Hing Yip Holdings 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	660.97	717.17	592.18	999.25	526.84
Trading Asset Securities	-	-	-	-	54.87
Cash & Short-Term Investments	660.97	717.17	592.18	999.25	581.71
Cash Growth	-7.84%	21.11%	-40.74%	71.78%	-32.53%
Accounts Receivable	1,771	1,340	1,512	1,147	823.9
Other Receivables	-	54.49	64.9	87.53	96.93
Receivables	1,771	1,395	1,577	1,234	920.83
Inventory	16.17	7.34	6.34	8.77	14.5
Other Current Assets	403.98	386.73	2,780	24.96	349.42
Total Current Assets	2,852	2,506	4,955	2,267	1,866
Property, Plant & Equipment	659.13	657.06	590.36	2,095	2,436
Long-Term Investments	553.67	548.91	522.86	609.09	564.21
Goodwill	127.19	121.76	125.91	127.28	136.53
Other Intangible Assets	3.63	3.24	4.1	-	-
Long-Term Accounts Receivable	4,086	3,301	3,192	2,884	2,453
Long-Term Deferred Tax Assets	40.25	15.66	27.04	15.13	7.01
Other Long-Term Assets	333.91	330.92	338.17	1,072	836.51
Total Assets	8,656	7,484	9,756	9,070	8,300
Accounts Payable	223.64	18.48	27.04	32.73	40.63
Accrued Expenses	-	60.32	89.07	95.14	73.42
Short-Term Debt	-	16.63	785.78	799.12	741.71
Current Portion of Long-Term Debt	2,392	1,501	1,463	1,124	868.37
Current Portion of Leases	0.79	0.84	0.82	51.91	52.71
Current Income Taxes Payable	38.59	9.52	29.4	27.38	21.89
Current Unearned Revenue	-	0.16	0.12	0.29	0.59
Other Current Liabilities	21.98	157.46	1,915	90.47	72.78
Total Current Liabilities	2,677	1,764	4,310	2,221	1,915
Long-Term Debt	3,710	3,627	3,061	3,311	2,759
Long-Term Leases	2.76	3.34	4.2	1,011	1,083
Long-Term Unearned Revenue	15.35	14.79	15.4	215.05	214.15
Long-Term Deferred Tax Liabilities	52.29	52.54	52.69	53.65	15.16
Other Long-Term Liabilities	195.72	185.97	192.74	164.78	121
Total Liabilities	6,653	5,647	7,636	6,977	6,107
Common Stock	171.23	171.23	171.23	171.23	171.23
Additional Paid-In Capital	-	-	725.2	725.2	725.2
Retained Earnings	-	394.47	176.01	147.41	166.48
Comprehensive Income & Other	1,018	505.04	-92.41	-30.81	126.38
Total Common Equity	1,189	1,071	980.03	1,013	1,189
Minority Interest	813.66	766.5	1,139	1,080	1,003
Shareholders' Equity	2,003	1,837	2,119	2,093	2,192
Total Liabilities & Equity	8,656	7,484	9,756	9,070	8,300
Total Debt	6,105	5,148	5,315	6,297	5,505
Net Cash (Debt)	-5,444	-4,431	-4,723	-5,298	-4,923
Net Cash Per Share	-3.19	-2.59	-2.76	-3.09	-2.87
Filing Date Shares Outstanding	1,705	1,712	1,712	1,712	1,712
Total Common Shares Outstanding	1,705	1,712	1,712	1,712	1,712
Working Capital	175.47	741.91	645.02	46.22	-48.71
Book Value Per Share	0.70	0.63	0.57	0.59	0.69
Tangible Book Value	1,059	945.76	850.02	885.75	1,053
Tangible Book Value Per Share	0.62	0.55	0.50	0.52	0.61
Land	-	475.91	327.62	488.28	-
Buildings	-	-	-	-	509.54
Machinery	-	194.49	164.2	169.78	175.45
Construction In Progress	-	63.56	149.22	548.15	714.46

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