China Asia Valley 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	26.58	20.46	51.13	3.03	5.99	2.73
Cash & Short-Term Investments	26.58	20.46	51.13	3.03	5.99	2.73
Cash Growth	-2.02%	-59.98%	1585.82%	-49.37%	119.29%	59.77%
Accounts Receivable	44.24	31.92	4.54	4.55	7.78	2.58
Other Receivables	2.4	1.41	0.74	0.61	0.57	1.28
Receivables	46.64	33.33	5.28	5.16	8.35	3.86
Inventory	1.85	1.1	1.09	0.59	0.6	0.47
Prepaid Expenses	-	2.09	2.47	0.51	0.42	0.9
Other Current Assets	15.73	12.52	188.67	15.52	13.84	12.95
Total Current Assets	90.8	69.5	248.64	24.82	29.2	20.91
Property, Plant & Equipment	2.37	2.62	1.78	1.26	2.43	4.67
Goodwill	0.2	0.2	0.2	-	-	-
Other Long-Term Assets	985.39	1,003	348	346	392	392
Total Assets	1,079	1,075	598.62	372.08	423.63	417.58
Accounts Payable	3.44	3.57	0.78	1.29	1.23	0.1
Accrued Expenses	5.27	0.56	0.12	0.17	0.21	-
Short-Term Debt	139.47	155.3	160	227.64	228	218
Current Portion of Leases	67.61	64.88	0.87	0.32	1.09	1.27
Current Income Taxes Payable	0.04	0.02	0.01	0.02	0.28	0.07
Current Unearned Revenue	38.38	14.73	1.09	0.7	0.5	0.03
Other Current Liabilities	8.82	24.34	225.94	10.75	12.92	23.15
Total Current Liabilities	263.02	263.4	388.8	240.89	244.22	242.63
Long-Term Debt	52.62	32.63	76.77	-	-	-
Long-Term Leases	271.14	288.47	-	-	0.18	1.06
Total Liabilities	586.77	584.5	465.58	240.89	244.41	243.68
Common Stock	317.64	317.64	140.96	140.96	140.96	140.96
Additional Paid-In Capital	203.45	203.45	26.77	26.77	26.77	26.77
Retained Earnings	-28.56	-30.78	-33.35	-35.86	11.15	11.47
Comprehensive Income & Other	-0.53	0.46	-1.23	-0.68	0.35	-5.31
Total Common Equity	492	490.76	133.15	131.19	179.23	173.88
Minority Interest	-	-	-0.11	-	-	0.01
Shareholders' Equity	492	490.76	133.04	131.19	179.23	173.9
Total Liabilities & Equity	1,079	1,075	598.62	372.08	423.63	417.58
Total Debt	530.83	541.28	237.65	227.96	229.27	220.33
Net Cash (Debt)	-504.24	-520.82	-186.52	-224.93	-223.28	-217.59
Net Cash Per Share	-0.07	-0.10	-0.07	-0.08	-0.08	-0.08
Filing Date Shares Outstanding	6,353	6,353	2,819	2,819	2,819	2,819
Total Common Shares Outstanding	6,353	6,353	2,819	2,819	2,819	2,819
Working Capital	-172.22	-193.9	-140.16	-216.07	-215.02	-221.72
Book Value Per Share	0.08	0.08	0.05	0.05	0.06	0.06
Tangible Book Value	491.8	490.56	132.95	131.19	179.23	173.88
Tangible Book Value Per Share	0.08	0.08	0.05	0.05	0.06	0.06
Machinery	-	3.73	3.46	4.16	4.13	5
Leasehold Improvements	-	1.82	1.77	1.46	1.46	3.44

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