OSL Group 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	459.21	635.26	218.66	1,009	954.52	413.49
Short-Term Investments	-	0.82	13.63	-	0.81	6.94
Cash & Short-Term Investments	459.21	636.09	232.28	1,009	955.33	420.42
Cash Growth	-39.87%	173.84%	-76.98%	5.63%	127.23%	91.52%
Accounts Receivable	51.38	5.27	3.42	38.9	134.92	27.18
Other Receivables	13.9	8.85	7.1	35.7	37.42	26.63
Receivables	65.28	14.12	10.52	74.59	192.62	53.82
Inventory	728.45	655.68	823.7	1,061	3,520	3,107
Prepaid Expenses	29.52	15.57	13.88	14.33	12.9	6.9
Other Current Assets	492.35	177.15	282.84	91.58	284.4	187.47
Total Current Assets	1,775	1,499	1,363	2,251	4,965	3,775
Property, Plant & Equipment	25.45	21.12	10.06	92.27	154.57	186.74
Long-Term Investments	50.32	48.8	29.85	72.95	44.03	-
Goodwill	-	41.38	-	10.51	11.4	10.99
Other Intangible Assets	262.56	247.37	37.65	62.28	78.62	41.56
Long-Term Deferred Tax Assets	-	-	-	7.41	5.4	4.41
Other Long-Term Assets	5.63	6.47	-	17.88	19.58	20.6
Total Assets	2,119	1,864	1,441	2,514	5,279	4,040
Accounts Payable	116.33	0.27	5.06	22.56	49.81	51.48
Accrued Expenses	73.1	-	0.15	5.58	3.51	3.62
Short-Term Debt	142.81	40.33	-	32.9	55.03	300.5
Current Portion of Long-Term Debt	-	-	-	-	64.07	186.37
Current Portion of Leases	12.59	11.74	17.35	42.37	43.49	38.11
Current Income Taxes Payable	0.12	0.1	0.14	6.03	6.67	7.55
Current Unearned Revenue	4.84	6.87	9.81	28.62	20.19	7.39
Other Current Liabilities	621.1	509.21	1,013	1,629	3,707	3,028
Total Current Liabilities	970.89	568.53	1,046	1,767	3,950	3,623
Long-Term Debt	-	-	-	-	-	79.45
Long-Term Leases	2.49	6.76	-	64.48	112.59	151.8
Long-Term Deferred Tax Liabilities	-	-	-	6.17	7.86	8.98
Other Long-Term Liabilities	4.22	4.09	-	16.9	17.26	16.57
Total Liabilities	977.61	579.37	1,046	1,855	4,088	3,879
Common Stock	6.26	6.26	4.39	4.39	4.23	3.37
Additional Paid-In Capital	2,981	2,985	2,266	2,257	2,088	764.33
Retained Earnings	-1,960	-1,920	-1,981	-1,704	-1,163	-787.22
Comprehensive Income & Other	125.76	222.1	122.42	114.97	265.55	188.58
Total Common Equity	1,153	1,293	411.74	672.1	1,195	169.06
Minority Interest	-11.45	-8.5	-16.65	-12.8	-3.37	-8.67
Shareholders' Equity	1,141	1,284	395.09	659.3	1,191	160.39
Total Liabilities & Equity	2,119	1,864	1,441	2,514	5,279	4,040
Total Debt	157.89	58.82	17.35	139.75	275.18	756.23
Net Cash (Debt)	301.33	577.27	214.93	869.41	680.15	-335.81
Net Cash Growth	-58.89%	168.58%	-75.28%	27.83%	-	-
Net Cash Per Share	0.49	0.93	0.50	2.05	1.72	-1.07
Filing Date Shares Outstanding	626.35	626.35	438.45	438.45	423.25	336.62
Total Common Shares Outstanding	626.35	626.35	438.45	438.45	423.25	336.62
Working Capital	803.91	930.07	317.53	483.55	1,015	152.9
Book Value Per Share	1.84	2.06	0.94	1.53	2.82	0.50
Tangible Book Value	890.05	1,004	374.1	599.31	1,104	116.51
Tangible Book Value Per Share	1.42	1.60	0.85	1.37	2.61	0.35
Machinery	-	21.99	18.38	21.44	21.36	20.94
Leasehold Improvements	-	27.19	26.82	39.28	51.28	39.73

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