HKG:0115 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	67.93	43.97	40.93	25.42	51.58	60.61
Short-Term Investments	-	0.19	0.19	0.28	0.2	0.33
Cash & Short-Term Investments	67.93	44.16	41.12	25.7	51.79	60.93
Cash Growth	92.05%	7.40%	59.98%	-50.37%	-15.01%	-62.92%
Accounts Receivable	2.9	5.64	5.87	3.84	6.53	1.99
Other Receivables	44.22	51.57	41.93	45.66	38.11	73.61
Receivables	47.13	57.21	49	56.48	54.6	85.2
Inventory	270.75	426.74	620.87	748.78	961.86	474.37
Prepaid Expenses	-	1.37	4.86	10.11	2.89	3.04
Total Current Assets	385.8	529.48	715.85	841.07	1,071	623.53
Property, Plant & Equipment	159.62	167.22	185.86	202.33	233.39	30.25
Long-Term Investments	0.84	0.88	1.97	1.3	2.03	-
Goodwill	-	-	-	-	36.77	36.77
Other Intangible Assets	8.65	8.73	9.78	10.83	12.6	13.08
Other Long-Term Assets	1,385	1,435	1,719	1,766	2,394	3,578
Total Assets	1,940	2,142	2,632	2,821	3,750	4,282
Accounts Payable	44.31	67.69	1.17	1.2	1.06	1.06
Accrued Expenses	32.48	32.07	34.61	31.52	40.81	69.37
Short-Term Debt	-	91.73	90.94	89.61	78.5	77.13
Current Portion of Long-Term Debt	393.5	313.08	182.14	120.71	245.17	668.78
Current Portion of Leases	0.47	0.55	0.49	0.19	0.54	0.21
Current Income Taxes Payable	176.05	170.48	159.89	122.44	145.91	179.16
Current Unearned Revenue	52.82	63.79	61.74	88.51	47.23	120.04
Other Current Liabilities	95.2	145.35	197.72	291.1	328.67	289.07
Total Current Liabilities	794.83	884.72	728.71	745.29	887.9	1,405
Long-Term Debt	252.17	286.09	460.62	529.04	453.07	46.48
Long-Term Leases	-	0.19	0.74	-	0.19	-
Long-Term Deferred Tax Liabilities	223.87	240.85	289.99	287.78	412.93	507.02
Total Liabilities	1,271	1,412	1,480	1,562	1,754	1,958
Common Stock	2.45	2.45	2.45	2.45	2.45	244.96
Additional Paid-In Capital	435.69	435.69	435.69	435.69	435.69	435.69
Retained Earnings	-193.15	-187.05	61.69	-	501.09	484.79
Comprehensive Income & Other	-27.8	-12.75	6.87	131	101.75	77.7
Total Common Equity	217.2	238.35	506.71	569.14	1,041	1,243
Minority Interest	451.58	491.33	645.59	690.01	955.06	1,080
Shareholders' Equity	668.78	729.68	1,152	1,259	1,996	2,324
Total Liabilities & Equity	1,940	2,142	2,632	2,821	3,750	4,282
Total Debt	646.14	691.63	734.93	739.55	777.47	792.6
Net Cash (Debt)	-578.21	-647.47	-693.82	-713.85	-725.68	-731.67
Net Cash Per Share	-47.21	-52.86	-56.65	-58.28	-59.25	-43.52
Filing Date Shares Outstanding	12.25	12.25	12.25	12.25	12.25	12.25
Total Common Shares Outstanding	12.25	12.25	12.25	12.25	12.25	12.25
Working Capital	-409.03	-355.24	-12.86	95.78	183.25	-781.29
Book Value Per Share	17.73	19.46	41.37	46.47	84.99	101.50
Tangible Book Value	208.55	229.62	496.93	558.31	991.62	1,193
Tangible Book Value Per Share	17.03	18.75	40.57	45.58	80.96	97.43
Land	-	197.25	203.97	209.9	227.47	20.58
Machinery	-	8.18	8.58	8.76	9.58	8.98
Leasehold Improvements	-	1	1	0.21	0.21	0.21

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