YNBY International Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	198.01	212.48	199.32	159	203.86
Short-Term Investments	24.38	6.69	5.68	313.7	48.33
Cash & Short-Term Investments	222.39	219.17	205	472.7	252.19
Cash Growth	1.47%	6.91%	-56.63%	87.44%	-0.99%
Accounts Receivable	348.78	114.87	110.34	72.98	47.92
Other Receivables	4.34	12.32	14.95	-285.78	2.98
Receivables	353.12	127.19	125.29	-212.8	50.91
Inventory	3.52	7.02	39.75	50.29	6.79
Prepaid Expenses	1.98	1.11	2.11	6.11	2.07
Other Current Assets	-	-	-	-	0.07
Total Current Assets	581.01	354.49	372.15	316.29	312.04
Property, Plant & Equipment	10.49	13.48	18.06	3.73	9.71
Long-Term Investments	-	0.01	0.02	0.02	-
Long-Term Deferred Tax Assets	1.12	-	-	-	-
Total Assets	592.63	367.98	390.23	320.04	321.75
Accounts Payable	189.31	50.21	79.37	15.07	26.43
Short-Term Debt	-	2.16	17.66	-	-
Current Portion of Long-Term Debt	-	-	13.02	13.62	13.76
Current Portion of Leases	4.11	3.94	3.58	2.75	5.23
Current Income Taxes Payable	1.67	-	-	-	-
Current Unearned Revenue	2.15	1.79	4.29	34.95	37.7
Other Current Liabilities	31.88	42	17.45	128.91	32.07
Total Current Liabilities	229.13	100.11	135.36	195.3	115.19
Long-Term Debt	-	-	-	11.34	-
Long-Term Leases	4.02	6.43	10.21	0.1	3.39
Other Long-Term Liabilities	1.5	1.5	1.5	-	-
Total Liabilities	234.65	108.04	147.07	206.74	118.58
Common Stock	76	68	68	68	64.48
Additional Paid-In Capital	1,169	1,085	1,085	1,085	988.28
Retained Earnings	-942.38	-946.96	-965.08	-1,109	-1,418
Comprehensive Income & Other	55.68	53.89	55.23	66.86	567.1
Total Common Equity	357.98	259.94	243.15	111.04	202.26
Minority Interest	-	-	-	2.26	0.92
Shareholders' Equity	357.98	259.94	243.15	113.3	203.18
Total Liabilities & Equity	592.63	367.98	390.23	320.04	321.75
Total Debt	8.12	12.53	44.47	27.81	22.38
Net Cash (Debt)	214.27	206.64	160.53	444.89	229.81
Net Cash Growth	3.69%	28.72%	-63.92%	93.59%	18.48%
Net Cash Per Share	0.02	0.02	0.02	0.07	0.04
Filing Date Shares Outstanding	7,600	6,800	6,800	6,800	6,448
Total Common Shares Outstanding	7,600	6,800	6,800	6,800	6,448
Working Capital	351.88	254.38	236.79	121	196.85
Book Value Per Share	0.05	0.04	0.04	0.02	0.03
Tangible Book Value	357.98	259.94	243.15	111.04	202.26
Tangible Book Value Per Share	0.05	0.04	0.04	0.02	0.03
Machinery	2.13	1.96	1.82	5.21	5.28
Leasehold Improvements	3.52	3.52	4.73	4.08	3.89

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