FRA:L1PA 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	2015 - 2019
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	2015 - 2019
Cash & Equivalents	303.58	216.85	171	189.3	277.53	375.2	Upgrade
Short-Term Investments	-	-	-	-	-	39.34	Upgrade
Cash & Short-Term Investments	303.58	216.85	171	189.3	277.53	414.54	Upgrade
Cash Growth	55.69%	26.81%	-9.67%	-31.79%	-33.05%	-46.52%	Upgrade
Accounts Receivable	185.85	161.1	84.59	111.28	168.32	159.57	Upgrade
Other Receivables	88.98	45.45	45.41	-	23.34	-	Upgrade
Receivables	274.83	206.55	130	111.28	191.66	237.08	Upgrade
Inventory	282.79	287.51	298.11	249.22	331.39	414.38	Upgrade
Prepaid Expenses	-	4.65	7.58	53.88	59.7	69.98	Upgrade
Other Current Assets	-	69.03	49.94	47.95	103.04	103.13	Upgrade
Total Current Assets	861.2	784.59	656.63	651.63	963.32	1,239	Upgrade
Property, Plant & Equipment	393.98	400.59	443.37	540.67	688.27	724.55	Upgrade
Long-Term Investments	479.99	285.21	699.45	554.75	1,043	421.69	Upgrade
Goodwill	4.37	4.37	4.37	3.9	3.9	3.9	Upgrade
Other Intangible Assets	1,246	311.63	282.36	293.75	302.26	286.47	Upgrade
Long-Term Deferred Tax Assets	11.01	8.1	10.2	7.58	15.42	18.73	Upgrade
Long-Term Deferred Charges	-	823.39	794.29	729.74	620.26	558.49	Upgrade
Total Assets	2,996	2,618	2,891	2,782	3,637	3,253	Upgrade
Accounts Payable	133.03	141.97	74.15	101.3	62.6	73.73	Upgrade
Accrued Expenses	-	-	-	-	-	55.42	Upgrade
Short-Term Debt	46.91	42.32	25.39	-	12.26	141.38	Upgrade
Current Portion of Long-Term Debt	100.57	107.64	96.73	76.73	150.28	-	Upgrade
Current Portion of Leases	9.03	7.8	7.45	6.83	12.64	7.83	Upgrade
Current Income Taxes Payable	11.93	8.77	6.08	3.06	0.13	29.92	Upgrade
Current Unearned Revenue	-	-	-	-	-	135.13	Upgrade
Other Current Liabilities	511.92	462.76	439.02	462.18	684.67	500.65	Upgrade
Total Current Liabilities	813.39	771.25	648.82	650.1	922.58	944.05	Upgrade
Long-Term Debt	82.76	63.91	70.64	77.36	84.09	-	Upgrade
Long-Term Leases	4.36	5.63	3.93	2.57	7.87	7.5	Upgrade
Pension & Post-Retirement Benefits	129.79	122.79	110.1	96.23	111.97	104	Upgrade
Long-Term Deferred Tax Liabilities	94.42	84.23	73.43	73.9	79.23	81.99	Upgrade
Other Long-Term Liabilities	48.11	21.15	23.15	39.34	40	-	Upgrade
Total Liabilities	1,173	1,069	930.07	939.5	1,246	1,138	Upgrade
Common Stock	29.44	29.44	29.44	29.44	29.44	29.41	Upgrade
Additional Paid-In Capital	720.09	720.09	720.09	720.09	720.09	714.81	Upgrade
Retained Earnings	3,699	3,642	3,561	3,544	3,511	1,559	Upgrade
Comprehensive Income & Other	-2,505	-2,739	-2,271	-2,369	-1,796	-153.72	Upgrade
Total Common Equity	1,943	1,652	2,039	1,924	2,465	2,150	Upgrade
Minority Interest	-120.05	-102.89	-78.36	-81.58	-73.42	-34.42	Upgrade
Shareholders' Equity	1,823	1,549	1,961	1,843	2,391	2,115	Upgrade
Total Liabilities & Equity	2,996	2,618	2,891	2,782	3,637	3,253	Upgrade
Total Debt	243.63	227.3	204.14	163.49	267.14	156.71	Upgrade
Net Cash (Debt)	59.95	-10.45	-33.14	25.81	10.39	257.83	Upgrade
Net Cash Growth	-	-	-	148.36%	-95.97%	-57.54%	Upgrade
Net Cash Per Share	0.10	-0.02	-0.06	0.04	0.02	0.44	Upgrade
Filing Date Shares Outstanding	588.84	588.84	588.84	588.84	588.84	588.13	Upgrade
Total Common Shares Outstanding	588.84	588.84	588.84	588.84	588.84	588.13	Upgrade
Working Capital	47.8	13.33	7.81	1.53	40.74	295.05	Upgrade
Book Value Per Share	3.30	2.81	3.46	3.27	4.19	3.66	Upgrade
Tangible Book Value	693.39	1,336	1,752	1,626	2,158	1,859	Upgrade
Tangible Book Value Per Share	1.18	2.27	2.98	2.76	3.67	3.16	Upgrade
Buildings	-	217.54	225.35	232.29	259.65	258.5	Upgrade
Machinery	-	571.77	561.37	548.42	572.66	521.86	Upgrade
Construction In Progress	-	24.18	24.78	38.62	52.57	52.18	Upgrade
Leasehold Improvements	-	71.46	75.69	75.75	81	65.91	Upgrade

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