MEGAIN Holding (Cayman) 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	144.6	172.35	183.83	277.13	238.35
Short-Term Investments	34.57	36.44	1.88	1.22	1.19
Trading Asset Securities	-	-	60	-	-
Cash & Short-Term Investments	179.17	208.79	245.7	278.35	239.54
Cash Growth	-14.19%	-15.02%	-11.73%	16.20%	92.57%
Accounts Receivable	53.92	67.6	58.43	75.23	72.82
Other Receivables	-	2.4	3.74	0.11	0.08
Receivables	53.92	70.01	62.17	75.34	72.9
Inventory	22.1	33.73	40.45	20.59	17.6
Other Current Assets	-	18.43	16.15	9.5	10.87
Total Current Assets	255.18	330.96	364.48	383.78	340.91
Property, Plant & Equipment	23.71	6.32	4.89	5.86	7.72
Long-Term Investments	40	40	-	-	-
Other Intangible Assets	13.34	24.11	15.92	13.51	10.61
Long-Term Accounts Receivable	0.23	0.49	-	-	-
Long-Term Deferred Tax Assets	-	1.27	1.13	1.13	0.92
Other Long-Term Assets	2.45	7.04	3.79	-	-
Total Assets	334.91	410.19	390.21	404.27	360.16
Accounts Payable	15.09	17.96	6.19	11.71	8.13
Accrued Expenses	8.17	5.37	5.18	7.43	8.21
Short-Term Debt	12	10	-	1	5
Current Portion of Leases	2.78	0.48	1.41	1.8	1.72
Current Income Taxes Payable	-	-	0.18	8.06	2.98
Current Unearned Revenue	0.67	0.52	0.4	3.68	0.16
Other Current Liabilities	0.87	4.27	5.52	5.11	3.92
Total Current Liabilities	39.57	38.61	18.87	38.8	30.12
Long-Term Leases	8.15	0.14	0.47	1.17	2.37
Long-Term Deferred Tax Liabilities	0.25	0.65	0.65	0.51	0.49
Total Liabilities	47.97	39.4	19.99	40.48	32.98
Common Stock	4.33	4.33	4.33	4.33	4.33
Additional Paid-In Capital	-	132.64	141.92	159.87	159.87
Retained Earnings	-	220.13	210.47	187.26	155.51
Comprehensive Income & Other	281.87	13.7	13.5	12.34	7.48
Total Common Equity	286.2	370.79	370.22	363.79	327.18
Minority Interest	0.74	-	-	-	-
Shareholders' Equity	286.94	370.79	370.22	363.79	327.18
Total Liabilities & Equity	334.91	410.19	390.21	404.27	360.16
Total Debt	22.92	10.62	1.88	3.97	9.08
Net Cash (Debt)	156.24	198.17	243.82	274.38	230.46
Net Cash Growth	-21.16%	-18.73%	-11.13%	19.06%	87.67%
Net Cash Per Share	0.30	0.38	0.47	0.53	0.48
Filing Date Shares Outstanding	518.75	518.75	518.75	518.75	518.75
Total Common Shares Outstanding	518.75	518.75	518.75	518.75	518.75
Working Capital	215.61	292.35	345.6	344.98	310.79
Book Value Per Share	0.55	0.71	0.71	0.70	0.63
Tangible Book Value	272.86	346.67	354.3	350.29	316.57
Tangible Book Value Per Share	0.53	0.67	0.68	0.68	0.61
Machinery	-	14	9.62	9.2	8.29
Leasehold Improvements	-	3.39	4.22	3.8	3.81

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