Esprit 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	54.56	79.44	434	2,011	2,648
Short-Term Investments	0.26	4.95	38	28	10
Cash & Short-Term Investments	54.83	84.39	472	2,039	2,658
Cash Growth	-35.03%	-82.12%	-76.85%	-23.29%	16.58%
Accounts Receivable	4.87	0.75	516	472	598
Other Receivables	23.79	14.47	122	177	284
Receivables	28.67	15.22	638	649	882
Inventory	-	-	1,301	1,777	1,413
Prepaid Expenses	2.93	22.13	106	114	403
Other Current Assets	-	-	71	112	101
Total Current Assets	86.43	121.74	2,588	4,691	5,457
Property, Plant & Equipment	1.57	2.56	1,457	1,947	2,401
Long-Term Investments	0.33	1.11	3	5	4
Goodwill	-	-	-	56	57
Other Intangible Assets	264.45	267.93	1,296	1,539	1,670
Long-Term Deferred Tax Assets	-	-	27	62	42
Other Long-Term Assets	1.55	1.52	344	365	416
Total Assets	354.32	416.3	5,762	8,665	10,047
Accounts Payable	-	8.34	374	497	328
Accrued Expenses	17.74	29.96	474	522	595
Current Portion of Leases	0.43	16.31	766	474	566
Current Income Taxes Payable	0.68	0.64	235	229	253
Current Unearned Revenue	3.91	-	-	-	-
Other Current Liabilities	10.89	28.9	634	738	706
Total Current Liabilities	33.64	84.15	2,483	2,460	2,448
Long-Term Debt	125.69	109	-	-	-
Long-Term Leases	0.92	-	1,189	1,578	2,066
Pension & Post-Retirement Benefits	-	-	11	5	18
Long-Term Deferred Tax Liabilities	45.65	45.65	113	387	398
Total Liabilities	205.9	238.8	3,796	4,430	4,930
Common Stock	28.31	283.08	283	283	283
Additional Paid-In Capital	8,844	8,590	8,590	8,590	8,590
Retained Earnings	-9,587	-9,566	-8,348	-6,009	-5,345
Comprehensive Income & Other	862.27	870.81	1,441	1,371	1,589
Shareholders' Equity	148.42	177.49	1,966	4,235	5,117
Total Liabilities & Equity	354.32	416.3	5,762	8,665	10,047
Total Debt	127.03	125.31	1,955	2,052	2,632
Net Cash (Debt)	-72.21	-40.92	-1,483	-13	26
Net Cash Per Share	-0.26	-0.14	-5.24	-0.05	0.10
Filing Date Shares Outstanding	283.08	283.1	283.1	283.1	283.1
Total Common Shares Outstanding	283.08	283.1	283.1	283.1	283.1
Working Capital	52.78	37.59	105	2,231	3,009
Book Value Per Share	0.52	0.63	6.94	14.96	18.07
Tangible Book Value	-116.03	-90.43	670	2,640	3,390
Tangible Book Value Per Share	-0.41	-0.32	2.37	9.33	11.97
Machinery	4.59	6.06	573	580	623
Construction In Progress	-	-	-	42	2
Leasehold Improvements	0.15	0.15	700	658	729

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