Saint Bella Group 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
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
Cash & Equivalents	678.91	65.97	120.85	89.52	88.36
Short-Term Investments	93.97	43	32.32	10	-
Trading Asset Securities	-	14.57	-	73.53	110.69
Cash & Short-Term Investments	772.88	123.54	153.17	173.05	199.04
Cash Growth	365.25%	-19.34%	-11.49%	-13.06%	-
Accounts Receivable	54.1	18.44	7.42	3.29	0.66
Other Receivables	-	34.95	3.59	1.94	4.55
Receivables	54.1	53.39	35.45	85.94	5.21
Inventory	18.93	18.8	10.82	9.27	3.66
Prepaid Expenses	86.7	31.07	24.86	15.55	11.36
Restricted Cash	-	6.13	6.11	-	6.51
Other Current Assets	-	37.56	27.71	18.05	13.96
Total Current Assets	932.61	270.49	258.12	301.87	239.74
Property, Plant & Equipment	137.81	108.53	39.87	47.79	55.99
Long-Term Investments	84.7	128.15	85.79	-	10.52
Goodwill	100.39	91.54	47.36	42.21	30.65
Other Intangible Assets	10.47	10.74	11.46	12.16	12.79
Long-Term Deferred Tax Assets	5.8	5.88	2.05	0.06	0.05
Other Long-Term Assets	40.12	3.48	21.19	1.08	0.3
Total Assets	1,312	621.54	468.58	405.18	350.03
Accounts Payable	25.68	33.33	11.85	17.94	9.66
Accrued Expenses	-	36.76	31.13	30.16	22.26
Short-Term Debt	86.4	39.75	10	40	-
Current Portion of Leases	34.24	25.15	21.62	24.12	29.7
Current Income Taxes Payable	0.5	0.46	0.36	-	0.83
Current Unearned Revenue	186.54	175.46	163.13	113.25	98.32
Other Current Liabilities	85.81	1,712	14.56	46.42	30.11
Total Current Liabilities	419.17	2,023	252.64	271.88	190.88
Long-Term Leases	55.19	55.69	5.75	10.1	11.19
Long-Term Deferred Tax Liabilities	2.51	2.84	2.81	3	3.43
Other Long-Term Liabilities	-	-	1,163	836.43	444.57
Total Liabilities	476.87	2,081	1,424	1,121	650.07
Common Stock	0.44	0	0	-	-
Retained Earnings	-1,168	-1,460	-950.51	-711.53	-299.01
Total Common Equity	835.5	-1,460	-950.5	-711.53	-299.01
Minority Interest	-0.47	0.69	-4.63	-4.7	-1.03
Shareholders' Equity	835.04	-1,460	-955.13	-716.22	-300.03
Total Liabilities & Equity	1,312	621.54	468.58	405.18	350.03
Total Debt	175.83	120.59	37.37	74.21	40.89
Net Cash (Debt)	597.05	2.96	115.8	98.84	158.15
Net Cash Growth	2906.43%	-97.45%	17.16%	-37.50%	-
Net Cash Per Share	0.98	0.01	0.53	-	-
Filing Date Shares Outstanding	609.73	595.42	217.7	-	-
Total Common Shares Outstanding	609.73	277.15	217.7	-	-
Working Capital	513.44	-1,752	5.49	29.99	48.86
Book Value Per Share	1.37	-5.27	-4.37	-	-
Tangible Book Value	724.65	-1,563	-1,009	-765.9	-342.45
Tangible Book Value Per Share	1.19	-5.64	-4.64	-	-
Machinery	-	25.73	19.22	17.84	13.17
Construction In Progress	-	14.92	-	-	-
Leasehold Improvements	-	5.89	5.42	5.27	5.56

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