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	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	83.04	117.3	72.55	70.12	126.69	81.19
Short-Term Investments	42.84	42.32	-	-	-	-
Trading Asset Securities	51.24	49.11	61.67	17	61.1	29.37
Cash & Short-Term Investments	177.13	208.74	134.23	87.12	187.8	110.56
Cash Growth	-6.27%	55.51%	54.07%	-53.61%	69.86%	-72.19%
Accounts Receivable	322.15	269.8	252.96	199.29	156.76	185.01
Other Receivables	6.09	6.85	5.62	5.22	6.99	6.99
Receivables	328.24	276.65	258.58	204.51	163.76	192
Inventory	216.35	202.01	175.02	159.81	144.97	163.76
Other Current Assets	38.69	30.46	31.14	17.63	10.95	27.8
Total Current Assets	760.41	717.86	598.96	469.07	507.47	494.12
Property, Plant & Equipment	540.43	545.09	532.15	458.17	491.6	461.63
Long-Term Investments	893.46	891.47	878.67	983.9	500.47	474.13
Goodwill	51.39	51.39	51.39	-	-	-
Other Intangible Assets	39.59	40.6	41.67	28.68	27.42	28.15
Long-Term Deferred Tax Assets	8.96	11.71	7.51	10.1	21.14	21.78
Long-Term Deferred Charges	39.62	34.2	27.6	22.12	25.32	26.02
Other Long-Term Assets	66.41	28.18	5.26	42.99	12.64	35.33
Total Assets	2,400	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	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	338.49	301.88	258.26	228.23	167.47	213.72
Accrued Expenses	50.04	63.99	54.01	45.86	38.86	41.53
Short-Term Debt	439.41	434.37	396.08	346.8	140.65	132.92
Current Portion of Long-Term Debt	42.49	32.51	85.9	-	-	-
Current Portion of Leases	1.31	3.48	0.03	-	-	-
Current Income Taxes Payable	4.41	4.47	5.86	3.67	7.05	6.08
Current Unearned Revenue	14.73	16.13	11.05	11.69	10.6	21.83
Other Current Liabilities	37.5	4.89	4.22	3.39	3.21	2.74
Total Current Liabilities	928.38	861.74	815.41	639.64	367.84	418.82
Long-Term Debt	213.58	226.99	223.97	86.07	-	-
Long-Term Leases	21.91	22.99	-	-	-	-
Long-Term Unearned Revenue	6.49	6.71	7.08	6.51	2.46	2.87
Long-Term Deferred Tax Liabilities	23.11	27.78	32.83	18	42.29	35.03
Other Long-Term Liabilities	-	-	-	15.72	8.49	5.23
Total Liabilities	1,193	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	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	100.62	100.45	100.45	100.45	100	100
Additional Paid-In Capital	368.67	365.95	365.95	522.89	514.48	510.04
Retained Earnings	655.72	634.72	527.97	625.37	550.88	469.57
Comprehensive Income & Other	-0.18	-3.89	0.58	0.38	-0.36	-0.39
Total Common Equity	1,122	1,097	994.95	1,249	1,165	1,079
Minority Interest	84.72	77.05	68.96	-	-	-
Shareholders' Equity	1,207	1,174	1,064	1,249	1,165	1,079
Total Liabilities & Equity	2,400	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	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	718.71	720.35	705.99	432.87	140.65	132.92
Net Cash (Debt)	-541.58	-511.62	-571.76	-345.75	47.14	-22.36
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-5.40	-5.08	-5.69	-3.44	0.47	-0.22
Filing Date Shares Outstanding	100.62	100.45	100.45	100.45	100	100
Total Common Shares Outstanding	100.62	100.45	100.45	100.45	100	100
Working Capital	-167.97	-143.88	-216.46	-170.56	139.63	75.3
Book Value Per Share	11.15	10.92	9.91	12.44	11.65	10.79
Tangible Book Value	1,031	1,005	901.88	1,220	1,138	1,051
Tangible Book Value Per Share	10.25	10.01	8.98	12.15	11.38	10.51
Buildings	280.37	278.38	263.24	211.01	179.87	178.02
Machinery	547.54	526.53	485.93	422.56	392.09	350.43
Construction In Progress	35.86	28.52	34.5	2.3	29.6	70.96