Star Plus Legend 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	437.22	296.54	145.82	182.63	211.87
Short-Term Investments	15.12	4.9	26.08	12.44	0.9
Trading Asset Securities	194.06	61.31	25.91	-	-
Cash & Short-Term Investments	646.39	362.75	197.82	195.08	212.77
Cash Growth	78.19%	83.38%	1.41%	-8.31%	75.23%
Accounts Receivable	306.94	303.38	175.74	39.07	26.08
Other Receivables	104.66	59.68	128.58	3.5	26.67
Receivables	417.29	363.06	304.32	42.57	52.75
Inventory	277.37	192.37	128.77	118.43	38.08
Other Current Assets	228	111.46	91.79	60.12	52.57
Total Current Assets	1,569	1,030	722.7	416.2	356.17
Property, Plant & Equipment	141.87	144.99	89.05	70.96	62.87
Long-Term Investments	104.62	17.68	7.65	-	-
Other Intangible Assets	15.75	20.56	19.97	3.88	0.63
Long-Term Deferred Tax Assets	26.52	8.27	10.56	4.19	3.03
Other Long-Term Assets	18.66	25.38	52.64	59.64	50.42
Total Assets	1,876	1,247	902.57	554.87	473.11
Accounts Payable	46.1	23.18	14.08	9.68	21.5
Accrued Expenses	33.38	48.08	24.05	24.26	16.39
Short-Term Debt	65.84	3.84	28.17	178.65	163.52
Current Portion of Long-Term Debt	-	5	5	5	5
Current Portion of Leases	9.29	5.07	3.7	1.87	3.28
Current Income Taxes Payable	58.78	66.01	44.28	24.58	15.15
Current Unearned Revenue	48.71	72.77	33.15	31.39	59.31
Other Current Liabilities	44.55	55.65	51.38	35.07	7.69
Total Current Liabilities	306.65	279.6	203.81	310.5	291.84
Long-Term Debt	-	-	5	10	15
Long-Term Leases	9.57	7.25	2.17	0.22	1.04
Long-Term Unearned Revenue	-	-	-	0.04	0.05
Total Liabilities	316.22	286.85	210.99	320.75	307.92
Common Stock	0.07	0.06	0.06	0.04	0.04
Additional Paid-In Capital	1,330	612.45	410.55	175.89	175.89
Retained Earnings	237.84	305.23	249.17	214.66	154.27
Treasury Stock	-	-	-	-158.18	-158.18
Comprehensive Income & Other	-	35.96	24.44	1.14	-2.79
Total Common Equity	1,568	953.7	684.21	233.54	169.22
Minority Interest	-7.8	5.97	7.38	0.57	-4.03
Shareholders' Equity	1,560	959.67	691.59	234.11	165.19
Total Liabilities & Equity	1,876	1,247	902.57	554.87	473.11
Total Debt	84.7	21.16	44.04	195.75	187.84
Net Cash (Debt)	561.69	341.58	153.77	-0.67	24.93
Net Cash Growth	64.44%	122.13%	-	-	-77.48%
Net Cash Per Share	0.64	0.40	0.18	-0.00	0.05
Filing Date Shares Outstanding	951.74	833.34	801.89	542.91	512.82
Total Common Shares Outstanding	951.74	833.34	801.89	542.91	512.82
Working Capital	1,262	750.04	518.89	105.7	64.33
Book Value Per Share	1.65	1.14	0.85	0.43	0.33
Tangible Book Value	1,552	933.14	664.25	229.66	168.6
Tangible Book Value Per Share	1.63	1.12	0.83	0.42	0.33
Land	-	-	-	-	55.44
Buildings	-	105.41	57.67	-	-
Machinery	-	10.5	7.55	62.38	3.29
Leasehold Improvements	-	30.02	10.79	12.55	2.48

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.