Pansoft Company 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	231.64	468.17	327.05	362.69	359.09	371.56
Short-Term Investments	86.28	64.74	-	5.43	-	-
Trading Asset Securities	492.39	380.78	283.78	307.01	339.19	354.21
Cash & Short-Term Investments	810.32	913.69	610.83	675.12	698.28	725.77
Cash Growth	70.31%	49.58%	-9.52%	-3.32%	-3.79%	229.97%
Accounts Receivable	500.16	573.76	564.61	503.95	383.03	241.52
Other Receivables	24.23	2.19	2.46	0.48	1.38	8.52
Receivables	524.4	575.95	567.07	504.43	384.41	250.04
Inventory	203.94	106.34	69.87	75.53	71.92	42.97
Other Current Assets	15.09	25.18	20.56	20.14	21.28	6.59
Total Current Assets	1,554	1,621	1,268	1,275	1,176	1,025
Property, Plant & Equipment	76.21	78.48	87.88	108.51	99.67	17.87
Long-Term Investments	5.57	28.4	70.57	5.96	9.12	8.86
Goodwill	19.47	19.47	37	46.17	45.82	7.33
Other Intangible Assets	77.68	78.7	98.29	8.86	10.04	3.82
Long-Term Deferred Tax Assets	13.25	12.98	11	10.68	10.25	3.71
Long-Term Deferred Charges	58.24	48.5	7.6	45.02	10.78	1.01
Other Long-Term Assets	-	-	-	-	-	57.73
Total Assets	1,804	1,888	1,581	1,500	1,362	1,126
Accounts Payable	50.81	61.8	41.26	36.03	39.42	55.5
Accrued Expenses	72.39	165.16	152.11	139.47	131.37	106.97
Short-Term Debt	11.01	10	-	8.56	-	-
Current Portion of Long-Term Debt	6.46	0.04	-	-	-	-
Current Portion of Leases	-	7.09	7.98	8.53	9.84	-
Current Income Taxes Payable	20.97	6.51	8.53	3.36	12.25	8.29
Current Unearned Revenue	32.86	25.94	16.24	14.7	26.95	13.37
Other Current Liabilities	11.93	18.44	14.67	14.41	13.19	3.6
Total Current Liabilities	206.43	294.99	240.78	225.05	233.03	187.73
Long-Term Debt	239.74	237.86	-	-	-	-
Long-Term Leases	5.7	6.74	12.6	22.09	15.48	10.06
Long-Term Unearned Revenue	0.25	0.27	-	-	-	-
Long-Term Deferred Tax Liabilities	1.93	2.3	3.36	3.85	2.65	0.23
Total Liabilities	454.04	542.16	256.74	251	251.15	198.02
Common Stock	282.78	282.78	202.53	202.53	141.96	141.01
Additional Paid-In Capital	389.61	389.14	499.43	496.75	449.74	411.47
Retained Earnings	654.63	648.75	605.05	504.05	485.03	372.17
Treasury Stock	-3.89	-3.89	-30.36	-	-	-
Comprehensive Income & Other	0.31	0.9	1.04	0.7	0.72	-0.1
Total Common Equity	1,323	1,318	1,278	1,204	1,077	924.55
Minority Interest	26.68	27.85	46.22	45.41	32.97	3.13
Shareholders' Equity	1,350	1,346	1,324	1,249	1,110	927.68
Total Liabilities & Equity	1,804	1,888	1,581	1,500	1,362	1,126
Total Debt	262.91	261.73	20.58	39.18	25.32	10.06
Net Cash (Debt)	547.41	651.96	590.25	635.94	672.96	715.7
Net Cash Growth	19.55%	10.46%	-7.18%	-5.50%	-5.97%	226.88%
Net Cash Per Share	1.93	2.31	2.09	2.26	2.43	2.89
Filing Date Shares Outstanding	282.53	282.53	280.88	283.54	281.8	276.38
Total Common Shares Outstanding	282.53	282.53	280.88	283.54	281.8	276.38
Working Capital	1,347	1,326	1,028	1,050	942.86	837.65
Book Value Per Share	4.68	4.66	4.55	4.25	3.82	3.35
Tangible Book Value	1,226	1,220	1,142	1,149	1,022	913.4
Tangible Book Value Per Share	4.34	4.32	4.07	4.05	3.63	3.30
Buildings	-	61.04	61.45	61.45	61.33	-
Machinery	-	38.9	37.61	37.08	32.9	24.81

Updated Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.