Perfect Group Corp., 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	86.14	117.3	72.55	70.12	126.69	81.19
Short-Term Investments	-	42.32	-	-	-	-
Trading Asset Securities	51.06	49.11	61.67	17	61.1	29.37
Cash & Short-Term Investments	137.21	208.74	134.23	87.12	187.8	110.56
Cash Growth	-13.72%	55.51%	54.07%	-53.61%	69.86%	-72.19%
Accounts Receivable	341.88	269.8	252.96	199.29	156.76	185.01
Other Receivables	142.49	6.85	5.62	5.22	6.99	6.99
Receivables	484.37	276.65	258.58	204.51	163.76	192
Inventory	221.36	202.01	175.02	159.81	144.97	163.76
Other Current Assets	79.32	30.46	31.14	17.63	10.95	27.8
Total Current Assets	922.26	717.86	598.96	469.07	507.47	494.12
Property, Plant & Equipment	550.72	545.09	532.15	458.17	491.6	461.63
Long-Term Investments	767.63	891.47	878.67	983.9	500.47	474.13
Goodwill	51.39	51.39	51.39	-	-	-
Other Intangible Assets	39.41	40.6	41.67	28.68	27.42	28.15
Long-Term Deferred Tax Assets	10.83	11.71	7.51	10.1	21.14	21.78
Long-Term Deferred Charges	40.86	34.2	27.6	22.12	25.32	26.02
Other Long-Term Assets	58.53	28.18	5.26	42.99	12.64	35.33
Total Assets	2,442	2,320	2,143	2,015	1,586	1,541

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	348.43	301.88	258.26	228.23	167.47	213.72
Accrued Expenses	45.29	63.99	54.01	45.86	38.86	41.53
Short-Term Debt	454.36	434.37	396.08	346.8	140.65	132.92
Current Portion of Long-Term Debt	45.8	32.51	85.9	-	-	-
Current Portion of Leases	-	3.48	0.03	-	-	-
Current Income Taxes Payable	11.94	4.47	5.86	3.67	7.05	6.08
Current Unearned Revenue	19.79	16.13	11.05	11.69	10.6	21.83
Other Current Liabilities	36.32	4.89	4.22	3.39	3.21	2.74
Total Current Liabilities	961.93	861.74	815.41	639.64	367.84	418.82
Long-Term Debt	45.34	226.99	223.97	86.07	-	-
Long-Term Leases	19.15	22.99	-	-	-	-
Long-Term Unearned Revenue	6.13	6.71	7.08	6.51	2.46	2.87
Long-Term Deferred Tax Liabilities	24.69	27.78	32.83	18	42.29	35.03
Other Long-Term Liabilities	163.33	-	-	15.72	8.49	5.23
Total Liabilities	1,221	1,146	1,079	765.95	421.08	461.95

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	100.62	100.45	100.45	100.45	100	100
Additional Paid-In Capital	369.07	365.95	365.95	522.89	514.48	510.04
Retained Earnings	665.32	634.72	527.97	625.37	550.88	469.57
Comprehensive Income & Other	1.55	-3.89	0.58	0.38	-0.36	-0.39
Total Common Equity	1,134	1,097	994.95	1,249	1,165	1,079
Minority Interest	87.21	77.05	68.96	-	-	-
Shareholders' Equity	1,221	1,174	1,064	1,249	1,165	1,079
Total Liabilities & Equity	2,442	2,320	2,143	2,015	1,586	1,541

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	564.65	720.35	705.99	432.87	140.65	132.92
Net Cash (Debt)	-427.45	-511.62	-571.76	-345.75	47.14	-22.36
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-4.21	-5.08	-5.69	-3.44	0.47	-0.22
Filing Date Shares Outstanding	102.83	100.45	100.45	100.45	100	100
Total Common Shares Outstanding	102.83	100.45	100.45	100.45	100	100
Working Capital	-39.68	-143.88	-216.46	-170.56	139.63	75.3
Book Value Per Share	11.03	10.92	9.91	12.44	11.65	10.79
Tangible Book Value	1,043	1,005	901.88	1,220	1,138	1,051
Tangible Book Value Per Share	10.14	10.01	8.98	12.15	11.38	10.51
Buildings	-	278.38	263.24	211.01	179.87	178.02
Machinery	-	526.53	485.93	422.56	392.09	350.43
Construction In Progress	-	28.52	34.5	2.3	29.6	70.96