Huakai Yibai Technology 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	434.09	404.16	527.57	847.83	484.67	155.35
Trading Asset Securities	0.57	0.67	-	5	159.26	-
Cash & Short-Term Investments	434.66	404.84	527.57	852.83	643.93	155.35
Cash Growth	49.51%	-23.26%	-38.14%	32.44%	314.50%	-3.94%
Accounts Receivable	485.51	505.81	470.34	414.78	401.97	399.72
Other Receivables	32.6	30.4	138.53	16.22	30.45	13.17
Receivables	518.12	536.21	608.87	431	432.42	412.89
Inventory	1,196	1,819	843.35	598.21	583.27	18.7
Other Current Assets	163.29	162.3	38.97	41.35	41.67	8.76
Total Current Assets	2,312	2,922	2,019	1,923	1,701	595.69
Property, Plant & Equipment	520.7	404.28	328.43	324.96	361.6	228.22
Long-Term Investments	49.72	45.65	48.4	43.79	44.53	0.9
Goodwill	814.51	747.66	641.47	641.47	641.47	-
Other Intangible Assets	188.97	194.96	89.04	105.76	119.17	24.68
Long-Term Accounts Receivable	-	15.39	24.16	28.41	42.04	46.36
Long-Term Deferred Tax Assets	63.92	70.28	61.69	42.84	41.74	16.39
Long-Term Deferred Charges	6.29	6.09	5.99	8.04	7.9	-
Other Long-Term Assets	57.01	42.87	38.18	10.77	9.31	-
Total Assets	4,013	4,449	3,256	3,129	2,969	912.23
Accounts Payable	520.54	598.2	436.56	352.2	454.86	238.53
Accrued Expenses	53.95	87.47	71.55	66.37	66.56	46.4
Short-Term Debt	11.25	121.83	0.9	62.49	0.94	70.1
Current Portion of Long-Term Debt	105.8	84.23	20.18	-	0.83	26.04
Current Portion of Leases	-	71.7	21.14	18.8	18.78	-
Current Income Taxes Payable	156.54	177.15	37.69	24.78	12.17	-
Current Unearned Revenue	88.98	69.85	69.56	20.84	13.9	13.63
Other Current Liabilities	189.57	117.49	10.63	77.11	20.53	15.78
Total Current Liabilities	1,127	1,328	668.23	622.6	588.58	410.48
Long-Term Debt	350.7	476.8	170	-	5.31	63.08
Long-Term Leases	125.07	85.36	61.4	41.91	69.66	-
Pension & Post-Retirement Benefits	-	80.23	160.47	-	-	-
Long-Term Deferred Tax Liabilities	7.33	8.8	10.42	12.5	15	-
Other Long-Term Liabilities	63.45	92.88	51.64	112.99	102.03	-
Total Liabilities	1,673	2,072	1,122	790	780.58	473.56
Common Stock	404.36	404.85	289.18	289.18	289.18	122.38
Additional Paid-In Capital	1,345	1,309	1,522	1,691	1,745	169.76
Retained Earnings	692.64	663.25	608.76	276.6	59.12	146.53
Treasury Stock	-194.25	-103.48	-343.59	-97.93	-	-
Comprehensive Income & Other	62.07	69.45	57.25	45.16	-6.58	-
Total Common Equity	2,310	2,343	2,134	2,205	2,087	438.67
Minority Interest	30.51	34.23	-	134.93	101.45	-
Shareholders' Equity	2,340	2,377	2,134	2,339	2,188	438.67
Total Liabilities & Equity	4,013	4,449	3,256	3,129	2,969	912.23
Total Debt	592.83	839.93	273.63	123.21	95.52	159.22
Net Cash (Debt)	-158.16	-435.1	253.93	729.62	548.41	-3.87
Net Cash Growth	-	-	-65.20%	33.04%	-	-
Net Cash Per Share	-0.40	-1.10	0.66	1.83	1.92	-0.02
Filing Date Shares Outstanding	387.2	425.21	381.44	393.65	404.85	171.33
Total Common Shares Outstanding	387.2	425.21	381.44	393.65	404.85	171.33
Working Capital	1,186	1,594	1,351	1,301	1,113	185.21
Book Value Per Share	5.97	5.51	5.59	5.60	5.16	2.56
Tangible Book Value	1,306	1,400	1,403	1,457	1,326	414
Tangible Book Value Per Share	3.37	3.29	3.68	3.70	3.28	2.42
Buildings	-	231.7	236.18	279.72	279.72	65.51
Machinery	-	99.31	47.2	39.06	34.65	17.87
Construction In Progress	-	9.29	-	-	2.52	182.48

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.