Agape ATP Corporation (ATPC) Balance Sheet

NASDAQ: ATPCAssets, liabilities, debt and equity over 10 years.

ATPC balance sheet, 2025

December 31, 2025 · U.S. dollars

$24.6M assets = $2.2M liabilities + $22.4M equity

Both columns are drawn to the same scale: what ATPC owns equals what it owes plus shareholders’ equity. Hover a block for its value.

ATPC financial health

Debt / equity0.01

Low leverage · $0.01 of debt for each $1 of equity

Equity / assets91.3%

Equity-funded · of assets funded by shareholders

Cash / debt61.0%

Partial cover · cash & short-term investments vs total debt

Goodwill & intangibles0.0%

Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

ATPC balance sheet trends, 2016–2025

Agape ATP Corporation balance sheet trends
Metric	Then	Latest	Change
Total assets	$2.3M2016	$24.6M2025	+30.0%/yr
Total liabilities	$8,1002016	$2.2M2025	+86.1%/yr
Shareholders’ equity	$2.3M2016	$22.5M2025	+28.8%/yr
Cash & short-term investments	$2.3M2016	$140,0722025	−26.8%/yr
Total debt	$1002016	$229,7862025	+136.3%/yr
Net cash (debt)	$2.3M2016	−$89,7142025	−$2.4M
Working capital	$2.3M2016	$22.2M2025	+$19.9M
Book value per share	$0.882022	$28.042025	+217.3%/yr
Debt / equity	0.002016	0.012025	+0.01
Shares outstanding	1.8M2022	801K2025	−23.0%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

ATPC assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

ATPC liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

ATPC debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

ATPC balance sheet

Agape ATP Corporation annual balance sheet
	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
Assets
Cash & short-term investments	$140,072	$2.0M	$4.8M	$1.4M	$2.6M	$3.5M	$2.7M	$1.9M	$1.9M	$2.3M
Cash & equivalents	$140,072	$2.0M	$4.8M	$1.4M	$622,501	$3.5M	$238,937	$1.9M	$1.9M	$2.3M
Short-term investments	$23.8M	—	$4.3M	$914,811	$2.0M	$2.4M	$2.5M	—	—	—
Receivables	$14,688	$58,507	$66,986	$17,900	$1,288	$175,992	$523,003	$489,838	$489,838	$0
Inventory	$27,391	$46,347	$47,907	$46,277	$676,768	$589,814	$1	$0	$0	$0
Other current assets	$24.1M	$631,598	$237,799	$525,927	$636,218	$1.4M	$269,192	$360,506	$360,506	$0
Total current assets	$24.3M	$2.8M	$5.2M	$2.0M	$3.9M	$5.7M	$3.5M	$2.7M	$2.7M	$2.3M
Property, plant & equipment (net)	$267,620	$435,006	$521,494	$223,282	$453,517	$692,450	$0	$0	$0	$0
Goodwill & intangible assets	$9,471	$13,082	$17,458	$24,044	$3,660	$5,826	$0	$0	$0	$0
Long-term investments	$22,679	$15,237	$20,171	$16,687	$90,501	$578,535	$0	$0	$0	$0
Other non-current assets	$0	$0	$219	$499,202	$264,735	$249,525	$798,621	$2.4M	$0	$0
Total assets	$24.6M	$3.2M	$5.7M	$2.8M	$4.7M	$7.2M	$4.3M	$5.1M	$2.7M	$2.3M
Liabilities
Accounts payable	$90,251	$102,798	$90,433	$28,833	$13,715	$0	$2,790	$35,145	$131,161	—
Short-term debt	$119,123	$172,005	$145,623	$82,708	$157,094	$154,276	$3,952	—	—	—
Deferred revenue	$168,603	$96,976	$101,575	$363,018	$279,689	$236,134	—	$217,743	—	—
Total current liabilities	$2.1M	$1.1M	$1.1M	$1.2M	$1.3M	$1.0M	$83,988	$144,289	$144,289	$8,100
Long-term debt	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Lease obligations	$229,786	$362,780	$437,716	$82,708	$240,578	$395,764	—	—	—	—
Other long-term liabilities	$110,663	$190,775	$292,093	$0	$99,058	$247,231	$0	$0	$0	$0
Total liabilities	$2.2M	$1.3M	$1.4M	$1.2M	$1.4M	$1.3M	$83,988	$144,289	$144,289	$8,100
Shareholders' equity
Common stock & paid-in capital	$100	$399	$7,711	$7,545	$29,046	$37,645	$37,628	$37,178	$37,178	$37,135
Retained earnings (deficit)	−$11.8M	−$9.5M	−$7.0M	−$4.9M	−$3.3M	−$734,443	−$1.1M	−$279,040	−$279,040	−$100,362
Accumulated other comprehensive income	−$14,690	$27,852	$30,215	$9,266	$93,398	$181,016	$9,785	$3,744	$3,744	$0
Minority interest	−$33,448	−$3,793	$11,779	$20,513	—	—	—	—	—	—
Total shareholders' equity	$22.5M	$1.9M	$4.4M	$1.5M	$3.3M	$5.9M	$4.3M	$2.6M	$2.6M	$2.3M
Key figures
Total debt	$229,786	$362,780	$437,716	$82,708	$240,578	$395,764	$3,952	—	$3,922	$100
Net cash (debt)	−$89,714	$1.7M	$4.4M	$1.4M	$2.4M	$3.1M	$2.7M	—	$1.9M	$2.3M
Working capital	$22.2M	$1.7M	$4.1M	$799,239	$2.6M	$4.6M	$3.5M	$2.6M	$2.6M	$2.3M
Tangible book value	$22.5M	$1.9M	$4.4M	$1.5M	$3.3M	$5.9M	$4.3M	$2.6M	$2.6M	$2.3M
Book value per share	$28.04	$1.52	$2.88	$0.88	—	—	—	—	—	—
Shares outstanding	801K	1.3M	1.5M	1.8M	—	—	—	—	—	—
Current ratio	11.82	2.48	4.84	1.65	2.98	5.47	42.11	18.77	18.77	285.52
Quick ratio	0.08	1.87	4.57	1.18	1.98	3.56	38.90	16.27	16.27	285.52
Debt / equity	0.01	0.19	0.10	0.05	0.07	0.07	0.00	—	0.00	0.00
Equity / assets	91.3%	59.7%	76.1%	55.2%	70.1%	82.2%	98.1%	50.0%	94.7%	99.6%

