HKG:0264 Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1.31	0.83	1	2.5	1.47	2.28
Cash & Short-Term Investments	1.31	0.83	1	2.5	1.47	2.28
Cash Growth	53.40%	-16.85%	-60.04%	69.84%	-35.57%	-84.84%
Accounts Receivable	14.23	5.3	5.53	7.94	7.09	9.83
Other Receivables	-	0.88	1.03	-0.31	2.45	2.12
Receivables	14.23	6.18	6.56	7.63	9.54	11.95
Inventory	3.31	2.01	4.59	5.72	10.57	11.27
Prepaid Expenses	2.87	0.42	0.37	0.46	0.72	0.98
Other Current Assets	-	1.44	0.73	1.53	2.74	1.86
Total Current Assets	21.72	10.88	13.25	17.83	25.03	28.33
Property, Plant & Equipment	0.56	-	-	11.56	15.24	2.09
Other Long-Term Assets	-	-	0.78	1.19	0.91	1.68
Total Assets	22.29	10.88	14.03	30.58	41.19	32.09
Accounts Payable	14.01	4.77	3.1	7.03	4.76	2.75
Accrued Expenses	-	8.18	5.66	4.45	5.39	3.99
Short-Term Debt	10.71	33.54	32.66	30.9	32.9	22.02
Current Portion of Long-Term Debt	4.33	4.46	15.6	4.86	5.21	-
Current Portion of Leases	2.73	3.96	3.15	4.33	4.34	5.52
Other Current Liabilities	31.72	4.85	6.22	5.17	5.69	3.58
Total Current Liabilities	63.5	59.74	66.38	56.74	58.29	37.85
Long-Term Debt	13.36	12.77	3.91	14.14	4.76	3.26
Long-Term Leases	0.04	0.39	3.06	5.72	8.67	1.86
Total Liabilities	76.89	72.9	73.36	76.6	71.72	42.98
Common Stock	4.32	4.23	4.13	3.83	3.83	3.83
Additional Paid-In Capital	115.67	100.15	90.47	77.76	77.76	77.76
Retained Earnings	-187.88	-180.28	-163.22	-135.31	-116.37	-95.39
Comprehensive Income & Other	15	13.9	9.3	7.71	4.25	2.91
Total Common Equity	-52.89	-62.01	-59.33	-46.02	-30.54	-10.89
Minority Interest	-1.72	-0.01	-	-	-	-
Shareholders' Equity	-54.61	-62.02	-59.33	-46.02	-30.54	-10.89
Total Liabilities & Equity	22.29	10.88	14.03	30.58	41.19	32.09
Total Debt	31.16	55.11	58.39	59.94	55.87	32.67
Net Cash (Debt)	-29.85	-54.28	-57.39	-57.45	-54.4	-30.39
Net Cash Per Share	-0.07	-0.13	-0.15	-0.15	-0.14	-0.08
Filing Date Shares Outstanding	431.74	422.72	412.7	382.7	382.7	382.7
Total Common Shares Outstanding	431.74	422.72	412.7	382.7	382.7	382.7
Working Capital	-41.78	-48.87	-53.13	-38.91	-33.26	-9.53
Book Value Per Share	-0.12	-0.15	-0.14	-0.12	-0.08	-0.03
Tangible Book Value	-52.89	-62.01	-59.33	-46.02	-30.54	-10.89
Tangible Book Value Per Share	-0.12	-0.15	-0.14	-0.12	-0.08	-0.03
Machinery	-	6.46	6.55	6.94	7.18	13.76
Leasehold Improvements	-	7.15	7.3	7.42	10.08	12.6

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