Hing Yip Holdings 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	570.92	717.17	592.18	999.25	526.84	798.26
Trading Asset Securities	-	-	-	-	54.87	63.88
Cash & Short-Term Investments	570.92	717.17	592.18	999.25	581.71	862.14
Cash Growth	-48.23%	21.11%	-40.74%	71.78%	-32.53%	-19.34%
Accounts Receivable	1,469	1,340	1,512	1,147	823.9	462.6
Other Receivables	76.62	54.49	64.9	87.53	96.93	43.72
Receivables	1,546	1,395	1,577	1,234	920.83	506.32
Inventory	7.5	7.34	6.34	8.77	14.5	11.76
Other Current Assets	382.79	386.73	2,780	24.96	349.42	25.47
Total Current Assets	2,507	2,506	4,955	2,267	1,866	1,406
Property, Plant & Equipment	672.43	657.06	590.36	2,095	2,436	2,231
Long-Term Investments	564.08	548.91	522.86	609.09	564.21	583.32
Goodwill	125.57	121.76	125.91	127.28	136.53	132.15
Other Intangible Assets	2.95	3.24	4.1	-	-	-
Long-Term Accounts Receivable	3,589	3,301	3,192	2,884	2,453	1,348
Long-Term Deferred Tax Assets	24.39	15.66	27.04	15.13	7.01	-
Other Long-Term Assets	337.21	330.92	338.17	1,072	836.51	405.3
Total Assets	7,822	7,484	9,756	9,070	8,300	6,105
Accounts Payable	18.73	18.48	27.04	32.73	40.63	7.02
Accrued Expenses	54.08	60.32	89.07	95.14	73.42	56
Short-Term Debt	-	16.63	785.78	799.12	741.71	796.22
Current Portion of Long-Term Debt	2,133	1,501	1,463	1,124	868.37	453.93
Current Portion of Leases	0.78	0.84	0.82	51.91	52.71	50.68
Current Income Taxes Payable	24.96	9.52	29.4	27.38	21.89	28.99
Current Unearned Revenue	8.68	0.16	0.12	0.29	0.59	4.54
Other Current Liabilities	127.12	157.46	1,915	90.47	72.78	30.54
Total Current Liabilities	2,367	1,764	4,310	2,221	1,915	1,472
Long-Term Debt	3,267	3,627	3,061	3,311	2,759	1,428
Long-Term Leases	3.06	3.34	4.2	1,011	1,083	1,042
Long-Term Unearned Revenue	15.02	14.79	15.4	215.05	214.15	81.96
Long-Term Deferred Tax Liabilities	54.32	52.54	52.69	53.65	15.16	17.56
Other Long-Term Liabilities	217.25	185.97	192.74	164.78	121	75.13
Total Liabilities	5,924	5,647	7,636	6,977	6,107	4,117
Common Stock	171.23	171.23	171.23	171.23	171.23	171.23
Additional Paid-In Capital	147.7	-	725.2	725.2	725.2	725.2
Retained Earnings	858.51	394.47	176.01	147.41	166.48	179.52
Comprehensive Income & Other	-46.71	505.04	-92.41	-30.81	126.38	68.45
Total Common Equity	1,131	1,071	980.03	1,013	1,189	1,144
Minority Interest	768.13	766.5	1,139	1,080	1,003	843.94
Shareholders' Equity	1,899	1,837	2,119	2,093	2,192	1,988
Total Liabilities & Equity	7,822	7,484	9,756	9,070	8,300	6,105
Total Debt	5,403	5,148	5,315	6,297	5,505	3,771
Net Cash (Debt)	-4,832	-4,431	-4,723	-5,298	-4,923	-2,909
Net Cash Per Share	-2.82	-2.59	-2.76	-3.09	-2.87	-1.70
Filing Date Shares Outstanding	1,712	1,712	1,712	1,712	1,712	1,712
Total Common Shares Outstanding	1,712	1,712	1,712	1,712	1,712	1,712
Working Capital	139.72	741.91	645.02	46.22	-48.71	-66.33
Book Value Per Share	0.66	0.63	0.57	0.59	0.69	0.67
Tangible Book Value	1,002	945.76	850.02	885.75	1,053	1,012
Tangible Book Value Per Share	0.59	0.55	0.50	0.52	0.61	0.59
Land	-	475.91	327.62	488.28	-	458
Buildings	-	-	-	-	509.54	-
Machinery	-	194.49	164.2	169.78	175.45	128.99
Construction In Progress	-	63.56	149.22	548.15	714.46	573.03

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