ATA Creativity Global (FRA:3IZ)

ATA Creativity Global 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	96.81	36.52	60.17	54.98	71.34	112.72
Cash & Short-Term Investments	96.81	36.52	60.17	54.98	71.34	112.72
Cash Growth	145.76%	-39.30%	9.43%	-22.93%	-36.71%	-26.90%
Accounts Receivable	0.3	2.71	2.24	5.85	0.94	2.25
Other Receivables	15.37	14.34	1.65	0.02	0.13	0.03
Receivables	15.67	17.05	3.89	5.87	1.07	2.27
Prepaid Expenses	0.89	1.78	0.75	0.66	0.39	-
Other Current Assets	13.17	11.28	5.64	3.76	2.61	5.94
Total Current Assets	126.54	66.64	70.44	65.26	75.41	120.94
Property, Plant & Equipment	69.02	74.61	53.63	70.38	78.92	79.9
Long-Term Investments	-	38	38	38	38	44
Goodwill	196.29	196.29	196.29	196.29	194.75	194.75
Other Intangible Assets	34.49	46.24	58.89	76.12	93.35	110.59
Long-Term Deferred Tax Assets	1.58	-	-	-	-	2.49
Other Long-Term Assets	34.61	35.16	31.69	28.42	26.74	22.95
Total Assets	462.53	456.93	448.94	474.46	507.18	575.62
Accrued Expenses	14.01	22.42	21	26.45	24.76	23.71
Short-Term Debt	32.06	-	-	-	-	6.8
Current Portion of Leases	16.24	18.09	13.11	16.92	17.35	16.97
Current Income Taxes Payable	-	-	0	0.01	0.02	0.11
Current Unearned Revenue	292.41	280.04	252.15	219.72	202.45	199.45
Other Current Liabilities	31.41	33.95	28.14	29.44	23.4	27.84
Total Current Liabilities	386.13	354.5	314.4	292.54	267.98	274.88
Long-Term Leases	17.58	17.12	9.5	19.53	23.37	24.01
Long-Term Deferred Tax Liabilities	-	5.66	12.07	18.88	24.93	28.99
Total Liabilities	403.71	377.28	335.97	330.95	316.28	327.87
Common Stock	4.76	4.76	4.73	4.72	4.72	4.72
Additional Paid-In Capital	548.71	547.92	545.22	542.06	540.58	541.27
Retained Earnings	-449.55	-427.81	-391.71	-358.05	-310.16	-298.53
Treasury Stock	-8.2	-8.2	-8.2	-8.63	-9.82	-11.63
Comprehensive Income & Other	-36.84	-36.95	-37	-37	-37.56	-37.42
Total Common Equity	58.89	79.71	113.04	143.1	187.77	198.4
Minority Interest	-0.06	-0.06	-0.06	0.41	3.13	49.34
Shareholders' Equity	58.82	79.65	112.97	143.51	190.9	247.75
Total Liabilities & Equity	462.53	456.93	448.94	474.46	507.18	575.62
Total Debt	65.88	35.21	22.61	36.45	40.72	47.78
Net Cash (Debt)	30.93	1.32	37.56	18.53	30.62	64.94
Net Cash Growth	-	-96.49%	102.69%	-39.48%	-52.85%	-44.09%
Net Cash Per Share	0.98	0.04	1.20	0.59	0.98	2.07
Filing Date Shares Outstanding	29.62	31.66	31.46	31.44	31.5	31.11
Total Common Shares Outstanding	29.62	31.28	31.46	31.47	31.55	31.43
Working Capital	-259.59	-287.86	-243.96	-227.28	-192.57	-153.94
Book Value Per Share	1.99	2.55	3.59	4.55	5.95	6.31
Tangible Book Value	-171.9	-162.82	-142.14	-129.31	-100.34	-106.94
Tangible Book Value Per Share	-5.80	-5.20	-4.52	-4.11	-3.18	-3.40
Buildings	-	53.05	53.05	53.05	53.05	-
Machinery	-	9.29	5.89	5.93	6.07	7.71
Leasehold Improvements	-	12.43	5.56	8.48	8.61	17.84

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