Koal Software 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	82.81	130.45	239.8	222.99	170.23	93.4
Short-Term Investments	-	-	236.5	357.22	402.84	426.7
Trading Asset Securities	371.34	363.68	222.86	195.33	323.55	412.6
Cash & Short-Term Investments	454.16	494.13	699.16	775.54	896.63	932.7
Cash Growth	34.34%	-29.33%	-9.85%	-13.51%	-3.87%	-12.27%
Accounts Receivable	276.33	271.3	337.39	260.98	246.12	250.46
Other Receivables	-	20.82	26.21	34.11	32.38	35.8
Receivables	276.33	292.12	363.6	295.09	278.5	286.26
Inventory	170.29	95.77	73.98	147.78	205.37	339.57
Prepaid Expenses	13.5	-	-	-	-	-
Other Current Assets	121.17	125.21	28.62	34.36	48.08	46.39
Total Current Assets	1,035	1,007	1,165	1,253	1,429	1,605
Property, Plant & Equipment	144.08	139.63	185.12	141.23	131.33	134.6
Long-Term Investments	103.2	215.13	151.45	151.08	94	75.83
Other Intangible Assets	37.43	27.37	40.15	24.86	41.92	66.27
Long-Term Deferred Tax Assets	73.32	73.19	57.25	46.28	31.94	10.48
Long-Term Deferred Charges	22.43	33.51	27.72	23.49	12.3	8.25
Other Long-Term Assets	179.61	63.2	42.77	20.82	6.11	3.38
Total Assets	1,596	1,559	1,670	1,661	1,746	1,904
Accounts Payable	78.99	65.44	70.28	81.97	70.32	76.81
Accrued Expenses	2.84	4.71	13.17	9.09	6.72	7.67
Short-Term Debt	-	-	10.01	10	-	-
Current Portion of Long-Term Debt	-	5.77	4.11	-	-	-
Current Portion of Leases	-	-	5.83	1.35	4.67	0.77
Current Income Taxes Payable	6.34	8.1	5.53	12.49	1.76	12.94
Current Unearned Revenue	104.58	63.41	45.04	104.21	233.99	348.08
Other Current Liabilities	43.51	30.59	36.35	20.05	40.92	53.73
Total Current Liabilities	236.27	178.03	190.32	239.16	358.38	500
Long-Term Debt	38.99	40.08	44.45	-	-	-
Long-Term Leases	3.05	0.07	1.56	0.07	0.83	-
Long-Term Unearned Revenue	3.59	1.67	2.49	2.76	3	4.74
Long-Term Deferred Tax Liabilities	13.33	11.68	11.67	17.5	9.67	3.06
Total Liabilities	295.24	231.52	250.49	259.49	371.87	507.79
Common Stock	234.08	234.08	236.05	233.31	232.79	231.72
Additional Paid-In Capital	730.8	730.62	738.36	738.24	735.87	719.21
Retained Earnings	339.62	368.17	464.57	441.04	404.07	442.91
Treasury Stock	-14.13	-14.86	-25.66	-12.25	-	-
Comprehensive Income & Other	10.29	10.71	6.25	0.76	1.26	1.32
Total Common Equity	1,301	1,329	1,420	1,401	1,374	1,395
Minority Interest	-0.4	-0.96	-0.24	-0.06	0.32	0.76
Shareholders' Equity	1,300	1,328	1,419	1,401	1,374	1,396
Total Liabilities & Equity	1,596	1,559	1,670	1,661	1,746	1,904
Total Debt	42.05	45.92	65.96	11.42	5.5	0.77
Net Cash (Debt)	412.11	448.21	633.2	764.11	891.13	931.93
Net Cash Growth	44.30%	-29.22%	-17.13%	-14.25%	-4.38%	-12.34%
Net Cash Per Share	-	1.90	2.75	3.31	4.09	3.98
Filing Date Shares Outstanding	-	240.99	207.14	231.3	232.79	231.72
Total Common Shares Outstanding	-	240.99	207.14	232.46	232.79	231.72
Working Capital	799.17	829.2	975.04	1,014	1,070	1,105
Book Value Per Share	-	5.51	6.85	6.03	5.90	6.02
Tangible Book Value	1,263	1,301	1,379	1,376	1,332	1,329
Tangible Book Value Per Share	-	5.40	6.66	5.92	5.72	5.73
Buildings	-	-	174.17	128.63	128.63	128.63
Machinery	-	-	51.46	49.07	22.51	50.85

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