FRA:1BY 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	Sep '25 Sep 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	82.74	136.64	819.93	332.32	304.79	462.1
Short-Term Investments	-	32.68	807.94	1,226	1,247	863.19
Trading Asset Securities	9.31	-	144.99	56.94	120.91	3.44
Cash & Short-Term Investments	92.05	169.31	1,773	1,615	1,673	1,329
Cash Growth	-4.57%	-90.45%	9.77%	-3.46%	25.90%	16.88%
Accounts Receivable	26.88	25.84	32.36	26.94	26.82	23.23
Other Receivables	-	34.29	44.43	35.4	30.16	27.92
Receivables	26.88	62.7	80.58	68.76	58.64	55.07
Prepaid Expenses	51.51	5.97	3.65	3.29	4.81	5.65
Other Current Assets	3,726	2,514	109.74	5.71	6.78	6.18
Total Current Assets	3,896	2,752	1,967	1,693	1,743	1,396
Property, Plant & Equipment	68.65	29.22	39.77	42.01	48.05	54.66
Long-Term Investments	186.4	353.09	100.44	266.36	177.01	485.13
Other Intangible Assets	0.48	0.36	1.82	-	-	0.03
Long-Term Deferred Tax Assets	-	0.56	0.6	0.76	5.7	14.49
Other Long-Term Assets	72.18	7.91	1.16	2.61	1.29	802.42
Total Assets	4,224	3,154	2,125	2,020	1,995	2,771
Accounts Payable	0.91	1.05	0.8	1.22	1.29	2.29
Accrued Expenses	45.53	90.12	80	79.69	85.29	89.98
Current Portion of Leases	3.61	3.6	3.93	4.69	1.06	4.52
Current Income Taxes Payable	306.63	257.47	255.65	254.47	235.14	212.33
Current Unearned Revenue	10.48	13.57	12.09	9.92	14.54	17.9
Other Current Liabilities	-	0.09	0.27	7.14	7.73	4.34
Total Current Liabilities	367.15	365.9	352.73	357.14	345.04	331.38
Long-Term Leases	7.92	10.17	9.7	13.99	-	0.96
Long-Term Deferred Tax Liabilities	240.64	156.88	0.99	1.14	5.63	7.81
Total Liabilities	615.7	532.95	363.42	372.28	350.67	340.14
Common Stock	0.3	0.25	0.26	0.26	0.28	0.28
Additional Paid-In Capital	779.53	414.85	410.96	421.84	457.97	443.32
Retained Earnings	2,752	2,366	1,475	1,381	1,421	2,171
Treasury Stock	-	-	-	-0.13	-	-
Comprehensive Income & Other	76.33	-160.09	-125.16	-155.94	-234.62	-183.5
Total Common Equity	3,608	2,621	1,761	1,647	1,645	2,431
Shareholders' Equity	3,608	2,621	1,761	1,647	1,645	2,431
Total Liabilities & Equity	4,224	3,154	2,125	2,020	1,995	2,771
Total Debt	11.53	13.77	13.64	18.68	1.06	5.48
Net Cash (Debt)	80.52	155.54	1,759	1,596	1,672	1,323
Net Cash Growth	-1.67%	-91.16%	10.21%	-4.52%	26.34%	17.55%
Net Cash Per Share	0.12	0.23	2.62	2.41	2.54	2.00
Filing Date Shares Outstanding	732.29	668.98	652.47	653.15	652.63	653.18
Total Common Shares Outstanding	732.29	668.98	652.47	653.15	652.63	653.18
Working Capital	3,529	2,386	1,614	1,336	1,398	1,064
Book Value Per Share	4.93	3.92	2.70	2.52	2.52	3.72
Tangible Book Value	3,608	2,620	1,760	1,647	1,645	2,431
Tangible Book Value Per Share	4.93	3.92	2.70	2.52	2.52	3.72
Land	-	10.44	28.96	18.59	32.37	31.85
Machinery	-	26.14	25.85	26.27	28.59	31.09
Leasehold Improvements	-	52.12	52.9	54.25	62.68	49.82

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