EST Tools 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	87.28	104.67	82	142.1	116.28	90.5
Trading Asset Securities	736.1	714.7	713.77	110.34	100.51	75.49
Cash & Short-Term Investments	823.38	819.37	795.77	252.44	216.79	165.99
Cash Growth	5.61%	2.96%	215.23%	16.45%	30.61%	171.35%
Accounts Receivable	316.11	312.01	291.66	279.1	283.1	244.4
Other Receivables	3.39	2.88	3.06	1.18	1.19	2.74
Receivables	319.49	314.89	294.72	280.27	284.28	247.14
Inventory	175.02	158.29	147.4	130.91	131.62	121.49
Other Current Assets	51.92	51.56	15.31	9.93	31.71	38.83
Total Current Assets	1,370	1,344	1,253	673.57	664.4	573.45
Property, Plant & Equipment	932.95	936.89	844.12	782.39	753.31	746.21
Long-Term Investments	13.43	18.22	22.54	22.72	8.29	25.08
Goodwill	13.45	13.45	13.45	13.45	21.47	44.31
Other Intangible Assets	53.12	53.49	55.06	56.41	57.13	58.1
Long-Term Deferred Tax Assets	13.55	13.79	12.69	12.67	13.44	7.79
Long-Term Deferred Charges	7.33	8.04	6.68	6.64	7.9	6.06
Other Long-Term Assets	17.55	19.24	28.85	22.13	20.65	11.53
Total Assets	2,421	2,407	2,237	1,590	1,547	1,473
Accounts Payable	96.17	88.27	59.26	53.81	92.73	102.59
Accrued Expenses	10.46	28.26	30.32	31.24	38.13	29.81
Short-Term Debt	30.02	40.13	50.05	32.04	27.03	28.04
Current Portion of Long-Term Debt	-	-	-	-	0.01	24.8
Current Income Taxes Payable	14.13	21.16	7.44	7.69	15.11	11.76
Current Unearned Revenue	11.44	10.29	22.99	6.3	6.85	4.35
Other Current Liabilities	2.45	3.48	2.9	2.51	14.96	1.05
Total Current Liabilities	164.67	191.59	172.98	133.58	194.82	202.4
Long-Term Debt	-	390.05	527.88	-	-	26.25
Long-Term Unearned Revenue	63.51	65.75	60.44	66.08	72.04	39.32
Long-Term Deferred Tax Liabilities	5.07	12.65	5.93	5.22	6.03	3.19
Total Liabilities	233.25	660.04	767.22	204.89	272.88	271.16
Common Stock	191.22	173.16	165.68	165.68	165.68	165.68
Additional Paid-In Capital	852.43	411.9	232.69	232.64	232.64	232.64
Retained Earnings	1,200	1,158	1,022	985.77	887.48	805.71
Treasury Stock	-56.83	-56.83	-56.83	-	-	-
Comprehensive Income & Other	1.62	60.93	105.7	1.01	-12.1	-2.67
Total Common Equity	2,188	1,747	1,469	1,385	1,274	1,201
Minority Interest	-0.03	-	-	-	-	-
Shareholders' Equity	2,188	1,747	1,469	1,385	1,274	1,201
Total Liabilities & Equity	2,421	2,407	2,237	1,590	1,547	1,473
Total Debt	30.02	430.19	577.93	32.04	27.04	79.09
Net Cash (Debt)	793.36	389.18	217.84	220.41	189.75	86.9
Net Cash Growth	128.66%	78.66%	-1.17%	16.16%	118.36%	1525.87%
Net Cash Per Share	4.54	2.23	1.33	1.34	1.14	0.52
Filing Date Shares Outstanding	165.99	165.8	170.14	163.62	165.68	165.68
Total Common Shares Outstanding	165.99	165.8	162.68	165.68	165.68	165.68
Working Capital	1,205	1,153	1,080	539.98	469.58	371.05
Book Value Per Share	13.18	10.54	9.03	8.36	7.69	7.25
Tangible Book Value	2,121	1,680	1,401	1,315	1,195	1,099
Tangible Book Value Per Share	12.78	10.13	8.61	7.94	7.21	6.63
Buildings	-	-	349.52	349.16	348.91	342.22
Machinery	-	-	1,054	935.93	15.72	736.08
Construction In Progress	-	-	61.98	33.66	19.73	54.41

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