Shanghai Amarsoft Information & Technology Co.,Ltd (SHE:300380)

SHE:300380 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	156.42	138.02	126.96	101.26	125.06	212.47
Trading Asset Securities	-	-	-	-	80	172.5
Cash & Short-Term Investments	156.42	138.02	126.96	101.26	205.06	384.97
Cash Growth	13.54%	8.71%	25.38%	-50.62%	-46.73%	28.65%
Accounts Receivable	253.27	124.54	98.87	118.24	100.91	90.08
Other Receivables	20.93	16.66	13.79	12.67	11	8.42
Receivables	274.2	141.2	112.67	130.91	111.91	98.5
Inventory	589.62	458.83	477.81	471.85	372.68	265.02
Other Current Assets	1.67	2.01	4.79	5.82	5.07	2.52
Total Current Assets	1,022	740.05	722.23	709.84	694.72	751.01
Property, Plant & Equipment	18.89	22.7	27.56	31.96	44.18	27.68
Long-Term Investments	43.78	48.36	48.66	77.63	73.8	73.91
Goodwill	-	-	-	-	4.23	4.23
Other Intangible Assets	0.59	0.82	0.6	0.74	1.03	0.45
Long-Term Deferred Tax Assets	27.91	28.29	27.55	25.68	7.64	6.37
Long-Term Deferred Charges	0.35	0.27	0.52	0.2	0.59	1.28
Total Assets	1,113	840.49	827.12	846.05	826.19	864.93
Accounts Payable	16.89	21.88	17.84	11.18	6.12	10.84
Accrued Expenses	107.32	99.77	103	124.11	110.6	131.85
Short-Term Debt	352.21	94.66	98.41	90.11	-	-
Current Portion of Leases	3.25	3.57	5.5	3.59	7.07	-
Current Income Taxes Payable	6.25	-	0.28	0.24	-	5.6
Current Unearned Revenue	213.52	200.57	202.46	165.17	160.1	156.93
Other Current Liabilities	19.69	20.54	18.65	26.41	31.53	41.91
Total Current Liabilities	719.13	440.99	446.13	420.8	315.43	347.13
Long-Term Leases	1.97	3.83	2.47	2.3	7.14	-
Long-Term Deferred Tax Liabilities	1.68	1.95	2.08	1.83	0.08	-
Other Long-Term Liabilities	6.44	6.44	5.95	5.19	5.18	4.63
Total Liabilities	729.22	453.21	456.64	430.12	327.83	351.76
Common Stock	138.44	138.44	139.76	140.8	141.01	141.01
Additional Paid-In Capital	168.98	168.98	181.67	189.64	191.69	186.5
Retained Earnings	74.95	68.74	54.1	94.68	172.73	188.7
Treasury Stock	-	-	-14.01	-24.98	-27.05	-37.84
Comprehensive Income & Other	4.57	4.57	4.16	4.07	0.35	-0.11
Total Common Equity	386.94	380.73	365.68	404.21	478.73	478.26
Minority Interest	-2.73	6.56	4.81	11.72	19.62	34.91
Shareholders' Equity	384.21	387.29	370.48	415.92	498.36	513.17
Total Liabilities & Equity	1,113	840.49	827.12	846.05	826.19	864.93
Total Debt	357.42	102.06	106.38	95.99	14.21	-
Net Cash (Debt)	-201	35.96	20.59	5.27	190.85	384.97
Net Cash Growth	-	74.67%	290.32%	-97.24%	-50.42%	28.65%
Net Cash Per Share	-1.45	0.26	0.15	0.04	1.35	2.80
Filing Date Shares Outstanding	138.44	138.44	139.76	139.76	140.8	141.01
Total Common Shares Outstanding	138.44	138.44	139.76	140.8	141.01	141.01
Working Capital	302.78	299.06	276.1	289.04	379.29	403.88
Book Value Per Share	2.80	2.75	2.62	2.87	3.40	3.39
Tangible Book Value	386.35	379.91	365.08	403.47	473.48	473.58
Tangible Book Value Per Share	2.79	2.74	2.61	2.87	3.36	3.36
Buildings	-	31.01	31.01	31.01	31.19	31.19
Machinery	-	44.58	46.24	45.62	40.29	33.98

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