Guangdong PAK Corporation 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	251.52	308.31	476.96	340.25	434.89	597.22
Short-Term Investments	-	-	121	52.25	-	-
Trading Asset Securities	659.14	742.31	505.01	676.45	585.23	724
Cash & Short-Term Investments	910.66	1,051	1,103	1,069	1,020	1,321
Cash Growth	-5.02%	-4.75%	3.18%	4.79%	-22.79%	-0.23%
Accounts Receivable	437.81	552.19	633.41	796.9	790.27	588.96
Other Receivables	14.37	14.27	15.57	27.2	77.71	79.49
Receivables	452.19	566.46	648.98	824.1	867.98	668.44
Inventory	308.73	307.1	362.33	400.16	427.32	471.39
Other Current Assets	21.09	17.64	19.16	21.35	20.22	24.74
Total Current Assets	1,693	1,942	2,133	2,315	2,336	2,486
Property, Plant & Equipment	602.56	614.49	596.69	644.21	613.3	655
Long-Term Investments	104.33	93.87	99.74	131.62	80.18	1
Other Intangible Assets	126.84	126.64	126.86	131.44	136.98	120.68
Long-Term Accounts Receivable	-	-	1.38	2.97	4.48	-
Long-Term Deferred Tax Assets	150.5	142.22	113.34	93.06	86.23	63.55
Long-Term Deferred Charges	10.87	8.28	7.95	10.07	9.23	12.23
Other Long-Term Assets	25.13	21.24	67.44	60.7	16.45	14.56
Total Assets	2,713	2,949	3,147	3,389	3,282	3,353
Accounts Payable	478.34	595.04	516.45	584.77	551.49	782.23
Accrued Expenses	27.6	44.62	58.28	57.4	62.22	74.2
Short-Term Debt	-	20.8	52	30.5	35.4	50
Current Portion of Long-Term Debt	8.93	9.21	-	-	-	-
Current Portion of Leases	-	-	7.24	9.6	10.01	21.24
Current Income Taxes Payable	10.85	15.6	7.73	14.06	7.69	6.95
Current Unearned Revenue	97.47	96.16	75.43	146.14	116.05	43.59
Other Current Liabilities	106.29	155.63	281.24	262.27	268.78	65.17
Total Current Liabilities	729.48	937.06	998.38	1,105	1,052	1,043
Long-Term Leases	3.83	4.95	5.35	12.8	15.31	22.44
Long-Term Unearned Revenue	33.29	34.47	39.29	42.16	43.74	38.18
Long-Term Deferred Tax Liabilities	17.47	17.47	21.93	27.49	24.4	19.2
Other Long-Term Liabilities	0.08	0.07	0.08	0.12	0.06	-
Total Liabilities	784.15	994.03	1,065	1,187	1,135	1,123
Common Stock	279.33	279.33	279.33	279.33	279.91	280
Additional Paid-In Capital	1,187	1,187	1,187	1,187	1,200	1,208
Retained Earnings	462.81	488.58	615.88	735.39	698.11	796.29
Treasury Stock	-	-	-	-	-30.84	-54.93
Shareholders' Equity	1,929	1,955	2,082	2,201	2,147	2,230
Total Liabilities & Equity	2,713	2,949	3,147	3,389	3,282	3,353
Total Debt	12.76	34.96	64.59	52.9	60.71	93.68
Net Cash (Debt)	897.9	1,016	1,038	1,016	959.41	1,228
Net Cash Growth	-3.22%	-2.19%	2.20%	5.91%	-21.84%	-7.27%
Net Cash Per Share	3.21	3.64	3.72	3.64	3.43	4.66
Filing Date Shares Outstanding	279.21	279.84	279.33	279.33	287.93	276.29
Total Common Shares Outstanding	279.21	279.84	279.33	279.33	287.93	276.29
Working Capital	963.19	1,005	1,135	1,210	1,284	1,442
Book Value Per Share	6.91	6.98	7.45	7.88	7.46	8.07
Tangible Book Value	1,802	1,828	1,955	2,070	2,010	2,109
Tangible Book Value Per Share	6.45	6.53	7.00	7.41	6.98	7.63
Buildings	-	-	562.73	542.19	294.19	287.02
Machinery	-	-	420.92	412.65	375.2	368.93
Construction In Progress	-	-	9.7	26.27	238.86	228.05

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