Pansoft Company Limited (SHE:300996)

Pansoft Company Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	215.5	468.17	327.05	362.69	359.09	371.56
Short-Term Investments	-	64.74	-	5.43	-	-
Trading Asset Securities	436.74	380.78	283.78	307.01	339.19	354.21
Cash & Short-Term Investments	652.24	913.69	610.83	675.12	698.28	725.77
Cash Growth	65.94%	49.58%	-9.52%	-3.32%	-3.79%	229.97%
Accounts Receivable	464.27	573.76	564.61	503.95	383.03	241.52
Other Receivables	23.56	2.19	2.46	0.48	1.38	8.52
Receivables	487.83	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	87.3	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

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	54.97	61.8	41.26	36.03	39.42	55.5
Accrued Expenses	76.18	165.16	152.11	139.47	131.37	106.97
Short-Term Debt	11.12	10	-	8.56	-	-
Current Portion of Long-Term Debt	6.57	0.04	-	-	-	-
Current Portion of Leases	-	7.09	7.98	8.53	9.84	-
Current Income Taxes Payable	19.46	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	10.58	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

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	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

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	263.59	261.73	20.58	39.18	25.32	10.06
Net Cash (Debt)	388.65	651.96	590.25	635.94	672.96	715.7
Net Cash Growth	3.04%	10.46%	-7.18%	-5.50%	-5.97%	226.88%
Net Cash Per Share	0.97	1.65	1.50	1.61	1.73	2.06
Filing Date Shares Outstanding	397.42	395.55	393.23	396.95	394.52	386.93
Total Common Shares Outstanding	397.42	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	3.23	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	3.00	3.08	2.91	2.89	2.59	2.36
Buildings	-	61.04	61.45	61.45	61.33	-
Machinery	-	38.9	37.61	37.08	32.9	24.81

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 28, 2026

Data Sources Report a data error