HKG:0264 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	27.97	0.83	1	2.5	1.47
Cash & Short-Term Investments	27.97	0.83	1	2.5	1.47
Cash Growth	3273.46%	-16.85%	-60.04%	69.84%	-35.57%
Accounts Receivable	3.41	5.3	5.53	7.94	7.09
Other Receivables	-	0.88	1.03	-0.31	2.45
Receivables	3.41	6.18	6.56	7.63	9.54
Inventory	1.17	2.01	4.59	5.72	10.57
Prepaid Expenses	5.13	0.42	0.37	0.46	0.72
Other Current Assets	-	1.44	0.73	1.53	2.74
Total Current Assets	37.68	10.88	13.25	17.83	25.03
Property, Plant & Equipment	2.27	-	-	11.56	15.24
Other Long-Term Assets	-	-	0.78	1.19	0.91
Total Assets	39.95	10.88	14.03	30.58	41.19
Accounts Payable	4.66	4.77	3.1	7.03	4.76
Accrued Expenses	7.89	8.18	5.66	4.45	5.39
Short-Term Debt	21.98	33.54	32.66	30.9	32.9
Current Portion of Long-Term Debt	14.16	4.46	15.6	4.86	5.21
Current Portion of Leases	0.25	3.96	3.15	4.33	4.34
Current Income Taxes Payable	0.87	-	-	-	-
Other Current Liabilities	3.41	4.85	6.22	5.17	5.69
Total Current Liabilities	53.22	59.74	66.38	56.74	58.29
Long-Term Debt	4.09	12.77	3.91	14.14	4.76
Long-Term Leases	-	0.39	3.06	5.72	8.67
Total Liabilities	57.32	72.9	73.36	76.6	71.72
Common Stock	4.62	4.23	4.13	3.83	3.83
Additional Paid-In Capital	-	100.15	90.47	77.76	77.76
Retained Earnings	-	-180.28	-163.22	-135.31	-116.37
Comprehensive Income & Other	-19.47	13.9	9.3	7.71	4.25
Total Common Equity	-14.86	-62.01	-59.33	-46.02	-30.54
Minority Interest	-2.52	-0.01	-	-	-
Shareholders' Equity	-17.37	-62.02	-59.33	-46.02	-30.54
Total Liabilities & Equity	39.95	10.88	14.03	30.58	41.19
Total Debt	40.48	55.11	58.39	59.94	55.87
Net Cash (Debt)	-12.52	-54.28	-57.39	-57.45	-54.4
Net Cash Per Share	-0.03	-0.13	-0.15	-0.15	-0.14
Filing Date Shares Outstanding	461.74	422.72	412.7	382.7	382.7
Total Common Shares Outstanding	461.74	422.72	412.7	382.7	382.7
Working Capital	-15.55	-48.87	-53.13	-38.91	-33.26
Book Value Per Share	-0.03	-0.15	-0.14	-0.12	-0.08
Tangible Book Value	-14.86	-62.01	-59.33	-46.02	-30.54
Tangible Book Value Per Share	-0.03	-0.15	-0.14	-0.12	-0.08
Machinery	-	6.46	6.55	6.94	7.18
Leasehold Improvements	-	7.15	7.3	7.42	10.08

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