ShiFang Holding Balance Sheet

Financials in millions CNY. Fiscal year is July - June.

Millions CNY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	5.28	2.79	4.46	9.87	46.03	8.85
Short-Term Investments	-	14.29	13.95	-	9.64	6.71
Trading Asset Securities	-	-	-	4.38	4.38	7.43
Cash & Short-Term Investments	5.28	17.08	18.41	14.24	60.04	22.99
Cash Growth	-62.92%	-7.24%	29.23%	-76.28%	161.18%	-12.20%
Accounts Receivable	160.52	17.62	5.11	44.01	14.78	9.42
Other Receivables	-	-10.94	-	-	-	-
Receivables	160.52	6.68	5.11	44.01	14.78	9.42
Inventory	152.61	0.41	0.1	-	0.37	0.92
Restricted Cash	0.04	0.04	0.04	0.58	0.58	0.94
Other Current Assets	194.86	67.89	78.01	79.51	69.34	104.98
Total Current Assets	513.31	92.1	101.68	138.34	145.11	139.24
Property, Plant & Equipment	16.61	16.84	30.43	31.29	33.47	43.06
Goodwill	-	3.96	3.96	-	3.96	7.12
Other Intangible Assets	3.85	0.02	21.47	28.01	24.77	29.84
Other Long-Term Assets	47.09	47.09	49.72	49.99	49.99	20.79
Total Assets	580.85	159.99	207.25	247.63	257.29	240.05
Accounts Payable	60.25	12.46	10.75	49.89	26.51	12.79
Accrued Expenses	424.12	23.95	23.49	-	22.82	23.07
Short-Term Debt	-	-	-	-	-	6.35
Current Portion of Long-Term Debt	5.55	5.05	5.05	5.05	1.5	181.36
Current Portion of Leases	2.06	1.16	2.06	2.28	2.13	2.04
Current Income Taxes Payable	-	2.52	3.28	6.09	5.87	5.85
Current Unearned Revenue	-	0.03	0.03	-	5.24	19.19
Other Current Liabilities	23.87	111.22	106.98	154.28	139.24	101.83
Total Current Liabilities	515.84	156.39	151.64	217.59	203.31	352.48
Long-Term Debt	-	-	10	-	11.71	1.5
Long-Term Leases	-	3.21	5.24	2.19	4.32	4.69
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.89
Other Long-Term Liabilities	2.34	-	-	8.79	-	-
Total Liabilities	518.18	159.6	166.89	228.58	219.33	359.57
Common Stock	261.87	261.87	261.87	261.87	261.48	8.07
Additional Paid-In Capital	-	233.31	233.31	136.45	206.44	152.69
Retained Earnings	-	-566.64	-520.8	-577.98	-537.85	-368.04
Comprehensive Income & Other	-296.89	38.24	35.89	180.46	75.63	81.67
Total Common Equity	-35.03	-33.23	10.26	0.8	5.69	-125.63
Minority Interest	97.69	33.63	30.11	18.25	32.27	6.11
Shareholders' Equity	62.66	0.4	40.37	19.05	37.96	-119.52
Total Liabilities & Equity	580.85	159.99	207.25	247.63	257.29	240.05
Total Debt	7.61	9.42	22.35	9.53	19.65	195.94
Net Cash (Debt)	-2.33	7.66	-3.95	4.72	40.39	-172.95
Net Cash Growth	-	-	-	-88.32%	-	-
Net Cash Per Share	-0.00	0.01	-0.00	0.00	0.04	-0.19
Filing Date Shares Outstanding	1,059	1,075	1,075	1,062	1,031	943.44
Total Common Shares Outstanding	1,059	1,075	1,075	1,062	1,031	943.44
Working Capital	-2.53	-64.29	-49.97	-79.26	-58.2	-213.24
Book Value Per Share	-0.03	-0.03	0.01	0.00	0.01	-0.13
Tangible Book Value	-38.88	-37.2	-15.17	-27.21	-23.03	-162.58
Tangible Book Value Per Share	-0.04	-0.03	-0.01	-0.03	-0.02	-0.17
Buildings	-	1.01	1.01	-	1.01	9.11
Machinery	-	40.73	40.73	-	53.58	58.02
Construction In Progress	-	12.39	12.39	-	12.32	11.39
Leasehold Improvements	-	9.73	9.73	-	9.73	9.73

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