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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	212.05	468.17	327.05	362.69	359.09	371.56
Short-Term Investments	-	64.74	-	5.43	-	-
Trading Asset Securities	420.87	380.78	283.78	307.01	339.19	354.21
Cash & Short-Term Investments	632.93	913.69	610.83	675.12	698.28	725.77
Cash Growth	81.38%	49.58%	-9.52%	-3.32%	-3.79%	229.97%
Accounts Receivable	445.43	573.76	564.61	503.95	383.03	241.52
Other Receivables	27.33	2.19	2.46	0.48	1.38	8.52
Receivables	472.76	575.95	567.07	504.43	384.41	250.04
Inventory	374.77	106.34	69.87	75.53	71.92	42.97
Other Current Assets	35.16	25.18	20.56	20.14	21.28	6.59
Total Current Assets	1,516	1,621	1,268	1,275	1,176	1,025
Property, Plant & Equipment	75.55	78.48	87.88	108.51	99.67	17.87
Long-Term Investments	4.11	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	67.64	78.7	98.29	8.86	10.04	3.82
Long-Term Deferred Tax Assets	15.7	12.98	11	10.68	10.25	3.71
Long-Term Deferred Charges	86.15	48.5	7.6	45.02	10.78	1.01
Other Long-Term Assets	0.57	-	-	-	-	57.73
Total Assets	1,785	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	40.25	61.8	41.26	36.03	39.42	55.5
Accrued Expenses	77.48	165.16	152.11	139.47	131.37	106.97
Short-Term Debt	8.36	10	-	8.56	-	-
Current Portion of Long-Term Debt	6.93	0.04	-	-	-	-
Current Portion of Leases	-	7.09	7.98	8.53	9.84	-
Current Income Taxes Payable	21.15	6.51	8.53	3.36	12.25	8.29
Current Unearned Revenue	51.81	25.94	16.24	14.7	26.95	13.37
Other Current Liabilities	13.97	18.44	14.67	14.41	13.19	3.6
Total Current Liabilities	219.93	294.99	240.78	225.05	233.03	187.73
Long-Term Debt	243.41	237.86	-	-	-	-
Long-Term Leases	4.36	6.74	12.6	22.09	15.48	10.06
Long-Term Unearned Revenue	0.2	0.27	-	-	-	-
Long-Term Deferred Tax Liabilities	1.57	2.3	3.36	3.85	2.65	0.23
Total Liabilities	469.48	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	395.8	282.78	202.53	202.53	141.96	141.01
Additional Paid-In Capital	277.67	389.14	499.43	496.75	449.74	411.47
Retained Earnings	622.85	648.75	605.05	504.05	485.03	372.17
Treasury Stock	-3.89	-3.89	-30.36	-	-	-
Comprehensive Income & Other	-0.16	0.9	1.04	0.7	0.72	-0.1
Total Common Equity	1,292	1,318	1,278	1,204	1,077	924.55
Minority Interest	23.06	27.85	46.22	45.41	32.97	3.13
Shareholders' Equity	1,315	1,346	1,324	1,249	1,110	927.68
Total Liabilities & Equity	1,785	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	263.06	261.73	20.58	39.18	25.32	10.06
Net Cash (Debt)	369.87	651.96	590.25	635.94	672.96	715.7
Net Cash Growth	10.45%	10.46%	-7.18%	-5.50%	-5.97%	226.88%
Net Cash Per Share	0.93	1.65	1.50	1.61	1.73	2.06
Filing Date Shares Outstanding	386.46	395.55	393.23	396.95	394.52	386.93
Total Common Shares Outstanding	386.46	395.55	393.23	396.95	394.52	386.93
Working Capital	1,296	1,326	1,028	1,050	942.86	837.65
Book Value Per Share	3.34	3.33	3.25	3.03	2.73	2.39
Tangible Book Value	1,205	1,220	1,142	1,149	1,022	913.4
Tangible Book Value Per Share	3.12	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: Oct 25, 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:

Oct 31, 2026

Data Sources Report a data error