HAND Enterprise Solutions Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2,009	1,618	1,540	1,589	1,624
Trading Asset Securities	0	-	18.52	-	-
Cash & Short-Term Investments	2,009	1,618	1,558	1,589	1,624
Cash Growth	24.18%	3.81%	-1.91%	-2.20%	-21.53%
Accounts Receivable	1,774	1,665	1,475	1,624	1,432
Other Receivables	37.71	42.27	69.8	54.94	36.14
Receivables	1,811	1,707	1,545	1,679	1,469
Inventory	223.25	220.62	297.21	249.78	292.42
Prepaid Expenses	-	0.04	0.27	0.07	0.03
Other Current Assets	49.73	61.34	64.16	23.95	24.75
Total Current Assets	4,093	3,607	3,465	3,542	3,411
Property, Plant & Equipment	402.69	404.58	412.22	283.2	298.96
Long-Term Investments	777.88	760.58	745.12	730.04	447.7
Goodwill	114.21	114.21	97.06	93.96	93.96
Other Intangible Assets	997.45	955.81	810.89	499.19	440.45
Long-Term Deferred Tax Assets	165.61	209.6	191.86	141.39	140.98
Long-Term Deferred Charges	229.88	202.41	228.52	407.94	336.97
Other Long-Term Assets	0.09	-	12.01	118.39	-
Total Assets	6,781	6,254	5,963	5,816	5,170
Accounts Payable	83.79	60.02	53.68	26.11	47.77
Accrued Expenses	234.53	276.92	314.71	285.05	303.85
Short-Term Debt	426.2	398.8	396	437.67	260
Current Portion of Long-Term Debt	7.31	-	-	-	-
Current Portion of Leases	-	-	-	7.71	10.9
Current Income Taxes Payable	69.87	2.59	1.97	0.7	5.09
Current Unearned Revenue	160.77	176.19	156.39	138.48	169.74
Other Current Liabilities	46.96	93.44	74.82	23.37	96.31
Total Current Liabilities	1,029	1,008	997.57	919.07	893.65
Long-Term Debt	-	-	-	827.92	792.08
Long-Term Leases	7.91	2.71	2.12	2.65	10.01
Long-Term Unearned Revenue	0.66	2.49	4.01	5.52	7.03
Long-Term Deferred Tax Liabilities	59.68	115.3	106.12	102.45	57.77
Other Long-Term Liabilities	0.78	-	-	-	0.63
Total Liabilities	1,098	1,128	1,110	1,858	1,761
Common Stock	1,023	984.85	984.34	867.93	884.06
Additional Paid-In Capital	2,153	1,902	1,826	793.24	843.31
Retained Earnings	2,453	2,273	2,105	2,187	1,750
Treasury Stock	-4.88	-58.59	-81.53	-69.79	-224.79
Comprehensive Income & Other	28.42	9.17	14.55	180.95	166.44
Total Common Equity	5,651	5,111	4,848	3,960	3,419
Minority Interest	31.46	14.72	5.56	-1.04	-9.46
Shareholders' Equity	5,683	5,126	4,853	3,959	3,409
Total Liabilities & Equity	6,781	6,254	5,963	5,816	5,170
Total Debt	441.43	401.51	398.12	1,276	1,073
Net Cash (Debt)	1,568	1,216	1,160	312.77	551.41
Net Cash Growth	28.88%	4.82%	270.97%	-43.28%	-25.45%
Net Cash Per Share	1.52	1.24	1.24	0.29	0.56
Filing Date Shares Outstanding	1,036	984.32	978.81	860.68	877.06
Total Common Shares Outstanding	1,036	984.32	978.81	860.68	877.06
Working Capital	3,064	2,599	2,468	2,623	2,517
Book Value Per Share	5.45	5.19	4.95	4.60	3.90
Tangible Book Value	4,540	4,041	3,940	3,367	2,884
Tangible Book Value Per Share	4.38	4.11	4.03	3.91	3.29
Buildings	-	451.14	444.16	318.08	312.11
Machinery	-	92.86	94	93.91	100.24

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.