Plus Group Holdings Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	121.4	159.65	190.98	62.7	20.32
Short-Term Investments	-	-	36.25	-	-
Trading Asset Securities	-	-	-	-	4
Cash & Short-Term Investments	121.4	159.65	227.23	62.7	24.32
Cash Growth	-23.96%	-29.74%	262.38%	157.86%	32.95%
Accounts Receivable	489.37	526.6	440.79	535.53	576.3
Other Receivables	-	8.68	9.51	-	-
Receivables	489.37	535.27	450.29	535.53	576.3
Inventory	1.73	-	-	-	-
Prepaid Expenses	-	16.22	-	-	-
Other Current Assets	87.34	79.04	13.46	20.25	15.66
Total Current Assets	699.84	790.19	690.98	618.48	616.27
Property, Plant & Equipment	4.58	4.6	1.64	3.49	6.68
Long-Term Investments	5.53	4.67	4.55	4.48	4.68
Other Intangible Assets	-	-	-	-	0.99
Long-Term Deferred Tax Assets	4.37	1.26	1.12	0.68	2.1
Total Assets	714.32	800.71	698.29	627.13	630.71
Accounts Payable	30.86	51.51	35.15	52.07	45.74
Accrued Expenses	-	121.28	80.31	97.35	131.21
Short-Term Debt	58	98.1	55	61.27	54.8
Current Portion of Leases	0.47	2.35	0.23	2.32	3.78
Current Income Taxes Payable	4.09	4.6	1.08	5.65	7.48
Current Unearned Revenue	43.85	38.64	7.26	6.86	3.3
Other Current Liabilities	95.1	3.34	11.08	55.07	57.25
Total Current Liabilities	232.37	319.82	190.1	280.58	303.55
Long-Term Leases	0.28	1.22	0.01	0.06	2.13
Total Liabilities	232.65	321.04	190.11	280.63	305.68
Common Stock	0.16	0.16	0.17	0.13	0.13
Additional Paid-In Capital	193.76	193.76	213.65	-	-
Retained Earnings	216.02	259.52	246.51	235.01	182.3
Comprehensive Income & Other	63.76	24.13	47.87	111.36	142.6
Total Common Equity	473.7	477.56	508.18	346.49	325.03
Minority Interest	7.97	2.11	-	-	-
Shareholders' Equity	481.67	479.67	508.18	346.49	325.03
Total Liabilities & Equity	714.32	800.71	698.29	627.13	630.71
Total Debt	58.75	101.67	55.24	63.65	60.71
Net Cash (Debt)	62.65	57.98	171.99	-0.94	-36.39
Net Cash Growth	8.06%	-66.29%	-	-	-
Net Cash Per Share	0.54	0.48	1.53	-0.01	-0.36
Filing Date Shares Outstanding	113.21	115.81	122.52	100.2	100
Total Common Shares Outstanding	113.21	115.81	122.52	100.2	100
Working Capital	467.47	470.37	500.88	337.91	312.73
Book Value Per Share	4.18	4.12	4.15	3.46	3.25
Tangible Book Value	473.7	477.56	508.18	346.49	324.04
Tangible Book Value Per Share	4.18	4.12	4.15	3.46	3.24
Machinery	-	4.71	4.25	3.87	4.33
Leasehold Improvements	-	1.55	1.55	1.55	1.55

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