Agape ATP Corporation quarterly balance sheet
	Jun '26	Mar '26	Dec '25	Sep '25	Jun '25	Mar '25	Dec '24	Sep '24	Jun '24	Mar '24	Dec '23	Sep '23
Assets
Cash & short-term investments	$45,480	$24.3M	$140,072	$133,714	$215,973	$578,794	$2.0M	$2.7M	$3.2M	$3.6M	$4.8M	$311,659
Cash & equivalents	$45,480	$218,913	$140,072	$133,714	$215,973	$578,794	$2.0M	$2.7M	$3.2M	$3.6M	$4.8M	$311,659
Short-term investments	—	$24.1M	—	—	—	$23.3M	—	$2.5M	$2.7M	$3.3M	$4.3M	—
Receivables	$1,810	$7,114	$12,315	$9,744	$28,110	$46,798	$58,507	$45,836	$30,651	$43,178	$66,986	$24,472
Inventory	$21,678	$234,550	$27,391	$39,886	$36,298	$36,705	$46,347	$60,564	$53,443	$56,881	$47,907	$56,777
Other current assets	$24.8M	$68,262	$24.1M	$23.9M	$24.1M	$24.1M	$631,598	$573,802	$583,196	$592,238	$237,799	$135,904
Total current assets	$24.8M	$24.7M	$24.3M	$24.1M	$24.3M	$24.8M	$2.8M	$3.4M	$3.8M	$4.3M	$5.2M	$528,812
Property, plant & equipment (net)	$98,378	$211,823	$267,620	$290,371	$342,529	$378,547	$435,006	$535,462	$410,789	$457,168	$521,494	$463,341
Goodwill & intangible assets	$0	$8,294	$9,471	$10,289	$11,438	$12,043	$13,082	$15,413	$14,640	$15,799	$17,458	$18,299
Long-term investments	$19,349	$34,735	$22,679	$18,378	$21,695	$14,114	$15,237	$13,584	$14,698	$21,306	$20,171	$21,468
Other non-current assets	$73,128	$0	$0	$0	$0	$0	$0	$0	$0	$0	$219	$619,418
Total assets	$25.0M	$24.9M	$24.6M	$24.4M	$24.7M	$25.2M	$3.2M	$4.0M	$4.3M	$4.8M	$5.7M	$1.7M
Liabilities
Accounts payable	—	$145,223	$90,251	$85,145	$84,658	$68,120	$102,798	$83,309	$27,244	$43,972	$90,433	$65,737
Short-term debt	$28,564	$78,322	—	$143,648	$174,720	$174,436	$172,005	$185,084	$147,869	$145,189	$145,623	$129,413
Deferred revenue	$142,308	$168,603	—	$98,504	$96,302	$91,470	$96,976	$94,887	$86,204	$98,263	$101,575	$297,337
Total current liabilities	$2.9M	$2.7M	$2.1M	$1.5M	$1.2M	$1.0M	$1.1M	$946,892	$810,363	$844,293	$1.1M	$974,057
Long-term debt	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Lease obligations	$62,681	$180,402	$229,786	$247,807	$293,036	$322,745	$362,780	$438,261	$357,356	$392,076	$437,716	$374,663
Other long-term liabilities	$34,117	$102,079	$110,663	$104,159	$118,316	$148,309	$190,775	$253,177	$209,487	$246,887	$292,093	$245,250
Total liabilities	$3.0M	$2.8M	$2.2M	$1.6M	$1.3M	$1.2M	$1.3M	$1.2M	$1.0M	$1.1M	$1.4M	$1.2M
Shareholders' equity
Common stock & paid-in capital	$100	$100	—	$5,001	$5,001	$5,001	$399	$399	$7,698	$7,697	$7,711	$7,545
Retained earnings (deficit)	−$12.0M	−$12.1M	−$11.8M	−$11.4M	−$10.8M	−$10.2M	−$9.5M	−$8.7M	−$8.2M	−$7.8M	−$7.0M	−$6.1M
Accumulated other comprehensive income	−$247,637	−$28,126	—	$12,074	$23,249	$24,643	$27,852	$34,111	$26,887	$28,664	$30,215	$17,979
Minority interest	$0	−$46,736	−$33,448	−$33,324	−$24,704	—	—	—	—	—	—	—
Total shareholders' equity	$22.1M	$22.1M	$22.5M	$22.8M	$23.4M	$24.0M	$1.9M	$2.7M	$3.2M	$3.7M	$4.4M	$423,099
Key figures
Total debt	$62,681	$180,402	—	$247,807	$293,036	$322,745	$362,780	$438,261	$357,356	$392,076	$437,716	$374,663
Net cash (debt)	−$17,201	$24.2M	—	−$114,093	−$77,063	$256,049	$1.7M	$2.3M	$2.8M	$3.2M	$4.4M	−$63,004
Working capital	$21.9M	$21.9M	$22.2M	$22.6M	$23.1M	$23.8M	$1.7M	$2.5M	$3.0M	$3.4M	$4.1M	−$445,245
Tangible book value	$22.1M	$22.1M	$22.5M	$22.8M	$23.4M	$24.0M	$1.9M	$2.7M	$3.2M	$3.6M	$4.4M	$404,800
Book value per share	$22.04	$22.10	$22.45	$22.83	$23.43	$18.94	$1.52	$2.16	$2.09	$2.38	$2.87	$0.28
Shares outstanding	1.0M	1.0M	1.0M	1.0M	1.0M	1.3M	1.3M	1.3M	1.5M	1.5M	1.5M	1.5M
Current ratio	8.45	9.01	11.82	16.21	20.35	24.67	2.48	3.59	4.72	5.06	4.84	0.54
Quick ratio	0.02	8.90	0.07	0.10	0.20	0.62	1.87	2.92	3.94	4.29	4.57	0.35
Debt / equity	0.00	0.01	—	0.01	0.01	0.01	0.19	0.16	0.11	0.11	0.10	0.89
Equity / assets	88.1%	88.8%	91.3%	93.6%	94.8%	95.5%	59.7%	69.3%	75.4%	76.7%	76.1%	25.6%

Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 13, 2026); data from EODHD.

ATPC financial position

At the end of fiscal 2025 (December 31, 2025), Agape ATP had total assets of $24.6 million (up 659.0% from a year earlier), total liabilities of $2.2 million and shareholders' equity of $22.5 million. It held $0.1 million in cash and short-term investments against $0.2 million of debt, net debt of $0.1 million. Its current ratio was 11.82. In the latest quarter (ended June 30, 2026) total assets were $25.0 million and equity $22.1 million.

Related: ATPC income statement, ATPC cash flow statement, ATPC key metrics. See the ATPC stock overview for the latest quote and news.

ATPC balance sheet FAQ

What are Agape ATP's total assets?

Agape ATP reported total assets of $24.6 million at the end of fiscal 2025 (December 31, 2025), compared with $3.2 million a year earlier.

How much debt does Agape ATP have?

Agape ATP had $0.2 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.01.

How much cash does Agape ATP have?

Agape ATP held $0.1 million in cash and short-term investments at the end of fiscal 2025; with $0.2 million of debt that is net debt of $0.1 million.

What is Agape ATP's book value?

Agape ATP's shareholders' equity (book value) was $22.5 million at the end of fiscal 2025, or $28.04 per share.

What is Agape ATP's current ratio?

Agape ATP had current assets of $24.3 million and current liabilities of $2.1 million, a current ratio of 11.82 (it can cover its short-term obligations).

How much goodwill does Agape ATP have?

Agape ATP carried $0.0 million of goodwill and intangible assets, 0.0% of total assets, at the end of fiscal 2025.