HAND Enterprise Solutions 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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	1,322	2,009	1,618	1,540	1,589	1,624
Trading Asset Securities	516.78	0	-	18.52	-	-
Cash & Short-Term Investments	1,839	2,009	1,618	1,558	1,589	1,624
Cash Growth	20.56%	24.18%	3.81%	-1.91%	-2.20%	-21.53%
Accounts Receivable	1,902	1,774	1,665	1,475	1,624	1,432
Other Receivables	38.49	39.32	42.27	69.8	54.94	36.14
Receivables	1,941	1,813	1,707	1,545	1,679	1,469
Inventory	236.27	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	89.47	47.6	61.34	64.16	23.95	24.75
Total Current Assets	4,105	4,093	3,607	3,465	3,542	3,411
Property, Plant & Equipment	396.1	402.69	404.58	412.22	283.2	298.96
Long-Term Investments	776.84	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	1,158	997.54	955.81	810.89	499.19	440.45
Long-Term Deferred Tax Assets	167.63	165.61	209.6	191.86	141.39	140.98
Long-Term Deferred Charges	81.53	229.88	202.41	228.52	407.94	336.97
Other Long-Term Assets	0.04	-	-	12.01	118.39	-
Total Assets	6,799	6,781	6,254	5,963	5,816	5,170
Accounts Payable	62.39	83.79	60.02	53.68	26.11	47.77
Accrued Expenses	168.16	288.16	276.92	314.71	285.05	303.85
Short-Term Debt	507.26	426.2	398.8	396	437.67	260
Current Portion of Leases	-	-	-	-	7.71	10.9
Current Income Taxes Payable	44.18	2.63	2.59	1.97	0.7	5.09
Current Unearned Revenue	164.62	160.77	176.19	156.39	138.48	169.74
Other Current Liabilities	44.64	67.89	93.44	74.82	23.37	96.31
Total Current Liabilities	1,001	1,029	1,008	997.57	919.07	893.65
Long-Term Debt	-	-	-	-	827.92	792.08
Long-Term Leases	3.98	7.91	2.71	2.12	2.65	10.01
Long-Term Unearned Revenue	0.55	0.66	2.49	4.01	5.52	7.03
Long-Term Deferred Tax Liabilities	59.48	59.68	115.3	106.12	102.45	57.77
Other Long-Term Liabilities	-	0.78	-	-	-	0.63
Total Liabilities	1,065	1,098	1,128	1,110	1,858	1,761
Common Stock	1,023	1,023	984.85	984.34	867.93	884.06
Additional Paid-In Capital	2,168	2,153	1,902	1,826	793.24	843.31
Retained Earnings	2,492	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	28.19	28.42	9.17	14.55	180.95	166.44
Total Common Equity	5,707	5,651	5,111	4,848	3,960	3,419
Minority Interest	27.19	31.46	14.72	5.56	-1.04	-9.46
Shareholders' Equity	5,734	5,683	5,126	4,853	3,959	3,409
Total Liabilities & Equity	6,799	6,781	6,254	5,963	5,816	5,170
Total Debt	521.12	434.12	401.51	398.12	1,276	1,073
Net Cash (Debt)	1,318	1,575	1,216	1,160	312.77	551.41
Net Cash Growth	22.81%	29.48%	4.82%	270.97%	-43.28%	-25.45%
Net Cash Per Share	1.29	1.55	1.24	1.24	0.29	0.56
Filing Date Shares Outstanding	975.68	1,022	984.32	978.81	860.68	877.06
Total Common Shares Outstanding	975.68	1,022	984.32	978.81	860.68	877.06
Working Capital	3,104	3,064	2,599	2,468	2,623	2,517
Book Value Per Share	5.85	5.53	5.19	4.95	4.60	3.90
Tangible Book Value	4,435	4,540	4,041	3,940	3,367	2,884
Tangible Book Value Per Share	4.55	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

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