HKG:0157 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	116.16	112.12	116.51	166.81	168.61	193.34
Short-Term Investments	6.59	4.97	2.93	2.13	1.71	3.34
Cash & Short-Term Investments	122.74	117.09	119.44	168.93	170.32	196.68
Cash Growth	21.46%	-1.97%	-29.30%	-0.82%	-13.40%	19.28%
Accounts Receivable	167.83	120.84	68.17	77.42	75.8	115.16
Other Receivables	0.95	1.13	4.03	5.82	3.36	1.27
Receivables	168.77	121.97	72.2	83.23	79.16	116.43
Inventory	107.1	95.02	81.2	77.61	98.83	120.96
Prepaid Expenses	20.71	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	419.32	354.33	288.76	343.29	364.9	450.33
Property, Plant & Equipment	537.3	513.27	274.49	270.65	238.13	416.8
Long-Term Investments	1.76	2.41	-	-	-	-
Goodwill	-	-	-	25.16	25.68	29.61
Other Intangible Assets	-	-	-	-	-	5.65
Long-Term Accounts Receivable	14.29	17.11	-	-	-	-
Long-Term Deferred Tax Assets	23.69	23.56	18.12	14.26	13.95	18.26
Other Long-Term Assets	14.79	14.91	191.56	219.08	229.65	9.79
Total Assets	1,011	925.59	772.93	872.43	872.31	930.44

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	49.84	36.24	25.6	20.74	9.76	15.15
Accrued Expenses	45.68	40.47	35.27	30.73	35.77	55.5
Short-Term Debt	93.68	57.96	10.99	134.85	83.38	53.32
Current Portion of Long-Term Debt	175.48	119.57	57.22	33.46	30.46	34.48
Current Portion of Leases	12.88	9.45	6.09	3.43	5.57	7.02
Current Income Taxes Payable	4.17	1.8	1.13	3.03	7.54	19.28
Current Unearned Revenue	24.56	14.68	18.34	19.64	16.81	13.55
Other Current Liabilities	38.15	39.12	32.87	37.48	61.49	39.67
Total Current Liabilities	444.44	319.29	187.51	283.36	250.78	237.97
Long-Term Debt	126.91	117.33	124.04	3.5	6.02	9.48
Long-Term Leases	15.7	14.99	13.79	11.05	18.05	24.78
Pension & Post-Retirement Benefits	-	-	-	-	-	0.3
Total Liabilities	587.05	451.61	325.34	297.91	274.85	272.53

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	200.21	200.21	200.21	200.21	200.21	200.21
Additional Paid-In Capital	71.56	71.56	71.56	71.56	71.56	77.56
Retained Earnings	69.4	126.54	115.95	219.57	234.68	265.15
Comprehensive Income & Other	82.35	75.68	59.87	83.19	91.01	114.99
Shareholders' Equity	424.1	473.98	447.59	574.52	597.46	657.92
Total Liabilities & Equity	1,011	925.59	772.93	872.43	872.31	930.44

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	424.66	319.3	212.13	186.29	143.48	129.07
Net Cash (Debt)	-301.92	-202.21	-92.69	-17.36	26.84	67.6
Net Cash Growth	-	-	-	-	-60.29%	-24.77%
Net Cash Per Share	-0.15	-0.10	-0.05	-0.01	0.01	0.03
Filing Date Shares Outstanding	2,002	2,002	2,002	2,002	2,002	2,002
Total Common Shares Outstanding	2,002	2,002	2,002	2,002	2,002	2,002
Working Capital	-25.12	35.03	101.25	59.93	114.12	212.37
Book Value Per Share	0.21	0.24	0.22	0.29	0.30	0.33
Tangible Book Value	423.52	473.98	447.59	549.37	571.78	622.65
Tangible Book Value Per Share	0.21	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