Perfect Group Corp., 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	85.09	72.55	70.12	126.69	81.19	160.58
Trading Asset Securities	73.94	61.67	17	61.1	29.37	236.91
Cash & Short-Term Investments	159.03	134.23	87.12	187.8	110.56	397.5
Cash Growth	53.31%	54.07%	-53.61%	69.86%	-72.19%	-3.22%
Accounts Receivable	285.5	252.96	199.29	156.76	185.01	160.79
Other Receivables	5	5.62	5.22	6.99	6.99	5.95
Receivables	290.5	258.58	204.51	163.76	192	166.74
Inventory	177.89	175.02	159.81	144.97	163.76	117.9
Other Current Assets	35.11	31.14	17.63	10.95	27.8	29.5
Total Current Assets	662.52	598.96	469.07	507.47	494.12	711.63
Property, Plant & Equipment	514.39	532.15	458.17	491.6	461.63	389.6
Long-Term Investments	864.7	878.67	983.9	500.47	474.13	114.75
Goodwill	51.39	51.39	-	-	-	-
Other Intangible Assets	39.28	41.67	28.68	27.42	28.15	32.17
Long-Term Deferred Tax Assets	12.9	7.51	10.1	21.14	21.78	11.75
Long-Term Deferred Charges	36.58	27.6	22.12	25.32	26.02	30.62
Other Long-Term Assets	60.61	5.26	42.99	12.64	35.33	47.04
Total Assets	2,242	2,143	2,015	1,586	1,541	1,338
Accounts Payable	272.48	258.26	228.23	167.47	213.72	203.2
Accrued Expenses	39.76	54.01	45.86	38.86	41.53	34.2
Short-Term Debt	444.02	396.08	346.8	140.65	132.92	32.64
Current Portion of Long-Term Debt	26.95	85.9	-	-	-	-
Current Portion of Leases	-	0.03	-	-	-	-
Current Income Taxes Payable	12.83	5.86	3.67	7.05	6.08	5.6
Current Unearned Revenue	14.37	11.05	11.69	10.6	21.83	10.62
Other Current Liabilities	22.55	4.22	3.39	3.21	2.74	4.12
Total Current Liabilities	832.96	815.41	639.64	367.84	418.82	290.38
Long-Term Debt	234.58	223.97	86.07	-	-	-
Long-Term Unearned Revenue	8.9	7.08	6.51	2.46	2.87	-
Long-Term Deferred Tax Liabilities	36.5	32.83	18	42.29	35.03	20.31
Other Long-Term Liabilities	-	-	15.72	8.49	5.23	-
Total Liabilities	1,116	1,079	765.95	421.08	461.95	310.69
Common Stock	100.45	100.45	100.45	100	100	100
Additional Paid-In Capital	365.95	365.95	522.89	514.48	510.04	510.04
Retained Earnings	597	527.97	625.37	550.88	469.57	418.79
Comprehensive Income & Other	-11.11	0.58	0.38	-0.36	-0.39	-1.97
Total Common Equity	1,052	994.95	1,249	1,165	1,079	1,027
Minority Interest	74.4	68.96	-	-	-	-
Shareholders' Equity	1,127	1,064	1,249	1,165	1,079	1,027
Total Liabilities & Equity	2,242	2,143	2,015	1,586	1,541	1,338
Total Debt	708.29	705.99	432.87	140.65	132.92	32.64
Net Cash (Debt)	-549.27	-571.76	-345.75	47.14	-22.36	364.86
Net Cash Growth	-	-	-	-	-	-9.96%
Net Cash Per Share	-5.44	-5.69	-3.44	0.47	-0.22	3.65
Filing Date Shares Outstanding	100.45	100.45	100.45	100	100	100
Total Common Shares Outstanding	100.45	100.45	100.45	100	100	100
Working Capital	-170.44	-216.46	-170.56	139.63	75.3	421.25
Book Value Per Share	10.48	9.91	12.44	11.65	10.79	10.27
Tangible Book Value	961.62	901.88	1,220	1,138	1,051	994.69
Tangible Book Value Per Share	9.57	8.98	12.15	11.38	10.51	9.95
Buildings	-	263.24	211.01	179.87	178.02	120.87
Machinery	-	485.93	422.56	392.09	350.43	296.54
Construction In Progress	-	34.5	2.3	29.6	70.96	102.55

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