FRA:00D0 Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	724.7	402.33	975.58	1,175	1,045	1,130
Short-Term Investments	257.41	146.23	171.55	81.52	73.5	46.05
Cash & Short-Term Investments	982.11	548.55	1,147	1,257	1,119	1,176
Cash Growth	-33.60%	-52.18%	-8.74%	12.35%	-4.83%	-8.58%
Accounts Receivable	661.06	947.17	1,532	1,484	1,455	1,429
Other Receivables	0.45	0.44	0.45	7.12	0.51	0.5
Receivables	661.51	947.61	1,533	1,491	1,455	1,447
Inventory	750.28	1,001	1,682	1,849	1,399	528.24
Prepaid Expenses	870.69	915.91	1,663	1,299	1,692	775.57
Other Current Assets	228.81	310.26	315.67	430.84	200.55	45.5
Total Current Assets	3,493	3,723	6,340	6,327	5,866	3,972
Property, Plant & Equipment	4,453	4,509	4,498	4,543	4,237	4,031
Long-Term Investments	111.33	99.4	109.71	86.2	92.61	306.25
Other Intangible Assets	208.09	206.91	214.03	221.37	367.9	478.01
Long-Term Deferred Tax Assets	44.18	40.96	11.91	20.98	12.9	87.9
Other Long-Term Assets	140.31	206.93	191.67	251.82	408.2	183.39
Total Assets	8,450	8,787	11,366	11,451	10,984	9,059
Accounts Payable	956.96	1,208	1,449	2,149	1,300	685.21
Accrued Expenses	292.8	291.79	463.49	529.64	611.29	330.51
Short-Term Debt	1,935	2,237	3,347	53.32	2,301	2,103
Current Portion of Long-Term Debt	649.91	463.29	665.54	3,054	1,302	540.84
Current Portion of Leases	151.99	210.11	150.79	159.45	21.27	35.78
Current Income Taxes Payable	15.78	46.07	81.2	129.08	328.71	3.14
Current Unearned Revenue	296.84	367.04	390.46	206.79	681.6	30.76
Other Current Liabilities	583.11	559.55	684.82	792.48	905.14	558.75
Total Current Liabilities	4,883	5,382	7,232	7,074	7,451	4,288
Long-Term Debt	663.62	819.3	880.54	960.64	468.6	1,890
Long-Term Leases	193.47	216.21	77.22	232.87	21.34	3.74
Long-Term Unearned Revenue	46.53	42.87	45.04	64.6	54.53	59.2
Long-Term Deferred Tax Liabilities	218.7	221.58	198.84	180.39	140.67	220.3
Other Long-Term Liabilities	118.09	127.04	104.33	106.12	112.46	47.11
Total Liabilities	6,123	6,809	8,538	8,618	8,249	6,508
Common Stock	411.42	342.85	342.85	342.85	342.85	342.85
Additional Paid-In Capital	2,534	2,461	2,461	2,461	2,461	2,461
Retained Earnings	-51.59	-224.29	491.81	430.45	76.82	-432.62
Comprehensive Income & Other	-179.69	-218.2	-153.76	-66.47	227.29	146.36
Total Common Equity	2,714	2,362	3,142	3,168	3,108	2,518
Minority Interest	-386.74	-384.42	-313.79	-335.79	-372.37	33.24
Shareholders' Equity	2,327	1,977	2,828	2,832	2,736	2,551
Total Liabilities & Equity	8,450	8,787	11,366	11,451	10,984	9,059
Total Debt	3,594	3,946	5,121	4,460	4,114	4,573
Net Cash (Debt)	-2,612	-3,397	-3,973	-3,203	-2,995	-3,397
Net Cash Per Share	-0.74	-0.99	-1.16	-0.93	-0.87	-0.99
Filing Date Shares Outstanding	4,114	3,428	3,428	3,428	3,428	3,428
Total Common Shares Outstanding	4,114	3,428	3,428	3,428	3,428	3,428
Working Capital	-1,389	-1,659	-891.26	-746.27	-1,585	-315.51
Book Value Per Share	0.66	0.69	0.92	0.92	0.91	0.73
Tangible Book Value	2,506	2,155	2,928	2,947	2,740	2,040
Tangible Book Value Per Share	0.61	0.63	0.85	0.86	0.80	0.59
Buildings	-	4,148	4,018	3,677	3,713	3,508
Machinery	-	3,187	3,157	3,000	2,725	2,378
Construction In Progress	-	668.73	564.7	805.61	414.09	283.49
Leasehold Improvements	-	67.89	62.12	62.25	121.08	155.4

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