Shandong Shanda Oumasoft CO.,LTD. (SHE:301185)

SHE:301185 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	815.91	842.28	803.22	730.48	800.1	367.92
Cash & Short-Term Investments	815.91	842.28	803.22	730.48	800.1	367.92
Cash Growth	8.12%	4.86%	9.96%	-8.70%	117.47%	1.27%
Accounts Receivable	39.54	29.56	30.54	34.84	40.86	13.68
Other Receivables	-	-	-	-	1.18	0.69
Receivables	39.54	29.56	30.54	34.84	42.05	14.37
Inventory	9.75	8.34	6.17	8.09	6.97	5.61
Prepaid Expenses	-	-	0.1	1.05	-	-
Other Current Assets	2.7	2.63	1.84	3.43	0.94	2.64
Total Current Assets	867.89	882.8	841.87	777.89	850.06	390.53
Property, Plant & Equipment	72.6	56.68	54.93	44.2	48.83	48.65
Other Intangible Assets	160.52	163.68	168.2	172.38	176.91	38.6
Long-Term Deferred Tax Assets	1.69	1.33	1.25	0.91	0.69	0.3
Long-Term Deferred Charges	0.04	0.06	0.1	-	-	-
Other Long-Term Assets	-	0.54	-	0.02	0.06	0.15
Total Assets	1,103	1,105	1,066	995.41	1,077	478.24
Accounts Payable	6.71	9.84	5.58	1.65	98.1	3.67
Accrued Expenses	8.92	15.79	14.08	13.77	17.48	10.63
Current Portion of Leases	0.99	1.04	0.61	1.02	1.23	-
Current Income Taxes Payable	2.51	1.05	0.64	-	2.8	2.79
Current Unearned Revenue	11.29	5.33	9.79	6.92	2.16	7.39
Other Current Liabilities	1.92	0.27	0.22	0.2	0.19	0.21
Total Current Liabilities	32.35	33.31	30.91	23.57	121.97	24.67
Long-Term Leases	0.19	-	-	0.17	1.18	-
Long-Term Unearned Revenue	-	-	0.43	-	1	0.5
Long-Term Deferred Tax Liabilities	0.03	0.09	0.1	0.13	-	-
Total Liabilities	32.56	33.4	31.45	23.87	124.15	25.17
Common Stock	153.42	153.42	153.42	153.42	153.42	115.06
Additional Paid-In Capital	572.43	572.43	575.05	574.39	574.39	194.14
Retained Earnings	344.32	345.85	306.43	243.73	224.58	143.87
Shareholders' Equity	1,070	1,072	1,035	971.54	952.4	453.07
Total Liabilities & Equity	1,103	1,105	1,066	995.41	1,077	478.24
Total Debt	1.18	1.04	0.61	1.2	2.41	-
Net Cash (Debt)	814.73	841.24	802.61	729.28	797.69	367.92
Net Cash Growth	8.21%	4.81%	10.05%	-8.58%	116.81%	1.27%
Net Cash Per Share	5.39	5.52	5.25	4.68	6.72	3.22
Filing Date Shares Outstanding	153.42	153.42	153.42	153.42	153.42	108.75
Total Common Shares Outstanding	153.42	153.42	153.42	153.42	153.42	108.75
Working Capital	835.54	849.5	810.95	754.32	728.09	365.86
Book Value Per Share	6.98	6.99	6.75	6.33	6.21	4.17
Tangible Book Value	909.65	908.01	866.71	799.16	775.49	414.47
Tangible Book Value Per Share	5.93	5.92	5.65	5.21	5.05	3.81
Buildings	-	47.51	47.51	47.51	47.51	47.51
Machinery	-	40.93	40.44	34.81	32.55	29.04
Construction In Progress	-	16.93	12.87	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.