YAPP Automotive Systems 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	1,362	1,201	1,723	1,344	1,344	1,338
Short-Term Investments	-	757.47	6.81	-	-	-
Cash & Short-Term Investments	1,362	1,958	1,730	1,344	1,344	1,338
Cash Growth	-35.15%	13.21%	28.67%	0.05%	0.46%	84.96%
Accounts Receivable	2,024	1,790	1,731	1,646	1,580	1,719
Other Receivables	23.7	4.02	2.27	8.68	3.98	52.07
Receivables	2,048	1,794	1,733	1,655	1,584	1,772
Inventory	1,275	1,181	1,034	1,054	945.92	962.88
Prepaid Expenses	-	17.65	25.03	-	-	-
Other Current Assets	633.87	114.38	91.41	91.22	96.24	51.29
Total Current Assets	5,319	5,065	4,613	4,145	3,970	4,123
Property, Plant & Equipment	1,607	1,280	1,421	1,515	1,592	1,781
Long-Term Investments	101.41	112.69	126.21	131.21	129.4	127.98
Goodwill	230.39	-	-	-	-	-
Other Intangible Assets	249.32	162.26	162.32	164.81	166.61	176.14
Long-Term Deferred Tax Assets	66.15	67.57	80.14	59.07	46.77	48.46
Long-Term Deferred Charges	8.59	0.52	0.75	1.07	1.4	29.61
Other Long-Term Assets	37.27	34.34	22.49	35.88	21.38	19.55
Total Assets	7,619	6,722	6,426	6,052	5,927	6,306
Accounts Payable	1,951	1,656	1,500	1,403	1,424	1,687
Accrued Expenses	184.6	292.02	154.91	154.25	140.42	213.85
Short-Term Debt	25.02	25.02	54.81	63.45	30.04	30
Current Portion of Long-Term Debt	-	-	-	66.63	95.78	91.6
Current Portion of Leases	-	29.69	30.82	22.37	24.42	-
Current Income Taxes Payable	61.39	10.83	17.04	9.55	9.83	23.08
Current Unearned Revenue	46.45	58.22	61.12	44.01	27.41	54.83
Other Current Liabilities	143.42	79.6	114.97	158.16	183.93	177.74
Total Current Liabilities	2,412	2,152	1,933	1,922	1,936	2,278
Long-Term Debt	-	-	-	-	158.61	381.65
Long-Term Leases	92.68	93.6	120.64	105.6	87.2	-
Long-Term Unearned Revenue	25.93	20.84	21.51	23.84	27.08	22.76
Long-Term Deferred Tax Liabilities	71.22	46.85	82.93	73.2	72.03	81.9
Other Long-Term Liabilities	47.36	43.49	105.92	21.5	16.95	21.58
Total Liabilities	2,649	2,356	2,264	2,146	2,298	2,786
Common Stock	512.6	512.6	512.6	512.63	514.1	514.22
Additional Paid-In Capital	780.05	780.05	779.9	778.42	791.03	783.52
Retained Earnings	3,235	3,023	2,754	2,544	2,403	2,264
Treasury Stock	-23.49	-	-8.64	-9.53	-32.92	-36.84
Comprehensive Income & Other	-4.12	-111.3	-23.13	-48.29	-163.18	-110.17
Total Common Equity	4,500	4,205	4,015	3,777	3,512	3,415
Minority Interest	469.75	161.46	147.5	129.08	116.98	104.63
Shareholders' Equity	4,970	4,366	4,162	3,906	3,629	3,520
Total Liabilities & Equity	7,619	6,722	6,426	6,052	5,927	6,306
Total Debt	117.69	148.31	206.27	258.04	396.04	503.26
Net Cash (Debt)	1,244	1,810	1,523	1,086	947.55	834.25
Net Cash Growth	-35.29%	18.80%	40.24%	14.64%	13.58%	-
Net Cash Per Share	2.43	3.55	2.97	2.10	1.84	1.63
Filing Date Shares Outstanding	519.54	512.6	512.6	512.63	514.1	514.22
Total Common Shares Outstanding	519.54	512.6	512.6	512.63	514.1	514.22
Working Capital	2,907	2,913	2,680	2,223	2,033	1,845
Book Value Per Share	8.66	8.20	7.83	7.37	6.83	6.64
Tangible Book Value	4,021	4,042	3,852	3,612	3,345	3,239
Tangible Book Value Per Share	7.74	7.89	7.52	7.05	6.51	6.30
Buildings	-	906.56	903.03	893.88	865.66	869.38
Machinery	-	2,882	2,794	2,784	2,631	2,885
Construction In Progress	-	51.27	115.36	86.43	80.66	14.43

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