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	Jun '26 Jun 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	1,874	2,614	3,125	3,816	3,450	2,716
Trading Asset Securities	-	-	-	49.42	45.31	13.42
Cash & Short-Term Investments	1,874	2,614	3,125	3,865	3,495	2,730
Cash Growth	-2.37%	-16.36%	-19.16%	10.59%	28.04%	24.78%
Accounts Receivable	4,469	4,941	5,184	5,108	4,969	4,518
Other Receivables	122.16	97.54	96.29	94.1	113.31	129.18
Receivables	4,591	5,039	5,280	5,203	5,082	4,647
Inventory	3,719	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	82.36	77.16	64.54	62.1	54.51	60
Total Current Assets	10,267	11,103	11,707	12,270	11,670	10,034
Property, Plant & Equipment	1,338	1,465	1,727	1,872	2,171	1,930
Long-Term Investments	2,026	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	40.38	51.2	46.11	72.93	85.13	69.5
Long-Term Deferred Tax Assets	312.21	309.65	253.69	207.34	162.62	136.24
Long-Term Deferred Charges	223.71	251.28	278.84	245.89	152.95	186.54
Other Long-Term Assets	149.86	687.84	695.55	154.58	115.5	83.24
Total Assets	14,382	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	Jun '26 Jun 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	6,291	6,688	6,720	6,486	6,031	5,224
Accrued Expenses	84.76	491.87	642.14	874.52	992.88	972.36
Short-Term Debt	347.66	283.01	259.31	195.19	106.39	181.61
Current Portion of Long-Term Debt	101.02	-	-	-	-	-
Current Portion of Leases	-	126.72	166.3	137.82	160.68	131.75
Current Income Taxes Payable	105.95	31.91	33	58.32	48.3	59.38
Current Unearned Revenue	919.47	998.74	1,067	1,275	1,544	1,884
Other Current Liabilities	377.31	421.57	467.94	480.44	627.81	443.46
Total Current Liabilities	8,227	9,041	9,355	9,507	9,511	8,896
Long-Term Leases	551.4	629.17	781.61	922.04	1,060	852.57
Long-Term Unearned Revenue	32.32	32.9	45.03	42.64	40.3	37.37
Long-Term Deferred Tax Liabilities	27.86	34.72	40.08	38.92	25.92	23.21
Other Long-Term Liabilities	1	1	-	-	0.87	11.41
Total Liabilities	8,839	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	Jun '26 Jun 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	2,427	2,421	2,384	2,391	2,364	1,484
Retained Earnings	2,604	2,653	2,666	2,405	1,999	1,713
Comprehensive Income & Other	32.56	-1.45	-2.24	-2.65	-1.42	-1.4
Total Common Equity	5,257	5,266	5,242	4,973	4,521	3,254
Minority Interest	286.02	284.59	291.38	361.51	364.34	351.04
Shareholders' Equity	5,543	5,551	5,533	5,334	4,885	3,605
Total Liabilities & Equity	14,382	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	Jun '26 Jun 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	1,000	1,039	1,207	1,255	1,327	1,166
Net Cash (Debt)	873.84	1,575	1,918	2,610	2,168	1,564
Net Cash Growth	6.55%	-17.88%	-26.53%	20.42%	38.62%	-10.31%
Net Cash Per Share	0.70	1.28	1.67	2.30	2.06	1.75
Filing Date Shares Outstanding	1,123	1,164	1,164	1,165	1,165	922.58
Total Common Shares Outstanding	1,123	1,164	1,164	1,165	1,165	922.58
Working Capital	2,040	2,061	2,352	2,764	2,159	1,138
Book Value Per Share	4.68	4.52	4.50	4.27	3.88	3.53
Tangible Book Value	5,192	5,190	5,171	4,875	4,386	3,120
Tangible Book Value Per Share	4.63	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