HKG:0239 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	331.27	275.82	265.51	169.44	164.66
Short-Term Investments	5.71	4.5	4.47	4.05	4.28
Trading Asset Securities	13.27	14.2	12.09	10.9	13.62
Cash & Short-Term Investments	350.24	294.52	282.08	184.39	182.56
Cash Growth	18.92%	4.41%	52.98%	1.00%	35.22%
Accounts Receivable	21.54	28.72	23	13.47	8.73
Other Receivables	4	3.92	-	-	0.01
Receivables	25.53	32.64	23	13.47	8.74
Inventory	12.63	12.08	12.2	15.83	15.14
Total Current Assets	388.41	339.24	317.27	213.68	206.44
Property, Plant & Equipment	431.56	495.73	581.86	601.16	622.74
Long-Term Investments	4.83	4.87	4.9	4.96	5.11
Other Intangible Assets	2.45	2.45	2.45	2.45	2.45
Long-Term Deferred Tax Assets	1.13	1.07	0.98	0.88	1.01
Total Assets	828.37	843.35	907.47	823.14	837.75
Accounts Payable	1.81	1.44	1.47	0.92	1.64
Accrued Expenses	11.14	12.5	15.46	11.29	9.28
Short-Term Debt	4.79	4.2	4.74	5.5	16.21
Current Income Taxes Payable	2.02	1.41	16.32	0.93	3.57
Current Unearned Revenue	0.32	0.29	5.33	0.29	0.28
Other Current Liabilities	1.03	1.04	0.87	0.82	0.78
Total Current Liabilities	21.11	20.89	44.19	19.74	31.77
Long-Term Unearned Revenue	43.38	39.69	39.05	36.77	38.84
Pension & Post-Retirement Benefits	6.84	6.47	5.96	5.35	6.15
Long-Term Deferred Tax Liabilities	32.21	42.33	51.02	51.98	51.2
Other Long-Term Liabilities	2.07	2.07	2.07	2.07	2.07
Total Liabilities	105.63	111.45	142.28	115.91	130.03
Common Stock	15.58	15.58	15.58	15.58	15.58
Additional Paid-In Capital	707.17	22	22	22	22
Retained Earnings	-	547.04	530.94	468.91	458.96
Comprehensive Income & Other	-	147.29	196.66	200.74	211.19
Shareholders' Equity	722.75	731.91	765.18	707.23	707.72
Total Liabilities & Equity	828.37	843.35	907.47	823.14	837.75
Total Debt	4.79	4.2	4.74	5.5	16.21
Net Cash (Debt)	345.45	290.31	277.34	178.89	166.35
Net Cash Growth	18.99%	4.68%	55.03%	7.54%	41.99%
Net Cash Per Share	1.11	0.93	0.89	0.57	0.53
Filing Date Shares Outstanding	311.64	311.64	311.64	311.64	311.64
Total Common Shares Outstanding	311.64	311.64	311.64	311.64	311.64
Working Capital	367.3	318.35	273.09	193.94	174.67
Book Value Per Share	2.32	2.35	2.46	2.27	2.27
Tangible Book Value	720.3	729.46	762.73	704.78	705.27
Tangible Book Value Per Share	2.31	2.34	2.45	2.26	2.26
Land	-	264.6	322.6	334.7	335
Machinery	-	37.63	37.75	35.86	35.76

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.