ISP Global Balance Sheet

Financials in millions CNY. Fiscal year is July - June.

Millions CNY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	44.97	55.98	44.05	46.1	40.71	52.67
Short-Term Investments	2.32	2.75	2.88	3.43	2.75	1.11
Cash & Short-Term Investments	47.29	58.73	46.94	49.53	43.46	53.77
Cash Growth	-10.35%	25.12%	-5.24%	13.97%	-19.18%	5.42%
Accounts Receivable	24.24	18.17	25.74	19.44	37.18	18.27
Other Receivables	2.28	1.77	4.4	10.39	5.12	0.25
Receivables	26.52	19.95	30.14	29.82	42.3	18.52
Inventory	23.43	23.08	61.93	89.7	39.58	7.4
Prepaid Expenses	4.72	7.22	20.15	7.54	11.66	10.54
Other Current Assets	0.16	-0.14	0.23	0.73	1.26	1.28
Total Current Assets	102.11	108.83	159.38	177.32	138.25	91.51
Property, Plant & Equipment	26.97	28.98	25.98	30.89	30.44	32.58
Goodwill	0.07	0.07	0.9	0.9	0.9	0.9
Other Long-Term Assets	0.35	0.36	-	0.05	0.42	1.26
Total Assets	129.51	138.23	186.26	209.16	170	126.25
Accounts Payable	12.71	7.64	11.7	19.64	24.62	3.19
Accrued Expenses	13.85	11.87	8.88	7.25	4.4	3.74
Short-Term Debt	-	-	-	-	-	23.06
Current Portion of Long-Term Debt	16.28	24.19	60.61	59.38	24.38	0.81
Current Portion of Leases	1.85	2.11	1.56	2.99	3.34	3.11
Current Income Taxes Payable	0.95	0.99	1.21	0.93	1.87	0.96
Current Unearned Revenue	6.17	6.02	4.77	13.62	1.09	1.06
Other Current Liabilities	6.34	4.3	-	1.85	4.54	7.27
Total Current Liabilities	58.15	57.1	88.74	105.66	64.25	43.19
Long-Term Debt	16.34	17.16	17.61	21.31	4.35	5.13
Long-Term Leases	0.77	1.61	1.94	4.68	6.3	7.95
Long-Term Deferred Tax Liabilities	0.04	0.04	0.04	0.04	0.05	0.05
Total Liabilities	75.29	75.91	108.33	131.69	74.93	56.31
Common Stock	9	9	9	7.67	7.46	6.59
Additional Paid-In Capital	116.98	116.98	116.98	86.28	86.28	41.26
Retained Earnings	-76.19	-72.9	-54.5	-29.98	-3.68	19.06
Comprehensive Income & Other	16.52	19.36	15.36	15.77	5.74	2.51
Total Common Equity	66.31	72.44	86.84	79.74	95.8	69.41
Minority Interest	-12.09	-10.12	-8.91	-2.27	-0.73	0.52
Shareholders' Equity	54.22	62.32	77.93	77.47	95.07	69.94
Total Liabilities & Equity	129.51	138.23	186.26	209.16	170	126.25
Total Debt	35.24	45.06	81.72	88.36	38.36	40.05
Net Cash (Debt)	12.05	13.67	-34.79	-38.83	5.1	13.73
Net Cash Growth	-	-	-	-	-62.84%	-68.74%
Net Cash Per Share	0.01	0.01	-0.04	-0.04	0.01	0.02
Filing Date Shares Outstanding	1,047	1,047	1,047	904	880	800
Total Common Shares Outstanding	1,047	1,047	1,047	904	880	800
Working Capital	43.97	51.72	70.64	71.66	74	48.33
Book Value Per Share	0.06	0.07	0.08	0.09	0.11	0.09
Tangible Book Value	66.24	72.37	85.94	78.84	94.9	68.51
Tangible Book Value Per Share	0.06	0.07	0.08	0.09	0.11	0.09
Land	-	27.8	26.47	26.48	23.78	23.71
Machinery	6.4	6.45	3.59	3.5	2.56	15.6

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