HAND Enterprise Solutions 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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	1,116	2,009	1,618	1,540	1,589	1,624
Trading Asset Securities	759.68	0	-	18.52	-	-
Cash & Short-Term Investments	1,875	2,009	1,618	1,558	1,589	1,624
Cash Growth	10.56%	24.18%	3.81%	-1.91%	-2.20%	-21.53%
Accounts Receivable	2,148	1,774	1,665	1,475	1,624	1,432
Other Receivables	33.92	39.32	42.27	69.8	54.94	36.14
Receivables	2,182	1,813	1,707	1,545	1,679	1,469
Inventory	279.62	223.25	220.62	297.21	249.78	292.42
Prepaid Expenses	-	0.44	0.04	0.27	0.07	0.03
Other Current Assets	51.24	47.6	61.34	64.16	23.95	24.75
Total Current Assets	4,388	4,093	3,607	3,465	3,542	3,411
Property, Plant & Equipment	389.18	402.69	404.58	412.22	283.2	298.96
Long-Term Investments	781.58	777.88	760.58	745.12	730.04	447.7
Goodwill	114.21	114.21	114.21	97.06	93.96	93.96
Other Intangible Assets	1,094	997.54	955.81	810.89	499.19	440.45
Long-Term Deferred Tax Assets	171.67	165.61	209.6	191.86	141.39	140.98
Long-Term Deferred Charges	152.41	229.88	202.41	228.52	407.94	336.97
Other Long-Term Assets	-	-	-	12.01	118.39	-
Total Assets	7,091	6,781	6,254	5,963	5,816	5,170

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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Accounts Payable	70.46	83.79	60.02	53.68	26.11	47.77
Accrued Expenses	179.3	288.16	276.92	314.71	285.05	303.85
Short-Term Debt	585.19	426.2	398.8	396	437.67	260
Current Portion of Leases	-	-	-	-	7.71	10.9
Current Income Taxes Payable	52.35	2.63	2.59	1.97	0.7	5.09
Current Unearned Revenue	181.04	160.77	176.19	156.39	138.48	169.74
Other Current Liabilities	45.31	67.89	93.44	74.82	23.37	96.31
Total Current Liabilities	1,121	1,029	1,008	997.57	919.07	893.65
Long-Term Debt	-	-	-	-	827.92	792.08
Long-Term Leases	6.15	7.91	2.71	2.12	2.65	10.01
Long-Term Unearned Revenue	0.36	0.66	2.49	4.01	5.52	7.03
Long-Term Deferred Tax Liabilities	58.88	59.68	115.3	106.12	102.45	57.77
Other Long-Term Liabilities	-	0.78	-	-	-	0.63
Total Liabilities	1,186	1,098	1,128	1,110	1,858	1,761

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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Common Stock	1,044	1,023	984.85	984.34	867.93	884.06
Additional Paid-In Capital	2,229	2,153	1,902	1,826	793.24	843.31
Retained Earnings	2,560	2,453	2,273	2,105	2,187	1,750
Treasury Stock	-4.88	-4.88	-58.59	-81.53	-69.79	-224.79
Comprehensive Income & Other	33.51	28.42	9.17	14.55	180.95	166.44
Total Common Equity	5,862	5,651	5,111	4,848	3,960	3,419
Minority Interest	42.02	31.46	14.72	5.56	-1.04	-9.46
Shareholders' Equity	5,904	5,683	5,126	4,853	3,959	3,409
Total Liabilities & Equity	7,091	6,781	6,254	5,963	5,816	5,170

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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Total Debt	598.53	434.12	401.51	398.12	1,276	1,073
Net Cash (Debt)	1,277	1,575	1,216	1,160	312.77	551.41
Net Cash Growth	2.89%	29.48%	4.82%	270.97%	-43.28%	-25.45%
Net Cash Per Share	1.25	1.55	1.24	1.24	0.29	0.56
Filing Date Shares Outstanding	906.43	1,022	984.32	978.81	860.68	877.06
Total Common Shares Outstanding	906.43	1,022	984.32	978.81	860.68	877.06
Working Capital	3,267	3,064	2,599	2,468	2,623	2,517
Book Value Per Share	6.47	5.53	5.19	4.95	4.60	3.90
Tangible Book Value	4,655	4,540	4,041	3,940	3,367	2,884
Tangible Book Value Per Share	5.14	4.44	4.11	4.03	3.91	3.29
Buildings	-	452.69	451.14	444.16	318.08	312.11
Machinery	-	111.19	113.47	94	93.91	100.24