GBA Holdings 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	36.68	14.83	39.66	26.66	48
Trading Asset Securities	13.69	14.76	13.66	17.7	49
Cash & Short-Term Investments	50.37	29.59	53.33	44.36	97
Cash Growth	70.22%	-44.51%	20.22%	-54.27%	-53.59%
Accounts Receivable	0.92	0.57	1	25.74	1
Other Receivables	-	1.59	1.82	16.52	4
Receivables	0.92	2.16	2.81	42.26	5
Inventory	339.75	399.04	406.19	406.44	538
Finance Div. Loans and Leases	36.78	98.15	16.12	79.07	2
Prepaid Expenses	11.77	24.99	35.88	7.86	46
Other Current Assets	-	12.89	3	3	-
Total Current Assets	439.58	566.81	517.32	582.98	688
Property, Plant & Equipment	0.52	0.13	20.76	0.2	-
Long-Term Investments	97	93	109	170.5	220
Goodwill	0.15	-	9.36	-	-
Finance Div. Loans and Leases Long-Term	10.67	-	70	-	70
Long-Term Deferred Tax Assets	-	-	0.87	-	-
Other Long-Term Assets	-	-	2.89	-	-
Total Assets	547.92	659.94	730.19	753.68	978
Accounts Payable	25.23	33.85	46.07	35.68	49
Accrued Expenses	-	7.14	9.84	3.74	7
Short-Term Debt	-	34.44	18.81	5.24	-
Current Portion of Leases	-	6.6	7.73	-	1
Current Income Taxes Payable	-	0	-	-	-
Current Unearned Revenue	-	25.37	7.54	12.34	17
Other Current Liabilities	55.17	22.51	25.02	18.09	24
Total Current Liabilities	80.4	129.91	115.01	75.08	98
Long-Term Leases	-	-	6.6	-	1
Total Liabilities	80.4	129.91	121.6	75.08	99
Common Stock	56.96	38.81	38.81	22.06	1,839
Additional Paid-In Capital	-	2,207	2,207	2,177	341
Retained Earnings	-	-2,328	-2,272	-2,174	-2,036
Comprehensive Income & Other	426.3	629.05	641.26	653.15	735
Total Common Equity	483.26	547.35	615.33	678.6	879
Minority Interest	-15.73	-17.31	-6.74	-	-
Shareholders' Equity	467.52	530.03	608.59	678.6	879
Total Liabilities & Equity	547.92	659.94	730.19	753.68	978
Total Debt	-	41.04	33.13	5.24	2
Net Cash (Debt)	50.37	-11.45	20.19	39.12	95
Net Cash Growth	-	-	-48.38%	-58.82%	-54.55%
Net Cash Per Share	0.20	-0.06	0.15	0.41	1.03
Filing Date Shares Outstanding	196.83	194.03	194.03	110.31	91.92
Total Common Shares Outstanding	196.83	194.03	194.03	110.31	91.92
Working Capital	359.18	436.91	402.31	507.9	590
Book Value Per Share	2.46	2.82	3.17	6.15	9.56
Tangible Book Value	483.1	547.35	605.98	678.6	879
Tangible Book Value Per Share	2.45	2.82	3.12	6.15	9.56
Machinery	-	4.36	4.28	1.99	2
Leasehold Improvements	-	8.75	8.75	-	-

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