Eternal Beauty Holdings Balance Sheet

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

Millions CNY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	1,005	256	150.93	320.46	307.39
Short-Term Investments	16.78	18.34	19.9	23.55	8.29
Trading Asset Securities	-	-	-	-	0.29
Cash & Short-Term Investments	1,022	274.34	170.83	344.01	315.98
Cash Growth	247.62%	60.59%	-50.34%	8.87%	-
Accounts Receivable	240.97	297.57	239.95	157.94	118.91
Other Receivables	57.05	37.14	41.28	28.71	21.99
Receivables	298.02	334.71	281.23	186.66	140.9
Inventory	511.82	455.59	413.63	371.48	449.21
Other Current Assets	29.19	6.61	32.12	0.46	-
Total Current Assets	1,861	1,071	897.8	902.61	906.09
Property, Plant & Equipment	57.26	89.42	101.49	82.46	97.28
Long-Term Investments	4.82	7.11	2.86	-	-
Other Intangible Assets	7.2	8.76	3.69	3.99	4.82
Long-Term Deferred Tax Assets	20.24	25.19	17.14	12.03	11.58
Other Long-Term Assets	3.72	9.4	10.42	93.52	111.68
Total Assets	1,955	1,211	1,033	1,095	1,131
Accounts Payable	175.8	119.51	93.22	113.5	229.49
Accrued Expenses	84.89	111.16	136.02	141.65	124
Short-Term Debt	25.65	33.18	-	-	-
Current Portion of Leases	36.83	58.51	52.52	48.24	40.45
Current Income Taxes Payable	37.38	27.24	5.5	24.1	5.65
Current Unearned Revenue	10.73	13.35	16.31	23.02	21.54
Other Current Liabilities	23.29	134.64	236.55	183.15	160.11
Total Current Liabilities	394.58	497.58	540.12	533.65	581.25
Long-Term Leases	14.36	20.42	33.07	24.77	36.77
Pension & Post-Retirement Benefits	2.06	2.13	1.66	0.78	0.85
Total Liabilities	411.01	520.12	574.85	559.2	618.88
Retained Earnings	725.66	712.42	485.39	593.26	609.57
Comprehensive Income & Other	-58.4	-21.43	-26.85	-57.86	-97.01
Shareholders' Equity	1,544	690.99	458.55	535.4	512.57
Total Liabilities & Equity	1,955	1,211	1,033	1,095	1,131
Total Debt	76.85	112.11	85.59	73.01	77.23
Net Cash (Debt)	945.4	162.23	85.23	271.01	238.75
Net Cash Growth	460.51%	90.34%	-68.55%	13.51%	-
Working Capital	1,467	573.66	357.68	368.96	324.84
Tangible Book Value	1,536	682.23	454.86	531.41	507.74
Buildings	-	-	-	2.54	2.33
Machinery	43.63	44.93	44.88	42.9	41.03
Leasehold Improvements	76.03	87.38	66.73	42.14	32.19

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