Sun Art Retail Group Balance Sheet

Financials in millions CNY. Fiscal year is April - March.

Millions CNY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	6,503	6,798	11,908	12,408	11,294
Short-Term Investments	1,644	2,580	1,040	2,319	700
Trading Asset Securities	1,986	3,839	3,474	4,452	6,665
Cash & Short-Term Investments	10,133	13,217	16,422	19,179	18,659
Cash Growth	-23.33%	-19.52%	-14.37%	2.79%	-7.24%
Accounts Receivable	2,062	2,268	2,133	3,064	1,898
Other Receivables	-	-	-	-	1,321
Receivables	2,062	2,268	2,133	3,064	3,219
Inventory	7,148	7,467	7,691	8,474	9,723
Prepaid Expenses	-	-	-	-	883
Other Current Assets	3,785	6,591	4,114	2,364	1,253
Total Current Assets	23,128	29,543	30,360	33,081	33,737
Property, Plant & Equipment	22,401	21,397	23,193	25,154	30,331
Long-Term Investments	1,780	800	1,830	950	1
Goodwill	-	-	-	140	140
Other Intangible Assets	66	57	55	43	31
Long-Term Accounts Receivable	46	22	51	9	-
Long-Term Deferred Tax Assets	1,002	1,113	1,438	1,470	1,506
Other Long-Term Assets	1,700	3,041	3,788	3,271	-
Total Assets	50,123	55,973	60,715	64,118	65,746
Accounts Payable	13,845	9,865	11,003	12,637	13,422
Accrued Expenses	-	4,910	5,000	5,297	5,610
Short-Term Debt	1,845	1,491	1,749	673	-
Current Portion of Leases	1,730	1,648	1,678	1,570	1,271
Current Income Taxes Payable	117	16	79	229	264
Current Unearned Revenue	10,673	11,691	12,675	12,715	12,347
Other Current Liabilities	-	1,103	1,316	860	1,179
Total Current Liabilities	28,210	30,724	33,500	33,981	34,093
Long-Term Leases	3,952	4,185	4,950	5,469	6,108
Long-Term Deferred Tax Liabilities	504	613	443	443	430
Other Long-Term Liabilities	133	23	28	28	49
Total Liabilities	32,799	35,545	38,921	39,921	40,680
Common Stock	10,022	10,020	10,020	10,020	10,020
Retained Earnings	-	8,906	10,203	12,209	12,477
Comprehensive Income & Other	7,318	1,168	1,180	1,289	1,461
Total Common Equity	17,340	20,094	21,403	23,518	23,958
Minority Interest	-16	334	391	679	1,108
Shareholders' Equity	17,324	20,428	21,794	24,197	25,066
Total Liabilities & Equity	50,123	55,973	60,715	64,118	65,746
Total Debt	7,527	7,324	8,377	7,712	7,379
Net Cash (Debt)	2,606	5,893	8,045	11,467	11,280
Net Cash Growth	-55.78%	-26.75%	-29.84%	1.66%	-6.51%
Net Cash Per Share	0.25	0.62	0.84	1.20	1.18
Filing Date Shares Outstanding	11,727	9,540	9,540	9,540	9,540
Total Common Shares Outstanding	11,727	9,540	9,540	9,540	9,540
Working Capital	-5,082	-1,181	-3,140	-900	-356
Book Value Per Share	1.48	2.11	2.24	2.47	2.51
Tangible Book Value	17,274	20,037	21,348	23,335	23,787
Tangible Book Value Per Share	1.47	2.10	2.24	2.45	2.49
Buildings	-	18,069	18,162	18,111	17,816
Machinery	-	22,825	23,196	24,100	24,313
Construction In Progress	-	627	565	641	493

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