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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	139.84	117.3	72.55	70.12	126.69	81.19
Trading Asset Securities	51.51	49.11	61.67	17	61.1	29.37
Cash & Short-Term Investments	191.34	166.41	134.23	87.12	187.8	110.56
Cash Growth	6.27%	23.98%	54.07%	-53.61%	69.86%	-72.19%
Accounts Receivable	282.15	269.8	252.96	199.29	156.76	185.01
Other Receivables	4.7	6.85	5.62	5.22	6.99	6.99
Receivables	286.84	276.65	258.58	204.51	163.76	192
Inventory	190.14	202.01	175.02	159.81	144.97	163.76
Other Current Assets	74.97	72.78	31.14	17.63	10.95	27.8
Total Current Assets	743.29	717.86	598.96	469.07	507.47	494.12
Property, Plant & Equipment	533.04	545.09	532.15	458.17	491.6	461.63
Long-Term Investments	880.41	891.47	878.67	983.9	500.47	474.13
Goodwill	51.39	51.39	51.39	-	-	-
Other Intangible Assets	40.91	40.6	41.67	28.68	27.42	28.15
Long-Term Deferred Tax Assets	11.45	11.71	7.51	10.1	21.14	21.78
Long-Term Deferred Charges	40.36	34.2	27.6	22.12	25.32	26.02
Other Long-Term Assets	53.74	28.18	5.26	42.99	12.64	35.33
Total Assets	2,355	2,320	2,143	2,015	1,586	1,541
Accounts Payable	287.52	301.88	258.26	228.23	167.47	213.72
Accrued Expenses	50.29	45.57	54.01	45.86	38.86	41.53
Short-Term Debt	454.39	434.37	396.08	346.8	140.65	132.92
Current Portion of Long-Term Debt	36.51	36	85.9	-	-	-
Current Portion of Leases	-	-	0.03	-	-	-
Current Income Taxes Payable	11.7	7.76	5.86	3.67	7.05	6.08
Current Unearned Revenue	17.99	16.13	11.05	11.69	10.6	21.83
Other Current Liabilities	16.81	20.03	4.22	3.39	3.21	2.74
Total Current Liabilities	875.22	861.74	815.41	639.64	367.84	418.82
Long-Term Debt	61.82	68.29	223.97	86.07	-	-
Long-Term Leases	22.13	22.99	-	-	-	-
Long-Term Unearned Revenue	7.11	6.71	7.08	6.51	2.46	2.87
Long-Term Deferred Tax Liabilities	28.46	27.78	32.83	18	42.29	35.03
Other Long-Term Liabilities	160.23	158.7	-	15.72	8.49	5.23
Total Liabilities	1,155	1,146	1,079	765.95	421.08	461.95
Common Stock	100.45	100.45	100.45	100.45	100	100
Additional Paid-In Capital	365.95	365.95	365.95	522.89	514.48	510.04
Retained Earnings	654.33	634.72	527.97	625.37	550.88	469.57
Comprehensive Income & Other	-3.12	-3.89	0.58	0.38	-0.36	-0.39
Total Common Equity	1,118	1,097	994.95	1,249	1,165	1,079
Minority Interest	82.02	77.05	68.96	-	-	-
Shareholders' Equity	1,200	1,174	1,064	1,249	1,165	1,079
Total Liabilities & Equity	2,355	2,320	2,143	2,015	1,586	1,541
Total Debt	574.85	561.65	705.99	432.87	140.65	132.92
Net Cash (Debt)	-383.51	-395.24	-571.76	-345.75	47.14	-22.36
Net Cash Per Share	-3.86	-3.93	-5.69	-3.44	0.47	-0.22
Filing Date Shares Outstanding	98	102.52	100.45	100.45	100	100
Total Common Shares Outstanding	98	102.52	100.45	100.45	100	100
Working Capital	-131.93	-143.88	-216.46	-170.56	139.63	75.3
Book Value Per Share	11.40	10.70	9.91	12.44	11.65	10.79
Tangible Book Value	1,025	1,005	901.88	1,220	1,138	1,051
Tangible Book Value Per Share	10.46	9.81	8.98	12.15	11.38	10.51
Buildings	-	-	263.24	211.01	179.87	178.02
Machinery	-	-	485.93	422.56	392.09	350.43
Construction In Progress	-	-	34.5	2.3	29.6	70.96

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