HKG:0157 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	112.12	116.51	166.81	168.61	193.34
Short-Term Investments	4.97	2.93	2.13	1.71	3.34
Cash & Short-Term Investments	117.09	119.44	168.93	170.32	196.68
Cash Growth	-1.97%	-29.30%	-0.82%	-13.40%	19.28%
Accounts Receivable	120.84	68.17	77.42	75.8	115.16
Other Receivables	1.13	4.03	5.82	3.36	1.27
Receivables	121.97	72.2	83.23	79.16	116.43
Inventory	95.02	81.2	77.61	98.83	120.96
Prepaid Expenses	20.25	14.49	13.27	16.31	12.06
Restricted Cash	-	1.24	-	-	-
Other Current Assets	-	0.2	0.24	0.28	4.21
Total Current Assets	354.33	288.76	343.29	364.9	450.33
Property, Plant & Equipment	513.27	274.49	270.65	238.13	416.8
Long-Term Investments	2.41	-	-	-	-
Goodwill	-	-	25.16	25.68	29.61
Other Intangible Assets	-	-	-	-	5.65
Long-Term Accounts Receivable	17.11	-	-	-	-
Long-Term Deferred Tax Assets	23.56	18.12	14.26	13.95	18.26
Other Long-Term Assets	14.91	191.56	219.08	229.65	9.79
Total Assets	925.59	772.93	872.43	872.31	930.44
Accounts Payable	36.24	25.6	20.74	9.76	15.15
Accrued Expenses	40.47	35.27	30.73	35.77	55.5
Short-Term Debt	57.96	10.99	134.85	83.38	53.32
Current Portion of Long-Term Debt	119.57	57.22	33.46	30.46	34.48
Current Portion of Leases	9.45	6.09	3.43	5.57	7.02
Current Income Taxes Payable	1.8	1.13	3.03	7.54	19.28
Current Unearned Revenue	14.68	18.34	19.64	16.81	13.55
Other Current Liabilities	39.12	32.87	37.48	61.49	39.67
Total Current Liabilities	319.29	187.51	283.36	250.78	237.97
Long-Term Debt	117.33	124.04	3.5	6.02	9.48
Long-Term Leases	14.99	13.79	11.05	18.05	24.78
Pension & Post-Retirement Benefits	-	-	-	-	0.3
Total Liabilities	451.61	325.34	297.91	274.85	272.53
Common Stock	200.21	200.21	200.21	200.21	200.21
Additional Paid-In Capital	71.56	71.56	71.56	71.56	77.56
Retained Earnings	126.54	115.95	219.57	234.68	265.15
Comprehensive Income & Other	75.68	59.87	83.19	91.01	114.99
Shareholders' Equity	473.98	447.59	574.52	597.46	657.92
Total Liabilities & Equity	925.59	772.93	872.43	872.31	930.44
Total Debt	319.3	212.13	186.29	143.48	129.07
Net Cash (Debt)	-202.21	-92.69	-17.36	26.84	67.6
Net Cash Growth	-	-	-	-60.29%	-24.77%
Net Cash Per Share	-0.10	-0.05	-0.01	0.01	0.03
Filing Date Shares Outstanding	2,002	2,002	2,002	2,002	2,002
Total Common Shares Outstanding	2,002	2,002	2,002	2,002	2,002
Working Capital	35.03	101.25	59.93	114.12	212.37
Book Value Per Share	0.24	0.22	0.29	0.30	0.33
Tangible Book Value	473.98	447.59	549.37	571.78	622.65
Tangible Book Value Per Share	0.24	0.22	0.27	0.29	0.31
Land	16.44	15.7	16.95	16.86	18.65
Buildings	427.65	230.56	240.59	233.18	196.07
Machinery	205.38	189.88	148.05	149.93	157.14
Construction In Progress	7.99	7.06	53.59	13.28	181.31
Leasehold Improvements	68.85	61.32	54.88	55.13	55.98

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