Pansoft Company Limited (SHE:300996)

Pansoft Company 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	65.86	327.05	362.69	359.09	371.56	84.05
Short-Term Investments	-	7.05	5.43	-	-	-
Trading Asset Securities	283.08	283.78	307.01	339.19	354.21	135.9
Cash & Short-Term Investments	348.94	617.88	675.12	698.28	725.77	219.95
Cash Growth	-21.02%	-8.48%	-3.32%	-3.79%	229.97%	41.69%
Accounts Receivable	461.27	564.61	503.95	383.03	241.52	210.33
Other Receivables	22.16	2.46	0.48	1.38	8.52	5.07
Receivables	483.43	567.07	504.43	384.41	250.04	215.4
Inventory	271.09	69.87	75.53	71.92	42.97	42.26
Other Current Assets	85.07	13.51	20.14	21.28	6.59	8.3
Total Current Assets	1,189	1,268	1,275	1,176	1,025	485.9
Property, Plant & Equipment	79.6	87.88	108.51	99.67	17.87	5.61
Long-Term Investments	25.56	70.57	5.96	9.12	8.86	8.02
Goodwill	37	37	46.17	45.82	7.33	7.33
Other Intangible Assets	83.53	98.29	8.86	10.04	3.82	0.4
Long-Term Deferred Tax Assets	14.83	11	10.68	10.25	3.71	2.68
Long-Term Deferred Charges	31.47	7.6	45.02	10.78	1.01	1.66
Other Long-Term Assets	-	-	-	-	57.73	30
Total Assets	1,461	1,581	1,500	1,362	1,126	541.6
Accounts Payable	28.06	41.26	36.03	39.42	55.5	8.81
Accrued Expenses	66.74	152.11	139.47	131.37	106.97	86.46
Short-Term Debt	-	-	8.56	-	-	1
Current Portion of Leases	6.88	7.98	8.53	9.84	-	-
Current Income Taxes Payable	22.37	8.53	3.36	12.25	8.29	2.37
Current Unearned Revenue	28.28	16.24	14.7	26.95	13.37	15.4
Other Current Liabilities	7.7	14.67	14.41	13.19	3.6	19.93
Total Current Liabilities	160.03	240.78	225.05	233.03	187.73	133.97
Long-Term Leases	7.18	12.6	22.09	15.48	10.06	-
Long-Term Deferred Tax Liabilities	1.79	3.36	3.85	2.65	0.23	0.02
Total Liabilities	169	256.74	251	251.15	198.02	133.98
Common Stock	282.78	202.53	202.53	141.96	141.01	66.03
Additional Paid-In Capital	430.33	499.43	496.75	449.74	411.47	81.17
Retained Earnings	576.44	605.05	504.05	485.03	372.17	260.04
Treasury Stock	-30.36	-30.36	-	-	-	-
Comprehensive Income & Other	0.68	1.04	0.7	0.72	-0.1	0.38
Total Common Equity	1,260	1,278	1,204	1,077	924.55	407.62
Minority Interest	31.66	46.22	45.41	32.97	3.13	-
Shareholders' Equity	1,292	1,324	1,249	1,110	927.68	407.62
Total Liabilities & Equity	1,461	1,581	1,500	1,362	1,126	541.6
Total Debt	14.06	20.58	39.18	25.32	10.06	1
Net Cash (Debt)	334.88	597.3	635.94	672.96	715.7	218.95
Net Cash Growth	-19.88%	-6.08%	-5.50%	-5.97%	226.88%	41.05%
Net Cash Per Share	1.20	2.12	2.26	2.43	2.89	1.06
Filing Date Shares Outstanding	277.82	280.88	283.54	281.8	276.38	207.08
Total Common Shares Outstanding	277.82	280.88	283.54	281.8	276.38	207.08
Working Capital	1,029	1,028	1,050	942.86	837.65	351.94
Book Value Per Share	4.53	4.55	4.25	3.82	3.35	1.97
Tangible Book Value	1,139	1,142	1,149	1,022	913.4	399.88
Tangible Book Value Per Share	4.10	4.07	4.05	3.63	3.30	1.93
Buildings	-	61.45	61.45	61.33	-	-
Machinery	-	37.61	37.08	32.9	24.81	21.85

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