YAPP Automotive Systems Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	1,103	1,201	1,723	1,344	1,344
Short-Term Investments	-	757.47	6.81	-	-
Cash & Short-Term Investments	1,103	1,958	1,730	1,344	1,344
Cash Growth	-43.68%	13.21%	28.67%	0.05%	0.46%
Accounts Receivable	2,020	1,790	1,731	1,646	1,580
Other Receivables	21.48	4.02	2.27	8.68	3.98
Receivables	2,041	1,794	1,733	1,655	1,584
Inventory	1,267	1,181	1,034	1,054	945.92
Prepaid Expenses	-	17.65	25.03	-	-
Other Current Assets	667.07	114.38	91.41	91.22	96.24
Total Current Assets	5,079	5,065	4,613	4,145	3,970
Property, Plant & Equipment	1,667	1,280	1,421	1,515	1,592
Long-Term Investments	104.17	112.69	126.21	131.21	129.4
Goodwill	230.39	-	-	-	-
Other Intangible Assets	226.44	162.26	162.32	164.81	166.61
Long-Term Deferred Tax Assets	62.59	67.57	80.14	59.07	46.77
Long-Term Deferred Charges	8.85	0.52	0.75	1.07	1.4
Other Long-Term Assets	51.92	34.34	22.49	35.88	21.38
Total Assets	7,430	6,722	6,426	6,052	5,927
Accounts Payable	1,847	1,656	1,500	1,403	1,424
Accrued Expenses	110.96	292.02	154.91	154.25	140.42
Short-Term Debt	10.01	25.02	54.81	63.45	30.04
Current Portion of Long-Term Debt	47.88	-	-	66.63	95.78
Current Portion of Leases	-	29.69	30.82	22.37	24.42
Current Income Taxes Payable	54.06	10.83	17.04	9.55	9.83
Current Unearned Revenue	73.75	58.22	61.12	44.01	27.41
Other Current Liabilities	58.49	79.6	114.97	158.16	183.93
Total Current Liabilities	2,202	2,152	1,933	1,922	1,936
Long-Term Debt	-	-	-	-	158.61
Long-Term Leases	78.58	93.6	120.64	105.6	87.2
Long-Term Unearned Revenue	33.24	20.84	21.51	23.84	27.08
Long-Term Deferred Tax Liabilities	68.04	46.85	82.93	73.2	72.03
Other Long-Term Liabilities	43.55	43.49	105.92	21.5	16.95
Total Liabilities	2,426	2,356	2,264	2,146	2,298
Common Stock	512.6	512.6	512.6	512.63	514.1
Additional Paid-In Capital	780.05	780.05	779.9	778.42	791.03
Retained Earnings	3,346	3,023	2,754	2,544	2,403
Treasury Stock	-100.04	-	-8.64	-9.53	-32.92
Comprehensive Income & Other	-26.23	-111.3	-23.13	-48.29	-163.18
Total Common Equity	4,513	4,205	4,015	3,777	3,512
Minority Interest	491.15	161.46	147.5	129.08	116.98
Shareholders' Equity	5,004	4,366	4,162	3,906	3,629
Total Liabilities & Equity	7,430	6,722	6,426	6,052	5,927
Total Debt	136.46	148.31	206.27	258.04	396.04
Net Cash (Debt)	966.43	1,810	1,523	1,086	947.55
Net Cash Growth	-46.60%	18.80%	40.24%	14.64%	13.58%
Net Cash Per Share	1.88	3.55	2.97	2.10	1.84
Filing Date Shares Outstanding	506.55	512.6	512.6	512.63	514.1
Total Common Shares Outstanding	506.55	512.6	512.6	512.63	514.1
Working Capital	2,876	2,913	2,680	2,223	2,033
Book Value Per Share	8.91	8.20	7.83	7.37	6.83
Tangible Book Value	4,056	4,042	3,852	3,612	3,345
Tangible Book Value Per Share	8.01	7.89	7.52	7.05	6.51
Buildings	-	906.56	903.03	893.88	865.66
Machinery	-	2,882	2,794	2,784	2,631
Construction In Progress	-	51.27	115.36	86.43	80.66

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