Emperor Watch & Jewellery Limited (FRA:EPU)

Emperor Watch & Jewellery Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,112	916.36	458.75	466.19	556.34	405.11
Short-Term Investments	396.51	33.46	160.9	198.2	-	-
Cash & Short-Term Investments	1,508	949.82	619.65	664.39	556.34	405.11
Cash Growth	105.72%	53.28%	-6.73%	19.42%	37.33%	68.86%
Accounts Receivable	22.46	45.65	73.44	51.86	54	62.61
Other Receivables	67.51	71.63	104.7	77.51	99.16	71.38
Receivables	89.97	117.28	178.14	129.36	153.17	133.98
Inventory	2,987	3,003	3,060	2,703	2,711	3,030
Other Current Assets	1.29	1.29	1.09	8.73	15.37	16.3
Total Current Assets	4,586	4,072	3,859	3,506	3,436	3,585
Property, Plant & Equipment	1,718	1,758	1,755	1,791	1,823	2,083
Long-Term Deferred Tax Assets	5.09	5.09	-	-	5.1	10.9
Other Long-Term Assets	125.53	107.12	94.34	85.02	86.27	94.27
Total Assets	6,435	5,942	5,708	5,382	5,350	5,773
Accounts Payable	73.07	64.58	122.06	51.36	51.39	45.24
Accrued Expenses	31.19	50.49	39.6	34.01	28.54	14.22
Current Portion of Long-Term Debt	-	-	-	-	165.45	638.69
Current Portion of Leases	217.68	216.48	177.5	200.84	160.34	227.16
Current Income Taxes Payable	98.96	64.69	65.31	50.74	36.46	22.18
Current Unearned Revenue	39.67	30.19	13	13.38	18.65	9.88
Other Current Liabilities	108.75	104.76	113.62	83.14	74.53	69.9
Total Current Liabilities	569.33	531.19	531.09	433.47	535.37	1,027
Long-Term Leases	198.47	195.86	127.13	99.26	91.11	193.69
Long-Term Deferred Tax Liabilities	1.28	1.22	3.46	4.04	2.99	3.36
Total Liabilities	769.08	728.27	661.68	536.77	629.47	1,224
Common Stock	3,563	3,484	3,484	3,484	3,484	3,484
Retained Earnings	2,332	2,168	1,993	1,787	1,615	1,458
Comprehensive Income & Other	-505.74	-437.9	-430.6	-426.56	-378.2	-392.63
Shareholders' Equity	5,666	5,214	5,047	4,845	4,721	4,549
Total Liabilities & Equity	6,435	5,942	5,708	5,382	5,350	5,773
Total Debt	416.15	412.33	304.63	300.1	416.91	1,060
Net Cash (Debt)	1,092	537.49	315.02	364.29	139.44	-654.43
Net Cash Growth	289.24%	70.62%	-13.53%	161.26%	-	-
Net Cash Per Share	0.16	0.08	0.05	0.05	0.02	-0.10
Filing Date Shares Outstanding	7,257	6,779	6,779	6,779	6,779	6,779
Total Common Shares Outstanding	7,257	6,779	6,779	6,779	6,779	6,779
Working Capital	4,017	3,541	3,328	3,072	2,900	2,558
Book Value Per Share	0.74	0.77	0.74	0.71	0.70	0.67
Tangible Book Value	5,389	5,214	5,047	4,845	4,721	4,549
Tangible Book Value Per Share	0.74	0.77	0.74	0.71	0.70	0.67
Land	-	1,800	1,800	1,800	-	1,800
Buildings	-	-	-	-	1,800	-
Machinery	-	164.45	148.39	134.83	130.04	126.06
Leasehold Improvements	-	302.94	341.53	268.72	331.36	331.05

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