HKG:0329 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	61.66	67.13	89.95	230.57	313.01
Short-Term Investments	23.86	61.27	35.87	17.35	51.64
Trading Asset Securities	113.42	111.08	115.03	110.26	145.74
Cash & Short-Term Investments	198.93	239.48	240.85	358.18	510.39
Cash Growth	-16.93%	-0.57%	-32.76%	-29.82%	-18.65%
Accounts Receivable	49.97	20.78	45.47	7.43	9.46
Other Receivables	-	4.26	2.48	3.88	1.46
Receivables	49.97	25.04	47.95	11.31	10.92
Inventory	7.02	6.67	6.72	6.26	7.29
Prepaid Expenses	-	15.41	4.54	12.18	6.57
Other Current Assets	-	0.14	0.94	1.09	3.92
Total Current Assets	255.92	286.74	300.99	389.02	539.09
Property, Plant & Equipment	3.22	7.18	14.8	22.36	5.58
Long-Term Investments	4.51	13.48	6.71	5.1	-
Other Long-Term Assets	-	1.09	1.09	1.09	-
Total Assets	263.65	308.48	323.58	417.56	544.67
Accrued Expenses	7.38	11.29	26.89	8.27	5.49
Short-Term Debt	-	-	-	46.86	85.77
Current Portion of Leases	2.62	3.34	3.17	7.09	5.82
Current Income Taxes Payable	0.8	0.79	0.8	0.34	5.59
Current Unearned Revenue	0.48	15.72	3.27	1.55	9.17
Other Current Liabilities	-	4.07	3.5	50.68	60.03
Total Current Liabilities	11.27	35.22	37.63	114.79	171.88
Long-Term Leases	-	2.62	5.96	9.14	-
Total Liabilities	11.27	37.84	43.6	123.92	171.88
Common Stock	15	15	15	15	15
Additional Paid-In Capital	498.79	498.79	498.79	498.79	498.79
Retained Earnings	-262.57	-238.68	-228.9	-215.78	-140.07
Comprehensive Income & Other	2.52	2.03	2.34	2.65	-0.93
Total Common Equity	253.73	277.14	287.24	300.66	372.79
Minority Interest	-1.36	-6.49	-7.25	-7.02	-
Shareholders' Equity	252.37	270.65	279.98	293.64	372.79
Total Liabilities & Equity	263.65	308.48	323.58	417.56	544.67
Total Debt	2.62	5.96	9.14	63.09	91.59
Net Cash (Debt)	196.31	233.52	231.71	295.09	418.8
Net Cash Growth	-15.93%	0.78%	-21.48%	-29.54%	112.18%
Net Cash Per Share	0.13	0.16	0.15	0.20	0.28
Filing Date Shares Outstanding	1,500	1,500	1,500	1,500	1,500
Total Common Shares Outstanding	1,500	1,500	1,500	1,500	1,500
Working Capital	244.64	251.53	263.35	274.23	367.21
Book Value Per Share	0.17	0.18	0.19	0.20	0.25
Tangible Book Value	253.73	277.14	287.24	300.66	372.79
Tangible Book Value Per Share	0.17	0.18	0.19	0.20	0.25
Machinery	-	2.26	2.25	2.19	1.14
Leasehold Improvements	-	2.79	2.79	2.79	2.77

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