Plus Group Holdings Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	149.18	159.65	190.98	62.7	20.32	9.11
Short-Term Investments	-	-	36.25	-	-	-
Trading Asset Securities	-	-	-	-	4	9.18
Cash & Short-Term Investments	149.18	159.65	227.23	62.7	24.32	18.29
Cash Growth	-18.72%	-29.74%	262.38%	157.86%	32.95%	-
Accounts Receivable	532.24	526.6	440.79	535.53	576.3	539.09
Other Receivables	6.19	8.68	9.51	-	-	-
Receivables	538.44	535.27	450.29	535.53	576.3	539.09
Prepaid Expenses	19.76	16.22	-	-	-	-
Other Current Assets	89.41	79.04	13.46	20.25	15.66	17.98
Total Current Assets	796.78	790.19	690.98	618.48	616.27	575.36
Property, Plant & Equipment	5.36	4.6	1.64	3.49	6.68	9.02
Long-Term Investments	4.57	4.67	4.55	4.48	4.68	4.56
Other Intangible Assets	-	-	-	-	0.99	2.69
Long-Term Deferred Tax Assets	4.19	1.26	1.12	0.68	2.1	2.73
Total Assets	810.91	800.71	698.29	627.13	630.71	594.36
Accounts Payable	70.78	51.51	35.15	52.07	45.74	45.61
Accrued Expenses	109.33	121.28	80.31	97.35	131.21	151.75
Short-Term Debt	87.95	98.1	55	61.27	54.8	31
Current Portion of Leases	1.85	2.35	0.23	2.32	3.78	5.06
Current Income Taxes Payable	2.41	4.6	1.08	5.65	7.48	22.38
Current Unearned Revenue	44.61	38.64	7.26	6.86	3.3	3.62
Other Current Liabilities	0.8	3.34	11.08	55.07	57.25	63.94
Total Current Liabilities	317.72	319.82	190.1	280.58	303.55	323.35
Long-Term Leases	2.48	1.22	0.01	0.06	2.13	3.57
Total Liabilities	320.19	321.04	190.11	280.63	305.68	326.92
Common Stock	0.16	0.16	0.17	0.13	0.13	-
Additional Paid-In Capital	193.76	193.76	213.65	-	-	-
Retained Earnings	265.83	259.52	246.51	235.01	182.3	123.64
Comprehensive Income & Other	24.13	24.13	47.87	111.36	142.6	142.28
Total Common Equity	483.87	477.56	508.18	346.49	325.03	265.91
Minority Interest	6.84	2.11	-	-	-	1.52
Shareholders' Equity	490.72	479.67	508.18	346.49	325.03	267.44
Total Liabilities & Equity	810.91	800.71	698.29	627.13	630.71	594.36
Total Debt	92.27	101.67	55.24	63.65	60.71	39.63
Net Cash (Debt)	56.91	57.98	171.99	-0.94	-36.39	-21.34
Net Cash Growth	-60.92%	-66.29%	-	-	-	-
Net Cash Per Share	0.50	0.48	1.53	-0.01	-0.36	-0.21
Filing Date Shares Outstanding	115.81	115.81	122.52	100.2	100	100
Total Common Shares Outstanding	115.81	115.81	122.52	100.2	100	100
Working Capital	479.07	470.37	500.88	337.91	312.73	252
Book Value Per Share	4.18	4.12	4.15	3.46	3.25	2.66
Tangible Book Value	483.87	477.56	508.18	346.49	324.04	263.23
Tangible Book Value Per Share	4.18	4.12	4.15	3.46	3.24	2.63
Machinery	-	4.71	4.25	3.87	4.33	4.05
Leasehold Improvements	-	1.55	1.55	1.55	1.55	1.55

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