China Healthwise Holdings 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	4.37	9.7	14.42	16.85	40.01	34.83
Short-Term Investments	3.25	3.43	4.88	5.71	4.71	5.26
Trading Asset Securities	42.81	35.02	39.86	56.17	56.9	105.09
Cash & Short-Term Investments	50.42	48.15	59.16	78.73	101.62	145.18
Cash Growth	14.85%	-18.61%	-24.86%	-22.52%	-30.00%	-16.89%
Accounts Receivable	1.6	4.06	5.52	5.8	5.68	6.75
Other Receivables	-	-	-	0.15	-	-
Receivables	11.2	11.78	21.14	137.96	38.07	93.89
Inventory	35.68	49.77	56.02	55.12	60.71	47.96
Prepaid Expenses	1.71	1.35	3.33	3.2	1.45	1.56
Other Current Assets	1.8	2.2	-	-	-	-
Total Current Assets	100.81	113.25	139.66	275.02	201.86	288.59
Property, Plant & Equipment	8.85	7.37	7.98	6.75	2.51	3.5
Long-Term Investments	0.71	0.58	0.56	1.14	2.4	2.61
Long-Term Deferred Tax Assets	-	-	-	2.7	1.14	3.61
Total Assets	110.9	122.05	149.67	287.66	314.1	434.28
Accounts Payable	4.49	18.07	23.27	23.77	17.6	10.7
Short-Term Debt	32.39	32.57	28.72	31.26	12.04	20
Current Portion of Long-Term Debt	-	-	72.24	-	72.3	-
Current Portion of Leases	6.15	5.22	5.79	4.75	5.14	6.18
Current Income Taxes Payable	1.71	1.71	2.78	2.78	3.56	3.85
Other Current Liabilities	12.14	15.42	10.16	12.2	9.01	9.63
Total Current Liabilities	56.88	73	142.95	74.76	119.64	50.35
Long-Term Debt	65.31	63.3	-	71.04	-	85.5
Long-Term Leases	4.08	2.64	2.15	2.84	1.39	2.14
Long-Term Deferred Tax Liabilities	1.6	1.48	0.17	0.37	-	-
Total Liabilities	127.86	140.43	145.27	149.01	121.03	137.99
Common Stock	7.71	7.71	7.71	7.71	7.71	770.48
Additional Paid-In Capital	25.68	25.68	25.68	25.68	25.68	337.17
Retained Earnings	-67.68	-69.09	-48.65	85.91	128.96	-842.27
Comprehensive Income & Other	17.34	17.33	19.67	19.36	30.73	30.91
Total Common Equity	-16.96	-18.38	4.4	138.65	193.06	296.29
Shareholders' Equity	-16.96	-18.38	4.4	138.65	193.06	296.29
Total Liabilities & Equity	110.9	122.05	149.67	287.66	314.1	434.28
Total Debt	107.93	103.74	108.9	109.9	90.86	113.82
Net Cash (Debt)	-57.51	-55.59	-49.74	-31.17	10.76	31.36
Net Cash Growth	-	-	-	-	-65.68%	13.36%
Net Cash Per Share	-0.07	-0.07	-0.06	-0.04	0.01	0.04
Filing Date Shares Outstanding	770.48	770.48	770.48	770.48	770.48	770.48
Total Common Shares Outstanding	770.48	770.48	770.48	770.48	770.48	770.48
Working Capital	43.93	40.25	-3.3	200.26	82.22	238.24
Book Value Per Share	-0.02	-0.02	0.01	0.18	0.25	0.38
Tangible Book Value	-16.96	-18.38	4.4	138.65	193.06	296.29
Tangible Book Value Per Share	-0.02	-0.02	0.01	0.18	0.25	0.38
Machinery	-	0.37	0.76	1.06	0.94	0.92
Leasehold Improvements	-	0.9	0.74	0.74	0.23	0.33

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