China Star Entertainment 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	181.02	126.26	130.3	75.48	102.02
Short-Term Investments	474.59	404.64	410.23	0.03	0.03
Trading Asset Securities	9.2	11.8	21.74	69.38	87.53
Cash & Short-Term Investments	664.81	542.7	562.26	144.89	189.58
Cash Growth	22.50%	-3.48%	288.05%	-23.57%	-85.44%
Accounts Receivable	1.32	1.92	1.85	3.37	2
Other Receivables	0.01	0.05	0.05	222.6	247.35
Receivables	1.32	1.98	501.68	225.97	730.96
Inventory	3,234	3,111	3,841	3,883	3,714
Prepaid Expenses	-	-	-	9.31	7.4
Other Current Assets	-	3.38	8.26	289.92	429.09
Total Current Assets	3,900	3,659	4,913	4,553	5,072
Property, Plant & Equipment	335.86	358.42	95.43	55.92	52.21
Other Intangible Assets	0.14	0.31	0.5	-	-
Other Long-Term Assets	189.91	187.74	175.24	149.11	162.18
Total Assets	4,426	4,206	5,185	5,248	5,286
Accounts Payable	84.97	76.73	124.73	10.25	58.39
Accrued Expenses	-	16.08	15.58	2.98	4.2
Short-Term Debt	-	-	-	86.9	96.36
Current Portion of Long-Term Debt	1,946	270.14	350.31	50	1,479
Current Portion of Leases	6.37	6.91	10.71	3.24	0.98
Other Current Liabilities	844.61	426.02	578.73	590.03	583.15
Total Current Liabilities	2,882	795.88	1,080	743.4	2,222
Long-Term Debt	17.17	1,341	1,417	1,550	-
Long-Term Leases	7.79	11.28	25.1	4.26	-
Long-Term Deferred Tax Liabilities	2.28	2.97	1.82	0.45	-
Total Liabilities	2,909	2,151	2,524	2,298	2,222
Common Stock	24.29	24.28	24.61	24.61	24.86
Additional Paid-In Capital	-	2,037	2,064	2,064	2,083
Retained Earnings	-	-10.6	570.98	860.46	954.56
Comprehensive Income & Other	1,582	3.26	1.97	1.78	1.89
Total Common Equity	1,606	2,054	2,661	2,950	3,065
Minority Interest	-89.31	0.58	-0.66	-0.68	-0.66
Shareholders' Equity	1,517	2,054	2,660	2,950	3,064
Total Liabilities & Equity	4,426	4,206	5,185	5,248	5,286
Total Debt	1,977	1,629	1,803	1,694	1,576
Net Cash (Debt)	-1,312	-1,087	-1,241	-1,550	-1,387
Net Cash Per Share	-0.54	-0.45	-0.50	-0.62	-0.55
Filing Date Shares Outstanding	2,429	2,428	2,461	2,461	2,486
Total Common Shares Outstanding	2,429	2,428	2,461	2,461	2,486
Working Capital	1,018	2,863	3,833	3,810	2,850
Book Value Per Share	0.66	0.85	1.08	1.20	1.23
Tangible Book Value	1,606	2,054	2,661	2,950	3,065
Tangible Book Value Per Share	0.66	0.85	1.08	1.20	1.23
Buildings	-	205.71	8.09	8.09	8.09
Machinery	-	45.28	21.3	15.54	15.54
Leasehold Improvements	-	24.7	16.9	5.65	5.7

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