Saint Bella Group 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	549.65	65.97	120.85	89.52	88.36
Short-Term Investments	93.92	43	32.32	10	-
Trading Asset Securities	48.02	14.57	-	73.53	110.69
Cash & Short-Term Investments	691.59	123.54	153.17	173.05	199.04
Cash Growth	459.79%	-19.34%	-11.49%	-13.06%	-
Accounts Receivable	50.3	18.44	7.42	3.29	0.66
Other Receivables	-	34.95	3.59	1.94	4.55
Receivables	50.3	53.39	35.45	85.94	5.21
Inventory	16.67	18.8	10.82	9.27	3.66
Prepaid Expenses	172.19	31.07	24.86	15.55	11.36
Restricted Cash	33.03	6.13	6.11	-	6.51
Other Current Assets	-	37.56	27.71	18.05	13.96
Total Current Assets	963.78	270.49	258.12	301.87	239.74
Property, Plant & Equipment	204.62	108.53	39.87	47.79	55.99
Long-Term Investments	133.54	128.15	85.79	-	10.52
Goodwill	127.81	91.54	47.36	42.21	30.65
Other Intangible Assets	9.89	10.74	11.46	12.16	12.79
Long-Term Deferred Tax Assets	17.48	5.88	2.05	0.06	0.05
Other Long-Term Assets	92.45	3.48	21.19	1.08	0.3
Total Assets	1,550	621.54	468.58	405.18	350.03
Accounts Payable	24.74	33.33	11.85	17.94	9.66
Accrued Expenses	-	36.76	31.13	30.16	22.26
Short-Term Debt	40	39.75	10	40	-
Current Portion of Leases	36.6	25.15	21.62	24.12	29.7
Current Income Taxes Payable	0.96	0.46	0.36	-	0.83
Current Unearned Revenue	254.67	175.46	163.13	113.25	98.32
Other Current Liabilities	77.23	1,712	14.56	46.42	30.11
Total Current Liabilities	434.2	2,023	252.64	271.88	190.88
Long-Term Leases	101.48	55.69	5.75	10.1	11.19
Long-Term Deferred Tax Liabilities	15.31	2.84	2.81	3	3.43
Other Long-Term Liabilities	-	-	1,163	836.43	444.57
Total Liabilities	550.98	2,081	1,424	1,121	650.07
Common Stock	0.45	0	0	-	-
Retained Earnings	983.43	-1,460	-950.51	-711.53	-299.01
Total Common Equity	983.87	-1,460	-950.5	-711.53	-299.01
Minority Interest	14.72	0.69	-4.63	-4.7	-1.03
Shareholders' Equity	998.59	-1,460	-955.13	-716.22	-300.03
Total Liabilities & Equity	1,550	621.54	468.58	405.18	350.03
Total Debt	178.08	120.59	37.37	74.21	40.89
Net Cash (Debt)	513.51	2.96	115.8	98.84	158.15
Net Cash Growth	17271.82%	-97.45%	17.16%	-37.50%	-
Net Cash Per Share	1.57	0.01	0.53	-	-
Filing Date Shares Outstanding	622.2	595.42	217.7	-	-
Total Common Shares Outstanding	622.2	277.15	217.7	-	-
Working Capital	529.58	-1,752	5.49	29.99	48.86
Book Value Per Share	1.58	-5.27	-4.37	-	-
Tangible Book Value	846.17	-1,563	-1,009	-765.9	-342.45
Tangible Book Value Per Share	1.36	-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.