EST Tools Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020
Cash & Equivalents	83.64	82	142.1	116.28	90.5	35.11
Trading Asset Securities	677.26	713.77	110.34	100.51	75.49	26.06
Cash & Short-Term Investments	760.9	795.77	252.44	216.79	165.99	61.17
Cash Growth	70.22%	215.23%	16.45%	30.61%	171.35%	-43.75%
Accounts Receivable	324.65	291.66	279.1	283.1	244.4	220.4
Other Receivables	2.79	3.06	1.18	1.19	2.74	1.12
Receivables	327.45	294.72	280.27	284.28	247.14	221.52
Inventory	152.75	147.4	130.91	131.62	121.49	103.31
Other Current Assets	14.91	15.31	9.93	31.71	38.83	28.78
Total Current Assets	1,256	1,253	673.57	664.4	573.45	414.78
Property, Plant & Equipment	946.61	844.12	782.39	753.31	746.21	702.96
Long-Term Investments	17.83	22.54	22.72	8.29	25.08	10.58
Goodwill	13.45	13.45	13.45	21.47	44.31	44.31
Other Intangible Assets	53.76	55.06	56.41	57.13	58.1	61.86
Long-Term Deferred Tax Assets	11.96	12.69	12.67	13.44	7.79	4.85
Long-Term Deferred Charges	8.08	6.68	6.64	7.9	6.06	4.43
Other Long-Term Assets	8.41	28.85	22.13	20.65	11.53	8.59
Total Assets	2,316	2,237	1,590	1,547	1,473	1,252
Accounts Payable	72.9	59.26	53.81	92.73	102.59	61.97
Accrued Expenses	21.37	30.32	31.24	38.13	29.81	20.48
Short-Term Debt	51.06	50.05	32.04	27.03	28.04	37.04
Current Portion of Long-Term Debt	-	-	-	0.01	24.8	-
Current Income Taxes Payable	11.33	7.44	7.69	15.11	11.76	7.24
Current Unearned Revenue	7.53	22.99	6.3	6.85	4.35	4.91
Other Current Liabilities	1.46	2.9	2.51	14.96	1.05	2.86
Total Current Liabilities	165.65	172.98	133.58	194.82	202.4	134.51
Long-Term Debt	385.59	527.88	-	-	26.25	18.78
Long-Term Unearned Revenue	54.93	60.44	66.08	72.04	39.32	21.07
Long-Term Deferred Tax Liabilities	4.97	5.93	5.22	6.03	3.19	4.07
Total Liabilities	611.13	767.22	204.89	272.88	271.16	178.44
Common Stock	173.15	165.68	165.68	165.68	165.68	165.68
Additional Paid-In Capital	411.64	232.69	232.64	232.64	232.64	232.64
Retained Earnings	1,102	1,022	985.77	887.48	805.71	675.91
Treasury Stock	-56.83	-56.83	-	-	-	-
Comprehensive Income & Other	74.77	105.7	1.01	-12.1	-2.67	-1.21
Total Common Equity	1,705	1,469	1,385	1,274	1,201	1,073
Minority Interest	-	-	-	-	-	0.9
Shareholders' Equity	1,705	1,469	1,385	1,274	1,201	1,074
Total Liabilities & Equity	2,316	2,237	1,590	1,547	1,473	1,252
Total Debt	436.65	577.93	32.04	27.04	79.09	55.83
Net Cash (Debt)	324.25	217.84	220.41	189.75	86.9	5.34
Net Cash Growth	-	-1.17%	16.16%	118.36%	1525.87%	-90.29%
Net Cash Per Share	1.94	1.33	1.34	1.14	0.52	0.03
Filing Date Shares Outstanding	170.15	170.14	163.62	165.68	165.68	165.68
Total Common Shares Outstanding	170.15	162.68	165.68	165.68	165.68	165.68
Working Capital	1,090	1,080	539.98	469.58	371.05	280.26
Book Value Per Share	10.02	9.03	8.36	7.69	7.25	6.48
Tangible Book Value	1,638	1,401	1,315	1,195	1,099	966.85
Tangible Book Value Per Share	9.63	8.61	7.94	7.21	6.63	5.84
Buildings	-	349.52	349.16	348.91	342.22	256.3
Machinery	-	1,054	935.93	15.72	736.08	651.22
Construction In Progress	-	61.98	33.66	19.73	54.41	123.52

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