | 28.67%30.34M | 84.73%25.61M | 70.10%23.58M | 1,376.25%13.86M | 2,411.23%13.86M | -91.75%939K | -87.64%552K | 156.61%11.38M |
| Associated company interest | -8.80%14.63M | -7.25%15.15M | -0.43%16.04M | -5.76%16.34M | -5.95%16.11M | 1.90%17.34M | -2.06%17.13M | -61.07%17.01M | -78.06%17.49M | -33.61%43.7M |
| Interests in Joint Venture | ---- | 0.00%5.37M | 0.00%5.37M | -7.83%5.37M | -13.79%5.37M | -22.48%5.82M | -15.63%6.22M | -8.78%7.51M | 35.36%7.38M | 39.80%8.23M |
| Fixed time deposit-non-current assets | -37.89%300M | 34.48%311.43M | 168.33%483M | 78.13%231.58M | 260.00%180M | --130M | --50M | ---- | ---- | -2.48%50M |
| Financial assets at fair value-non-current assets | -10.72%8.07M | 31.41%9.71M | 22.33%9.04M | -8.74%7.39M | -59.26%7.39M | -57.74%8.1M | -19.26%18.15M | -44.36%19.17M | 4.06%22.48M | -80.60%34.44M |
| Intangible assets | 235.94%75.27M | 26.00%29.27M | -7.73%22.41M | -11.37%23.23M | -14.33%24.29M | -13.62%26.21M | -15.74%28.35M | -18.80%30.34M | 0.64%33.64M | 53.58%37.36M |
| Deferred tax assets | -15.12%39.13M | 16.66%53.52M | 0.65%46.1M | 6.50%45.88M | -1.43%45.8M | 20.24%43.08M | 32.44%46.46M | 19.23%35.83M | 98.34%35.08M | 42.31%30.05M |
| Total non-current assets | -9.96%861.45M | 28.42%867.71M | 79.07%956.7M | 47.83%675.7M | 17.39%534.26M | 43.68%457.07M | -16.75%455.12M | -81.22%318.11M | -65.23%546.69M | 7.74%1.69B |
| Total assets | 24.31%2.28B | 44.72%2.04B | 75.60%1.84B | 62.86%1.41B | 20.32%1.05B | -2.84%864.72M | -34.05%869.68M | -73.13%890.02M | -58.59%1.32B | 21.43%3.31B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Tax payable | 26.82%88.48M | 63.95%68.05M | 69.76%69.77M | 123.34%41.51M | 117.73%41.1M | -36.60%18.58M | -44.28%18.88M | 103.15%29.31M | 49.20%33.87M | -27.79%14.43M |
| Amounts payable to associated parties-current liabilities | ---- | --113K | -57.72%200K | ---- | -35.82%473K | --227K | -96.67%737K | ---- | --22.16M | ---- |
| Other payables and accrued expenses | 50.87%334.34M | 115.93%237.53M | 108.73%221.6M | 21.47%110M | 13.61%106.17M | -1.49%90.56M | -37.57%93.46M | -74.46%91.93M | -48.66%149.69M | 66.56%359.93M |
| Bank loans and overdrafts | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -63.24%95.5M | 63.34%333.22M | 28.63%259.83M |
| Financial lease liabilities-current liabilities | 30.00%97.71M | 58.17%101.06M | 46.17%75.16M | 39.08%63.89M | -5.82%51.42M | -39.27%45.94M | -37.36%54.6M | -69.16%75.65M | -58.80%87.16M | 24.82%245.29M |
| Total current liabilities | 23.50%1.2B | 47.48%993.77M | 135.74%968.75M | 112.69%673.83M | 28.88%410.95M | -27.53%316.82M | -61.01%318.87M | -73.58%437.18M | -46.44%817.83M | 41.95%1.65B |
| Net current assets | 357.00%226.26M | 200.56%176.57M | -187.03%-88.04M | -35.33%58.75M | 5.71%101.16M | -32.58%90.84M | 308.66%95.7M | 470.19%134.74M | -154.10%-45.86M | -250.84%-36.4M |
