Pansoft Company Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	463.02	327.05	362.69	359.09	371.56
Short-Term Investments	-	7.05	5.43	-	-
Trading Asset Securities	380.78	283.78	307.01	339.19	354.21
Cash & Short-Term Investments	843.8	617.88	675.12	698.28	725.77
Cash Growth	36.56%	-8.48%	-3.32%	-3.79%	229.97%
Accounts Receivable	573.76	564.61	503.95	383.03	241.52
Other Receivables	20.89	2.46	0.48	1.38	8.52
Receivables	594.65	567.07	504.43	384.41	250.04
Inventory	106.34	69.87	75.53	71.92	42.97
Other Current Assets	76.37	13.51	20.14	21.28	6.59
Total Current Assets	1,621	1,268	1,275	1,176	1,025
Property, Plant & Equipment	78.48	87.88	108.51	99.67	17.87
Long-Term Investments	7.47	70.57	5.96	9.12	8.86
Goodwill	19.47	37	46.17	45.82	7.33
Other Intangible Assets	78.7	98.29	8.86	10.04	3.82
Long-Term Deferred Tax Assets	12.98	11	10.68	10.25	3.71
Long-Term Deferred Charges	48.5	7.6	45.02	10.78	1.01
Other Long-Term Assets	20.93	-	-	-	57.73
Total Assets	1,888	1,581	1,500	1,362	1,126
Accounts Payable	61.8	41.26	36.03	39.42	55.5
Accrued Expenses	120.84	152.11	139.47	131.37	106.97
Short-Term Debt	10	-	8.56	-	-
Current Portion of Long-Term Debt	7.13	-	-	-	-
Current Portion of Leases	-	7.98	8.53	9.84	-
Current Income Taxes Payable	52.44	8.53	3.36	12.25	8.29
Current Unearned Revenue	25.94	16.24	14.7	26.95	13.37
Other Current Liabilities	16.83	14.67	14.41	13.19	3.6
Total Current Liabilities	294.99	240.78	225.05	233.03	187.73
Long-Term Debt	237.86	-	-	-	-
Long-Term Leases	6.74	12.6	22.09	15.48	10.06
Long-Term Unearned Revenue	0.27	-	-	-	-
Long-Term Deferred Tax Liabilities	2.3	3.36	3.85	2.65	0.23
Total Liabilities	542.16	256.74	251	251.15	198.02
Common Stock	282.78	202.53	202.53	141.96	141.01
Additional Paid-In Capital	389.14	499.43	496.75	449.74	411.47
Retained Earnings	648.75	605.05	504.05	485.03	372.17
Treasury Stock	-3.89	-30.36	-	-	-
Comprehensive Income & Other	0.9	1.04	0.7	0.72	-0.1
Total Common Equity	1,318	1,278	1,204	1,077	924.55
Minority Interest	27.85	46.22	45.41	32.97	3.13
Shareholders' Equity	1,346	1,324	1,249	1,110	927.68
Total Liabilities & Equity	1,888	1,581	1,500	1,362	1,126
Total Debt	261.73	20.58	39.18	25.32	10.06
Net Cash (Debt)	582.07	597.3	635.94	672.96	715.7
Net Cash Growth	-2.55%	-6.08%	-5.50%	-5.97%	226.88%
Net Cash Per Share	2.06	2.12	2.26	2.43	2.89
Filing Date Shares Outstanding	286.09	280.88	283.54	281.8	276.38
Total Common Shares Outstanding	286.09	280.88	283.54	281.8	276.38
Working Capital	1,326	1,028	1,050	942.86	837.65
Book Value Per Share	4.61	4.55	4.25	3.82	3.35
Tangible Book Value	1,220	1,142	1,149	1,022	913.4
Tangible Book Value Per Share	4.26	4.07	4.05	3.63	3.30
Buildings	-	61.45	61.45	61.33	-
Machinery	-	37.61	37.08	32.9	24.81

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.