Arcplus Group Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,997	2,614	3,125	3,816	3,450	2,716
Trading Asset Securities	-	-	-	49.42	45.31	13.42
Cash & Short-Term Investments	1,997	2,614	3,125	3,865	3,495	2,730
Cash Growth	-0.68%	-16.36%	-19.16%	10.59%	28.04%	24.78%
Accounts Receivable	4,417	4,941	5,184	5,108	4,969	4,518
Other Receivables	123.55	97.54	96.29	94.1	113.31	129.18
Receivables	4,541	5,039	5,280	5,203	5,082	4,647
Inventory	3,699	3,371	3,235	3,135	3,032	2,593
Prepaid Expenses	-	1.97	2.27	4.97	5.88	3.82
Other Current Assets	85.89	77.16	64.54	62.1	54.51	60
Total Current Assets	10,322	11,103	11,707	12,270	11,670	10,034
Property, Plant & Equipment	1,442	1,465	1,727	1,872	2,171	1,930
Long-Term Investments	2,063	1,398	1,022	996.23	1,117	921.68
Goodwill	24.77	24.77	24.77	24.77	49.42	65.16
Other Intangible Assets	45.16	51.2	46.11	72.93	85.13	69.5
Long-Term Deferred Tax Assets	309.41	309.65	253.69	207.34	162.62	136.24
Long-Term Deferred Charges	237.4	251.28	278.84	245.89	152.95	186.54
Other Long-Term Assets	151.4	687.84	695.55	154.58	115.5	83.24
Total Assets	14,595	15,290	15,755	15,844	15,524	13,426
Accounts Payable	6,293	6,688	6,720	6,486	6,031	5,224
Accrued Expenses	100.93	491.87	642.14	874.52	992.88	972.36
Short-Term Debt	334.53	283.01	259.31	195.19	106.39	181.61
Current Portion of Long-Term Debt	129.53	-	-	-	-	-
Current Portion of Leases	-	126.72	166.3	137.82	160.68	131.75
Current Income Taxes Payable	123.42	31.91	33	58.32	48.3	59.38
Current Unearned Revenue	996.11	998.74	1,067	1,275	1,544	1,884
Other Current Liabilities	383.44	421.57	467.94	480.44	627.81	443.46
Total Current Liabilities	8,361	9,041	9,355	9,507	9,511	8,896
Long-Term Leases	613.5	629.17	781.61	922.04	1,060	852.57
Long-Term Unearned Revenue	35.45	32.9	45.03	42.64	40.3	37.37
Long-Term Deferred Tax Liabilities	29.18	34.72	40.08	38.92	25.92	23.21
Other Long-Term Liabilities	1	1	-	-	0.87	11.41
Total Liabilities	9,041	9,739	10,222	10,510	10,639	9,820
Common Stock	193.82	193.82	193.82	178.82	158.82	58.82
Additional Paid-In Capital	2,422	2,421	2,384	2,391	2,364	1,484
Retained Earnings	2,618	2,653	2,666	2,405	1,999	1,713
Comprehensive Income & Other	34.24	-1.45	-2.24	-2.65	-1.42	-1.4
Total Common Equity	5,268	5,266	5,242	4,973	4,521	3,254
Minority Interest	286.95	284.59	291.38	361.51	364.34	351.04
Shareholders' Equity	5,555	5,551	5,533	5,334	4,885	3,605
Total Liabilities & Equity	14,595	15,290	15,755	15,844	15,524	13,426
Total Debt	1,078	1,039	1,207	1,255	1,327	1,166
Net Cash (Debt)	919.57	1,575	1,918	2,610	2,168	1,564
Net Cash Growth	14.48%	-17.88%	-26.53%	20.42%	38.62%	-10.31%
Net Cash Per Share	0.89	1.54	2.01	2.76	2.48	2.10
Filing Date Shares Outstanding	1,026	970.34	970.36	970.56	970.94	768.82
Total Common Shares Outstanding	1,026	970.34	970.36	970.56	970.94	768.82
Working Capital	1,961	2,061	2,352	2,764	2,159	1,138
Book Value Per Share	5.13	5.43	5.40	5.12	4.66	4.23
Tangible Book Value	5,198	5,190	5,171	4,875	4,386	3,120
Tangible Book Value Per Share	5.06	5.35	5.33	5.02	4.52	4.06
Buildings	-	977.71	987.27	962.74	1,026	1,053
Machinery	-	357.5	350.12	345.99	312.6	291.25
Construction In Progress	-	8.83	39.01	31.68	91.65	4.79

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