China Asia Valley Group 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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	23.45	20.46	51.13	3.03	5.99
Cash & Short-Term Investments	23.45	20.46	51.13	3.03	5.99
Cash Growth	14.62%	-59.98%	1585.82%	-49.37%	119.29%
Accounts Receivable	54.56	31.92	4.54	4.55	7.78
Other Receivables	2.51	1.41	0.74	0.61	0.57
Receivables	57.07	33.33	5.28	5.16	8.35
Inventory	0.58	1.1	1.09	0.59	0.6
Prepaid Expenses	-	-	-	0.51	0.42
Other Current Assets	15.68	14.61	191.14	15.52	13.84
Total Current Assets	96.79	69.5	248.64	24.82	29.2
Property, Plant & Equipment	1.7	2.62	1.78	1.26	2.43
Goodwill	0.2	0.2	0.2	-	-
Other Long-Term Assets	973.99	1,003	348	346	392
Total Assets	1,073	1,075	598.62	372.08	423.63
Accounts Payable	2.87	3.57	0.78	1.29	1.23
Accrued Expenses	1.9	0.56	0.12	0.17	0.21
Short-Term Debt	139.89	155.3	160	227.64	228
Current Portion of Leases	74.01	64.88	0.87	0.32	1.09
Current Income Taxes Payable	0.03	0.02	0.01	0.02	0.28
Current Unearned Revenue	25.62	14.73	1.09	0.7	0.5
Other Current Liabilities	26.09	24.34	225.94	10.75	12.92
Total Current Liabilities	270.41	263.4	388.8	240.89	244.22
Long-Term Debt	54.79	32.63	76.77	-	-
Long-Term Leases	245.28	288.47	-	-	0.18
Total Liabilities	570.48	584.5	465.58	240.89	244.41
Common Stock	317.64	317.64	140.96	140.96	140.96
Additional Paid-In Capital	-	203.45	26.77	26.77	26.77
Retained Earnings	-	-30.78	-33.35	-35.86	11.15
Comprehensive Income & Other	184.56	0.46	-1.23	-0.68	0.35
Total Common Equity	502.2	490.76	133.15	131.19	179.23
Minority Interest	-	-	-0.11	-	-
Shareholders' Equity	502.2	490.76	133.04	131.19	179.23
Total Liabilities & Equity	1,073	1,075	598.62	372.08	423.63
Total Debt	513.96	541.28	237.65	227.96	229.27
Net Cash (Debt)	-490.51	-520.82	-186.52	-224.93	-223.28
Net Cash Per Share	-0.08	-0.10	-0.07	-0.08	-0.08
Filing Date Shares Outstanding	6,353	6,353	2,819	2,819	2,819
Total Common Shares Outstanding	6,353	6,353	2,819	2,819	2,819
Working Capital	-173.63	-193.9	-140.16	-216.07	-215.02
Book Value Per Share	0.08	0.08	0.05	0.05	0.06
Tangible Book Value	502	490.56	132.95	131.19	179.23
Tangible Book Value Per Share	0.08	0.08	0.05	0.05	0.06
Machinery	-	3.73	3.46	4.16	4.13
Leasehold Improvements	-	1.82	1.77	1.46	1.46

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