Arcplus Group Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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	1,542	2,614	3,125	3,816	3,450	2,716
Trading Asset Securities	120	-	-	49.42	45.31	13.42
Cash & Short-Term Investments	1,662	2,614	3,125	3,865	3,495	2,730
Cash Growth	-18.52%	-16.36%	-19.16%	10.59%	28.04%	24.78%
Accounts Receivable	4,267	4,941	5,184	5,108	4,969	4,518
Other Receivables	86.37	97.54	96.29	94.1	113.31	129.18
Receivables	4,354	5,039	5,280	5,203	5,082	4,647
Inventory	3,758	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	84.95	77.16	64.54	62.1	54.51	60
Total Current Assets	9,858	11,103	11,707	12,270	11,670	10,034
Property, Plant & Equipment	1,287	1,465	1,727	1,872	2,171	1,930
Long-Term Investments	2,267	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	37.04	51.2	46.11	72.93	85.13	69.5
Long-Term Deferred Tax Assets	320.57	309.65	253.69	207.34	162.62	136.24
Long-Term Deferred Charges	211.8	251.28	278.84	245.89	152.95	186.54
Other Long-Term Assets	147.83	687.84	695.55	154.58	115.5	83.24
Total Assets	14,154	15,290	15,755	15,844	15,524	13,426

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Accounts Payable	6,137	6,688	6,720	6,486	6,031	5,224
Accrued Expenses	100.19	491.87	642.14	874.52	992.88	972.36
Short-Term Debt	355.74	283.01	259.31	195.19	106.39	181.61
Current Portion of Leases	124.53	126.72	166.3	137.82	160.68	131.75
Current Income Taxes Payable	108.93	31.91	33	58.32	48.3	59.38
Current Unearned Revenue	938.63	998.74	1,067	1,275	1,544	1,884
Other Current Liabilities	238.48	421.57	467.94	480.44	627.81	443.46
Total Current Liabilities	8,003	9,041	9,355	9,507	9,511	8,896
Long-Term Leases	454.35	629.17	781.61	922.04	1,060	852.57
Long-Term Unearned Revenue	29.33	32.9	45.03	42.64	40.3	37.37
Long-Term Deferred Tax Liabilities	26.98	34.72	40.08	38.92	25.92	23.21
Other Long-Term Liabilities	1	1	-	-	0.87	11.41
Total Liabilities	8,515	9,739	10,222	10,510	10,639	9,820

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Common Stock	193.82	193.82	193.82	178.82	158.82	58.82
Additional Paid-In Capital	2,452	2,421	2,384	2,391	2,364	1,484
Retained Earnings	2,671	2,653	2,666	2,405	1,999	1,713
Comprehensive Income & Other	-1.46	-1.45	-2.24	-2.65	-1.42	-1.4
Total Common Equity	5,315	5,266	5,242	4,973	4,521	3,254
Minority Interest	323.41	284.59	291.38	361.51	364.34	351.04
Shareholders' Equity	5,638	5,551	5,533	5,334	4,885	3,605
Total Liabilities & Equity	14,154	15,290	15,755	15,844	15,524	13,426

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Total Debt	934.62	1,039	1,207	1,255	1,327	1,166
Net Cash (Debt)	727	1,575	1,918	2,610	2,168	1,564
Net Cash Growth	-23.13%	-17.88%	-26.53%	20.42%	38.62%	-10.31%
Net Cash Per Share	0.63	1.28	1.67	2.30	2.06	1.75
Filing Date Shares Outstanding	680.66	1,164	1,164	1,165	1,165	922.58
Total Common Shares Outstanding	680.66	1,164	1,164	1,165	1,165	922.58
Working Capital	1,855	2,061	2,352	2,764	2,159	1,138
Book Value Per Share	7.81	4.52	4.50	4.27	3.88	3.53
Tangible Book Value	5,253	5,190	5,171	4,875	4,386	3,120
Tangible Book Value Per Share	7.72	4.46	4.44	4.19	3.76	3.38
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