HKG:0065 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	71.43	73.41	95.36	117.49	86.41
Short-Term Investments	2.27	0.14	0.41	0.41	6.58
Cash & Short-Term Investments	73.7	73.55	95.76	117.9	93
Cash Growth	0.20%	-23.20%	-18.78%	26.78%	-7.10%
Other Receivables	-	0.58	-	0.65	-
Receivables	-	36.56	1.09	0.65	-
Inventory	4.14	3.74	4.54	13.6	7.22
Prepaid Expenses	-	0.57	2.61	1.28	-
Other Current Assets	29.62	0.15	35.86	4.96	4.93
Total Current Assets	107.45	114.57	139.86	138.38	105.15
Property, Plant & Equipment	67.09	109.66	126.82	122.55	105.02
Long-Term Investments	23.56	24.74	-	-	-
Other Intangible Assets	11.13	19.75	27	29.66	26.48
Long-Term Deferred Tax Assets	21.97	14.1	11.5	12.55	20.81
Other Long-Term Assets	1.83	1.86	2.05	2.22	2.54
Total Assets	233.03	284.67	307.23	305.35	260
Accrued Expenses	70.28	31.63	33.31	36.06	33.29
Short-Term Debt	-	-	-	39.58	-
Current Portion of Leases	1.6	0.69	0.09	0.09	0.6
Current Unearned Revenue	2.39	2.95	9.32	0.3	3.59
Other Current Liabilities	-	40.29	46.72	15.19	21.32
Total Current Liabilities	74.26	75.56	89.45	91.22	58.8
Long-Term Leases	1.46	1.1	-	-	-
Long-Term Deferred Tax Liabilities	15.74	15.12	15.48	15.8	17.08
Other Long-Term Liabilities	4.85	4.65	4.81	4.92	5.35
Total Liabilities	96.31	96.42	109.74	111.94	81.22
Common Stock	24.55	20.46	17.24	15.04	15.04
Additional Paid-In Capital	-	192.58	136.7	96.94	96.94
Retained Earnings	-	-75.99	-25.22	-1.49	-11.73
Comprehensive Income & Other	84.97	7.12	9.88	12.64	18.88
Total Common Equity	109.52	144.16	138.6	123.13	119.13
Minority Interest	27.2	44.09	58.89	70.29	59.65
Shareholders' Equity	136.72	188.25	197.49	193.41	178.78
Total Liabilities & Equity	233.03	284.67	307.23	305.35	260
Total Debt	3.06	1.79	0.09	39.67	0.6
Net Cash (Debt)	70.64	71.76	95.68	78.23	92.4
Net Cash Growth	-1.56%	-25.00%	22.30%	-15.33%	-7.69%
Net Cash Per Share	0.33	0.36	0.59	0.52	0.61
Filing Date Shares Outstanding	221.7	204.62	172.35	150.35	150.35
Total Common Shares Outstanding	221.7	204.62	172.35	150.35	150.35
Working Capital	33.19	39.01	50.42	47.16	46.35
Book Value Per Share	0.49	0.70	0.80	0.82	0.79
Tangible Book Value	98.39	124.42	111.6	93.47	92.65
Tangible Book Value Per Share	0.44	0.61	0.65	0.62	0.62
Buildings	-	116.49	108.83	110.4	120
Machinery	-	254.2	257.97	241.12	256.93
Construction In Progress	-	0.71	-	8.1	-
Leasehold Improvements	-	12.11	12.11	5.3	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.