BetterLife Holding 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	453.71	455.8	865.74	713.07	1,353
Trading Asset Securities	-	-	-	-	50
Cash & Short-Term Investments	453.71	455.8	865.74	713.07	1,403
Cash Growth	-0.46%	-47.35%	21.41%	-49.18%	107.62%
Accounts Receivable	116.5	83.78	62.76	59.99	43.52
Other Receivables	650.69	500.54	417.65	324.89	303.58
Receivables	767.19	584.32	480.41	384.88	347.09
Inventory	688.6	829.1	801.29	853.77	641.09
Restricted Cash	2.78	13.45	2.6	7.03	4.91
Other Current Assets	580.5	587.03	313.49	536.8	227.63
Total Current Assets	2,493	2,470	2,464	2,496	2,624
Property, Plant & Equipment	1,668	751.33	898.25	968.6	682.94
Goodwill	380.37	367.94	378.63	378.63	210.4
Other Intangible Assets	842.08	810.56	877.08	897.45	525.17
Long-Term Deferred Tax Assets	45.62	23.25	35.49	34.69	46.02
Other Long-Term Assets	89.44	441.07	59.6	65.83	70.71
Total Assets	5,518	4,864	4,713	4,841	4,159
Accounts Payable	848.47	882.18	391.77	334.15	119
Accrued Expenses	-	79.22	97.27	126.64	150.73
Short-Term Debt	627.45	438.45	441.45	572.08	223.52
Current Portion of Leases	10.95	15.76	31.51	32.15	36.61
Current Income Taxes Payable	60.41	40.53	54.73	38.39	70.51
Current Unearned Revenue	260.39	104.6	155.67	183.56	287.23
Other Current Liabilities	133.02	17.07	39.28	119.04	78.5
Total Current Liabilities	1,941	1,578	1,212	1,406	966.09
Long-Term Debt	300	-	-	-	-
Long-Term Leases	241.92	219.86	257.24	263.74	144.92
Long-Term Unearned Revenue	100.76	147.82	157.25	134.05	101.63
Long-Term Deferred Tax Liabilities	178.17	179.34	193.24	204.2	138.83
Other Long-Term Liabilities	24.81	-	-	-	-
Total Liabilities	2,786	2,125	1,819	2,008	1,351
Common Stock	5.18	5.18	5.18	5.18	5.18
Additional Paid-In Capital	-	407.54	444.89	463.57	600.52
Retained Earnings	-	1,809	1,833	1,776	1,605
Comprehensive Income & Other	2,604	399.78	410.43	415.78	376.56
Total Common Equity	2,609	2,621	2,693	2,661	2,587
Minority Interest	122.81	117.67	199.77	172.14	220.82
Shareholders' Equity	2,732	2,739	2,893	2,833	2,808
Total Liabilities & Equity	5,518	4,864	4,713	4,841	4,159
Total Debt	1,180	674.07	730.19	867.97	405.04
Net Cash (Debt)	-726.61	-218.27	135.55	-154.9	998.11
Net Cash Growth	-	-	-	-	387.21%
Net Cash Per Share	-1.19	-0.35	0.22	-0.25	1.89
Filing Date Shares Outstanding	610.77	622.5	622.5	622.5	622.5
Total Common Shares Outstanding	610.77	622.5	622.5	622.5	622.5
Working Capital	552.09	891.88	1,252	1,090	1,658
Book Value Per Share	4.27	4.21	4.33	4.27	4.16
Tangible Book Value	1,387	1,443	1,438	1,385	1,851
Tangible Book Value Per Share	2.27	2.32	2.31	2.22	2.97
Buildings	500.54	225.03	225.03	335.81	189.33
Machinery	328.71	304.55	349.2	329.19	272.75
Construction In Progress	0.75	2.09	0.79	14.18	26.65
Leasehold Improvements	173.85	170.62	186.62	160.82	88.73

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