Arcplus Group Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2,039	3,125	3,816	3,450	2,716	2,188
Trading Asset Securities	-	-	49.42	45.31	13.42	-
Cash & Short-Term Investments	2,039	3,125	3,865	3,495	2,730	2,188
Cash Growth	-15.63%	-19.16%	10.59%	28.04%	24.78%	50.76%
Accounts Receivable	5,135	5,184	5,108	4,969	4,518	4,098
Other Receivables	125.21	96.29	94.1	113.31	129.18	148
Receivables	5,261	5,280	5,203	5,082	4,647	4,246
Inventory	3,578	3,235	3,135	3,032	2,593	2,298
Prepaid Expenses	-	2.27	4.97	5.88	3.82	0.61
Other Current Assets	71.68	64.54	62.1	54.51	60	54.62
Total Current Assets	10,949	11,707	12,270	11,670	10,034	8,787
Property, Plant & Equipment	1,534	1,727	1,872	2,171	1,930	1,024
Long-Term Investments	1,899	1,565	996.23	1,117	921.68	1,319
Goodwill	24.77	24.77	24.77	49.42	65.16	67.03
Other Intangible Assets	36	46.11	72.93	85.13	69.5	74.75
Long-Term Accounts Receivable	-	-	-	-	-	125.59
Long-Term Deferred Tax Assets	266.75	253.69	207.34	162.62	136.24	88.27
Long-Term Deferred Charges	270.92	278.84	245.89	152.95	186.54	48.22
Other Long-Term Assets	147.93	153.35	154.58	115.5	83.24	84.18
Total Assets	15,128	15,755	15,844	15,524	13,426	11,617
Accounts Payable	6,666	6,720	6,486	6,031	5,224	4,034
Accrued Expenses	144.8	642.14	874.52	992.88	972.36	947.35
Short-Term Debt	258.96	259.31	195.19	106.39	181.61	439.13
Current Portion of Leases	142.09	166.3	137.82	160.68	131.75	-
Current Income Taxes Payable	138.24	33	58.32	48.3	59.38	51.77
Current Unearned Revenue	945.42	1,067	1,275	1,544	1,884	2,274
Other Current Liabilities	464.08	467.94	480.44	627.81	443.46	517.16
Total Current Liabilities	8,760	9,355	9,507	9,511	8,896	8,264
Long-Term Debt	-	-	-	-	-	5
Long-Term Leases	692.39	781.61	922.04	1,060	852.57	-
Long-Term Unearned Revenue	37.35	45.03	42.64	40.3	37.37	25.66
Long-Term Deferred Tax Liabilities	39.35	40.08	38.92	25.92	23.21	22.65
Other Long-Term Liabilities	-	-	-	0.87	11.41	-
Total Liabilities	9,529	10,222	10,510	10,639	9,820	8,317
Common Stock	193.82	193.82	178.82	158.82	58.82	58.82
Additional Paid-In Capital	2,413	2,384	2,391	2,364	1,484	1,447
Retained Earnings	2,700	2,666	2,405	1,999	1,713	1,447
Comprehensive Income & Other	-2.24	-2.24	-2.65	-1.42	-1.4	28.81
Total Common Equity	5,304	5,242	4,973	4,521	3,254	2,982
Minority Interest	294.79	291.38	361.51	364.34	351.04	318.08
Shareholders' Equity	5,599	5,533	5,334	4,885	3,605	3,300
Total Liabilities & Equity	15,128	15,755	15,844	15,524	13,426	11,617
Total Debt	1,093	1,207	1,255	1,327	1,166	444.13
Net Cash (Debt)	945.73	1,918	2,610	2,168	1,564	1,743
Net Cash Growth	-20.73%	-26.53%	20.42%	38.62%	-10.31%	149.84%
Net Cash Per Share	0.98	2.01	2.76	2.48	2.10	2.34
Filing Date Shares Outstanding	970.34	970.36	970.56	970.94	768.82	768.82
Total Common Shares Outstanding	970.34	970.36	970.56	970.94	768.82	768.82
Working Capital	2,189	2,352	2,764	2,159	1,138	522.75
Book Value Per Share	5.47	5.40	5.12	4.66	4.23	3.88
Tangible Book Value	5,244	5,171	4,875	4,386	3,120	2,840
Tangible Book Value Per Share	5.40	5.33	5.02	4.52	4.06	3.69
Buildings	-	987.27	962.74	1,026	1,053	1,053
Machinery	-	350.12	345.99	312.6	291.25	272.43
Construction In Progress	-	39.01	31.68	91.65	4.79	22.57

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