China Healthwise 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	9.19	9.7	14.42	16.85	40.01
Short-Term Investments	3.53	3.43	4.88	5.71	4.71
Trading Asset Securities	53.44	35.02	39.86	56.17	56.9
Cash & Short-Term Investments	66.16	48.15	59.16	78.73	101.62
Cash Growth	37.40%	-18.61%	-24.86%	-22.52%	-30.00%
Accounts Receivable	2.39	4.06	5.52	5.8	5.68
Other Receivables	-	-	-	0.15	-
Receivables	8.67	11.78	21.14	137.96	38.07
Inventory	40.11	49.77	56.02	55.12	60.71
Prepaid Expenses	1.34	1.35	3.33	3.2	1.45
Other Current Assets	2.1	2.2	-	-	-
Total Current Assets	118.38	113.25	139.66	275.02	201.86
Property, Plant & Equipment	6.08	7.37	7.98	6.75	2.51
Long-Term Investments	0.57	0.58	0.56	1.14	2.4
Long-Term Deferred Tax Assets	-	-	-	2.7	1.14
Total Assets	125.21	122.05	149.67	287.66	314.1
Accounts Payable	16.19	18.07	23.27	23.77	17.6
Short-Term Debt	31.43	32.57	28.72	31.26	12.04
Current Portion of Long-Term Debt	67.46	-	72.24	-	72.3
Current Portion of Leases	5.27	5.22	5.79	4.75	5.14
Current Income Taxes Payable	1.71	1.71	2.78	2.78	3.56
Other Current Liabilities	21.37	15.42	10.16	12.2	9.01
Total Current Liabilities	143.44	73	142.95	74.76	119.64
Long-Term Debt	-	63.3	-	71.04	-
Long-Term Leases	1.97	2.64	2.15	2.84	1.39
Long-Term Deferred Tax Liabilities	0.8	1.48	0.17	0.37	-
Total Liabilities	146.2	140.43	145.27	149.01	121.03
Common Stock	7.71	7.71	7.71	7.71	7.71
Additional Paid-In Capital	-	25.68	25.68	25.68	25.68
Retained Earnings	-	-69.09	-48.65	85.91	128.96
Comprehensive Income & Other	-28.7	17.33	19.67	19.36	30.73
Total Common Equity	-20.99	-18.38	4.4	138.65	193.06
Shareholders' Equity	-20.99	-18.38	4.4	138.65	193.06
Total Liabilities & Equity	125.21	122.05	149.67	287.66	314.1
Total Debt	106.13	103.74	108.9	109.9	90.86
Net Cash (Debt)	-39.98	-55.59	-49.74	-31.17	10.76
Net Cash Growth	-	-	-	-	-65.68%
Net Cash Per Share	-0.05	-0.07	-0.06	-0.04	0.01
Filing Date Shares Outstanding	770.48	770.48	770.48	770.48	770.48
Total Common Shares Outstanding	770.48	770.48	770.48	770.48	770.48
Working Capital	-25.06	40.25	-3.3	200.26	82.22
Book Value Per Share	-0.03	-0.02	0.01	0.18	0.25
Tangible Book Value	-20.99	-18.38	4.4	138.65	193.06
Tangible Book Value Per Share	-0.03	-0.02	0.01	0.18	0.25
Machinery	-	0.37	0.76	1.06	0.94
Leasehold Improvements	-	0.9	0.74	0.74	0.23

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