| Total assets less current liabilities | 25.22%1.09B | 42.19%1.04B | 36.70%868.66M | 34.05%734.45M | 15.36%635.43M | 20.99%547.91M | 9.98%550.82M | -72.69%452.85M | -69.78%500.83M | 6.12%1.66B |
| Non-current liabilities | ||||||||||
| Long-term bank loan | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 92.93%95.5M |
| Financial lease liabilities-non-current liabilities | 13.43%238.37M | 14.21%240.06M | 51.18%210.13M | 75.51%210.18M | -4.09%138.99M | 26.08%119.76M | -3.53%144.93M | -89.19%94.99M | -79.03%150.22M | 20.75%878.32M |
| Deferred tax liability | 45.44%7M | --18.5M | --4.81M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| Total non-current liabilities | 14.15%245.37M | 23.02%258.56M | 54.65%214.95M | 75.51%210.18M | -4.09%138.99M | 26.08%119.76M | -3.53%144.93M | -90.25%94.99M | -82.56%150.22M | 25.34%973.82M |
| Total liabilities | 21.80%1.44B | 41.66%1.25B | 115.24%1.18B | 102.49%884.01M | 18.57%549.94M | -17.96%436.57M | -52.09%463.79M | -79.76%532.16M | -59.47%968.05M | 35.31%2.63B |
| Total assets less total liabilities | 28.86%842.35M | 49.87%785.73M | 31.68%653.71M | 22.45%524.27M | 22.31%496.44M | 19.64%428.15M | 15.77%405.89M | -47.69%357.86M | -55.95%350.6M | -12.89%684.05M |
| Total equity and non-current liabilities | 25.22%1.09B | 42.19%1.04B | 36.70%868.66M | 34.05%734.45M | 15.36%635.43M | 20.99%547.91M | 9.98%550.82M | -72.69%452.85M | -69.78%500.83M | 6.12%1.66B |
| Equity | ||||||||||
| Share capital | 0.00%303K | 0.00%303K | 0.00%303K | 0.00%303K | 0.00%303K | 0.00%303K | 0.00%303K | 0.00%303K | -0.33%303K | -0.33%303K |
| Reserve | 27.62%833.86M | 48.50%778.06M | 31.28%653.41M | 22.26%523.96M | 22.12%497.71M | 20.04%428.56M | 16.26%407.56M | -48.31%357M | -56.07%350.55M | -12.26%690.63M |
| Shareholders' Equity | 27.60%834.16M | 48.47%778.36M | 31.26%653.71M | 22.25%524.27M | 22.10%498.01M | 20.03%428.86M | 16.25%407.86M | -48.29%357.3M | -56.05%350.85M | -12.26%690.93M |
| Non-controlling interest | --8.19M | --7.37M | ---- | ---- | 20.15%-1.57M | -227.01%-710K | -700.81%-1.97M | 108.12%559K | 90.05%-246K | -213.77%-6.88M |
| Total equity | 28.86%842.35M | 49.87%785.73M | 31.68%653.71M | 22.45%524.27M | 22.31%496.44M | 19.64%428.15M | 15.77%405.89M | -47.69%357.86M | -55.95%350.6M | -12.89%684.05M |
| Total equity and total liabilities | 24.31%2.28B | 44.72%2.04B | 75.60%1.84B | 62.86%1.41B | 20.32%1.05B | -2.84%864.72M | -34.05%869.68M | -73.13%890.02M | -58.59%1.32B | 21.43%3.31B |
| 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 | -- | Unqualified Opinion | -- | Unqualified Opinion | -- |
| Auditor | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | Deloitte Touche Tohmatsu会计师事务所 | -- | Ernst & Young | -- |
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.
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