Leysen Jewellery 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	142.46	184.05	159.82	227.89	369.12	252.8
Short-Term Investments	-	10.03	-	-	-	51.06
Trading Asset Securities	50.02	20.06	50.27	300.24	310.11	300.96
Cash & Short-Term Investments	192.48	214.14	210.08	528.13	679.23	604.82
Cash Growth	-11.96%	1.93%	-60.22%	-22.25%	12.30%	-28.36%
Accounts Receivable	186.37	131.05	93.91	54.03	52.71	74.25
Other Receivables	18.22	19.62	27.74	39.49	62.75	43.58
Receivables	204.59	150.66	121.64	93.52	115.46	117.83
Inventory	1,782	1,628	1,701	1,521	1,447	1,555
Other Current Assets	28.5	29.51	42.24	33.64	36.47	69.25
Total Current Assets	2,207	2,023	2,075	2,176	2,278	2,347
Property, Plant & Equipment	58.76	61.35	81.34	102.9	155.73	186.55
Other Intangible Assets	9.23	9.49	10.78	13.38	16.45	19.39
Long-Term Deferred Tax Assets	94.12	93.15	100.45	94.89	80.4	39.85
Long-Term Deferred Charges	14.08	16.36	16.04	14.74	26.96	41.59
Other Long-Term Assets	2.92	3	0.3	0.42	0.86	1.65
Total Assets	2,386	2,206	2,284	2,403	2,558	2,636
Accounts Payable	66.4	74.63	116.15	57.62	57.92	58.01
Accrued Expenses	18.11	80.17	64.69	34.48	44.66	52.23
Short-Term Debt	155	-	-	-	-	-
Current Portion of Long-Term Debt	22.8	-	-	-	-	0.11
Current Portion of Leases	-	24.3	33.28	30.63	55.58	60.02
Current Income Taxes Payable	34.33	3.46	0.91	0	2.28	0.01
Current Unearned Revenue	10.53	7.74	20.04	29.07	21.88	22.91
Other Current Liabilities	66.01	54.5	104.31	88.88	112.52	130.8
Total Current Liabilities	373.18	244.8	339.39	240.68	294.83	324.1
Long-Term Leases	11.02	12.51	17.89	20	42.53	56.41
Long-Term Deferred Tax Liabilities	7.14	7.39	12.03	12.4	18.41	1.93
Other Long-Term Liabilities	-	-	5.96	5.15	4.43	-
Total Liabilities	391.35	264.69	375.26	278.23	360.19	382.44
Common Stock	342.96	343.02	343.02	345.12	340.47	340.47
Additional Paid-In Capital	1,103	1,103	1,102	1,104	1,090	1,090
Retained Earnings	551.89	498.38	472.94	691.6	767.8	823.17
Treasury Stock	-3.8	-3.99	-8.24	-15.48	-	-
Comprehensive Income & Other	0.49	0.42	0.09	0.29	0.01	-0.27
Total Common Equity	1,995	1,941	1,910	2,125	2,199	2,253
Minority Interest	-	-	-1.23	-0.8	-0.29	-0.01
Shareholders' Equity	1,995	1,941	1,908	2,125	2,198	2,253
Total Liabilities & Equity	2,386	2,206	2,284	2,403	2,558	2,636
Total Debt	188.82	36.8	51.17	50.63	98.1	116.54
Net Cash (Debt)	3.66	177.34	158.92	477.5	581.13	488.27
Net Cash Growth	-97.89%	11.59%	-66.72%	-17.83%	19.02%	-42.14%
Net Cash Per Share	0.01	0.50	0.46	1.38	1.67	1.40
Filing Date Shares Outstanding	334.43	369.43	397.21	340.47	340.47	340.47
Total Common Shares Outstanding	334.43	369.43	397.21	340.47	340.47	340.47
Working Capital	1,834	1,778	1,735	1,936	1,983	2,023
Book Value Per Share	5.97	5.26	4.81	6.24	6.46	6.62
Tangible Book Value	1,986	1,932	1,899	2,112	2,182	2,234
Tangible Book Value Per Share	5.94	5.23	4.78	6.20	6.41	6.56
Buildings	-	110.94	110.94	110.94	111.96	111.96
Machinery	-	37.92	35.51	36.38	28.51	40.62

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