Sapphire Corporation 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	33.24	61.8	87.39	107.53	118.99
Short-Term Investments	-	-	-	0.07	0.04
Trading Asset Securities	1.46	0.96	0.93	1.64	2.81
Cash & Short-Term Investments	34.7	62.76	88.31	109.24	121.84
Cash Growth	-44.70%	-28.94%	-19.15%	-10.35%	-29.68%
Accounts Receivable	67.65	53.16	45.19	67.97	50.06
Other Receivables	-2.78	1.74	3.08	3.4	4.42
Receivables	64.87	84.9	78.27	94.37	54.48
Inventory	2.45	0.59	0.02	-	0.23
Prepaid Expenses	67.41	13.9	24.42	7.34	5.96
Restricted Cash	-	-	-	91.7	91.7
Other Current Assets	22.93	18.05	15.25	0.62	-
Total Current Assets	192.35	180.2	206.27	303.25	274.2
Property, Plant & Equipment	72.46	82.56	68.09	59.67	35.74
Long-Term Investments	469.45	458.91	448.44	417.83	388.74
Other Intangible Assets	0.36	0.45	0.54	0.1	-
Total Assets	734.63	722.12	723.34	780.86	698.68
Accounts Payable	44.93	34.35	37.33	44.53	15.82
Accrued Expenses	3	2.2	4.62	7.47	9.35
Short-Term Debt	8.05	13.44	16.35	-	-
Current Portion of Leases	6.45	5.55	1.9	1.71	1.01
Current Income Taxes Payable	5.33	0.96	0.86	3.96	3.1
Current Unearned Revenue	-	0.3	10	-	-
Other Current Liabilities	27.78	27.1	23.8	13.1	8.89
Total Current Liabilities	95.55	83.91	94.85	70.77	38.16
Long-Term Leases	28.25	34.35	27.56	26.39	1.06
Other Long-Term Liabilities	12.63	12.63	10.78	7.79	10.92
Total Liabilities	136.43	130.89	133.19	104.95	50.14
Common Stock	350.87	350.87	350.87	466.7	466.7
Retained Earnings	263.08	258.19	256.82	222.77	197.72
Comprehensive Income & Other	-29.31	-29.81	-29.09	-24.64	-28.48
Total Common Equity	584.65	579.25	578.61	664.83	635.93
Minority Interest	13.55	11.98	11.54	11.08	12.6
Shareholders' Equity	598.2	591.24	590.15	675.91	648.53
Total Liabilities & Equity	734.63	722.12	723.34	780.86	698.68
Total Debt	42.75	53.35	45.81	28.1	2.07
Net Cash (Debt)	-8.05	9.41	42.51	81.14	119.77
Net Cash Growth	-	-77.86%	-47.61%	-32.25%	-30.88%
Net Cash Per Share	-0.02	0.02	0.10	0.20	0.29
Filing Date Shares Outstanding	407.59	407.59	407.59	407.59	407.59
Total Common Shares Outstanding	407.59	407.59	407.59	407.59	407.59
Working Capital	96.81	96.3	111.42	232.49	236.04
Book Value Per Share	1.43	1.42	1.42	1.63	1.56
Tangible Book Value	584.28	578.81	578.07	664.73	635.93
Tangible Book Value Per Share	1.43	1.42	1.42	1.63	1.56
Land	98.79	98.33	65.36	61.07	35.34
Machinery	6.93	7.2	5.55	5.43	5.35
Construction In Progress	-	-	10.78	0.78	-

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