Pansoft Company Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	224.02	468.17	327.05	362.69	359.09	371.56
Short-Term Investments	75.85	64.74	-	5.43	-	-
Trading Asset Securities	436.74	380.78	283.78	307.01	339.19	354.21
Cash & Short-Term Investments	736.6	913.69	610.83	675.12	698.28	725.77
Cash Growth	87.40%	49.58%	-9.52%	-3.32%	-3.79%	229.97%
Accounts Receivable	469.43	573.76	564.61	503.95	383.03	241.52
Other Receivables	2.24	2.19	2.46	0.48	1.38	8.52
Receivables	471.67	575.95	567.07	504.43	384.41	250.04
Inventory	291.18	106.34	69.87	75.53	71.92	42.97
Other Current Assets	19.09	25.18	20.56	20.14	21.28	6.59
Total Current Assets	1,519	1,621	1,268	1,275	1,176	1,025
Property, Plant & Equipment	75.52	78.48	87.88	108.51	99.67	17.87
Long-Term Investments	4.19	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	72.66	78.7	98.29	8.86	10.04	3.82
Long-Term Deferred Tax Assets	14.7	12.98	11	10.68	10.25	3.71
Long-Term Deferred Charges	72.11	48.5	7.6	45.02	10.78	1.01
Other Long-Term Assets	0.59	-	-	-	-	57.73
Total Assets	1,778	1,888	1,581	1,500	1,362	1,126

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	54.97	61.8	41.26	36.03	39.42	55.5
Accrued Expenses	94.51	165.16	152.11	139.47	131.37	106.97
Short-Term Debt	11.12	10	-	8.56	-	-
Current Portion of Long-Term Debt	0.28	0.04	-	-	-	-
Current Portion of Leases	6.29	7.09	7.98	8.53	9.84	-
Current Income Taxes Payable	0.02	6.51	8.53	3.36	12.25	8.29
Current Unearned Revenue	40.1	25.94	16.24	14.7	26.95	13.37
Other Current Liabilities	11.69	18.44	14.67	14.41	13.19	3.6
Total Current Liabilities	218.98	294.99	240.78	225.05	233.03	187.73
Long-Term Debt	241.6	237.86	-	-	-	-
Long-Term Leases	4.3	6.74	12.6	22.09	15.48	10.06
Long-Term Unearned Revenue	0.23	0.27	-	-	-	-
Long-Term Deferred Tax Liabilities	1.69	2.3	3.36	3.85	2.65	0.23
Total Liabilities	466.8	542.16	256.74	251	251.15	198.02

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	395.79	282.78	202.53	202.53	141.96	141.01
Additional Paid-In Capital	277.09	389.14	499.43	496.75	449.74	411.47
Retained Earnings	616.06	648.75	605.05	504.05	485.03	372.17
Treasury Stock	-3.89	-3.89	-30.36	-	-	-
Comprehensive Income & Other	-0.14	0.9	1.04	0.7	0.72	-0.1
Total Common Equity	1,285	1,318	1,278	1,204	1,077	924.55
Minority Interest	26.08	27.85	46.22	45.41	32.97	3.13
Shareholders' Equity	1,311	1,346	1,324	1,249	1,110	927.68
Total Liabilities & Equity	1,778	1,888	1,581	1,500	1,362	1,126

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	263.59	261.73	20.58	39.18	25.32	10.06
Net Cash (Debt)	473.01	651.96	590.25	635.94	672.96	715.7
Net Cash Growth	25.41%	10.46%	-7.18%	-5.50%	-5.97%	226.88%
Net Cash Per Share	1.19	1.65	1.50	1.61	1.73	2.06
Filing Date Shares Outstanding	395.45	395.55	393.23	396.95	394.52	386.93
Total Common Shares Outstanding	395.45	395.55	393.23	396.95	394.52	386.93
Working Capital	1,300	1,326	1,028	1,050	942.86	837.65
Book Value Per Share	3.25	3.33	3.25	3.03	2.73	2.39
Tangible Book Value	1,193	1,220	1,142	1,149	1,022	913.4
Tangible Book Value Per Share	3.02	3.08	2.91	2.89	2.59	2.36
Buildings	61.04	61.04	61.45	61.45	61.33	-
Machinery	39.62	38.9	37.61	37.08	32.9	24.81