GBA Holdings Limited (HKG:0261)

GBA Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	18.16	14.83	39.66	26.66	48	149
Trading Asset Securities	28.23	14.76	13.66	17.7	49	60
Cash & Short-Term Investments	46.39	29.59	53.33	44.36	97	209
Cash Growth	1.43%	-44.51%	20.22%	-54.27%	-53.59%	19.43%
Accounts Receivable	2.33	0.57	1	25.74	1	7
Other Receivables	-	1.59	1.82	16.52	4	14
Receivables	2.33	2.16	2.81	42.26	5	21
Inventory	402.32	399.04	406.19	406.44	538	894
Prepaid Expenses	20.48	24.99	35.88	7.86	46	97
Other Current Assets	10	12.89	3	3	-	-
Total Current Assets	589.83	566.81	517.32	582.98	688	1,221
Property, Plant & Equipment	0.62	0.13	20.76	0.2	-	1
Long-Term Investments	93	93	109	170.5	220	259
Goodwill	0.15	-	9.36	-	-	-
Long-Term Deferred Tax Assets	-	-	0.87	-	-	-
Other Long-Term Assets	-	-	2.89	-	-	-
Total Assets	683.6	659.94	730.19	753.68	978	1,481
Accounts Payable	42.4	33.85	46.07	35.68	49	55
Accrued Expenses	7.47	7.14	9.84	3.74	7	6
Short-Term Debt	44.42	34.44	18.81	5.24	-	-
Current Portion of Leases	-	6.6	7.73	-	1	-
Current Income Taxes Payable	0	0	-	-	-	11
Current Unearned Revenue	48.79	25.37	7.54	12.34	17	451
Other Current Liabilities	17.53	22.51	25.02	18.09	24	32
Total Current Liabilities	160.61	129.91	115.01	75.08	98	555
Long-Term Leases	-	-	6.6	-	1	-
Total Liabilities	160.61	129.91	121.6	75.08	99	555
Common Stock	47.65	38.81	38.81	22.06	1,839	1,839
Additional Paid-In Capital	-	2,207	2,207	2,177	341	341
Retained Earnings	-	-2,328	-2,272	-2,174	-2,036	-1,976
Comprehensive Income & Other	490.42	629.05	641.26	653.15	735	722
Total Common Equity	538.06	547.35	615.33	678.6	879	926
Minority Interest	-15.07	-17.31	-6.74	-	-	-
Shareholders' Equity	522.99	530.03	608.59	678.6	879	926
Total Liabilities & Equity	683.6	659.94	730.19	753.68	978	1,481
Total Debt	44.42	41.04	33.13	5.24	2	-
Net Cash (Debt)	1.97	-11.45	20.19	39.12	95	209
Net Cash Growth	-79.41%	-	-48.38%	-58.82%	-54.55%	167.95%
Net Cash Per Share	0.01	-0.06	0.15	0.41	1.03	2.27
Filing Date Shares Outstanding	238.23	194.03	194.03	110.31	91.92	91.92
Total Common Shares Outstanding	238.23	194.03	194.03	110.31	91.92	91.92
Working Capital	429.22	436.91	402.31	507.9	590	666
Book Value Per Share	2.26	2.82	3.17	6.15	9.56	10.07
Tangible Book Value	537.91	547.35	605.98	678.6	879	926
Tangible Book Value Per Share	2.26	2.82	3.12	6.15	9.56	10.07
Machinery	4.64	4.36	4.28	1.99	2	23
Leasehold Improvements	9.11	8.75	8.75	-	-	-

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