HKG:0351 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	55.69	62.77	14.52	18.09	53.38
Short-Term Investments	1	1.01	1.72	2.17	2.13
Trading Asset Securities	15.49	20.83	-	-	-
Cash & Short-Term Investments	72.18	84.6	16.24	20.26	55.5
Cash Growth	-14.68%	421.08%	-19.87%	-63.50%	-28.11%
Accounts Receivable	6.29	0.41	2.92	9.78	3.08
Other Receivables	1.33	11.61	2.79	2.99	2.71
Receivables	7.62	13.36	6.85	13.89	5.79
Prepaid Expenses	1.1	0.94	1.21	0.62	0.83
Other Current Assets	3.15	0.35	47.95	21.51	28.27
Total Current Assets	84.05	99.25	72.24	56.28	90.39
Property, Plant & Equipment	64.17	72.45	145.69	149.39	162.27
Goodwill	-	-	1.03	1.03	1.03
Other Intangible Assets	-	1	1	1	1
Total Assets	148.22	172.7	219.95	207.7	254.68
Accounts Payable	6.04	0.7	2.41	3.81	8.78
Accrued Expenses	2.85	3.77	3.77	4.95	3.62
Short-Term Debt	-	-	1.93	8.2	2.24
Current Portion of Long-Term Debt	-	-	-	41.8	0.44
Current Portion of Leases	1.76	3.36	5.02	5.39	4.88
Other Current Liabilities	0.83	0.88	8.62	4.13	1.06
Total Current Liabilities	11.47	8.71	21.76	68.27	21.01
Long-Term Debt	-	-	-	-	31.2
Long-Term Leases	-	1.76	5.12	1.85	4.08
Total Liabilities	11.47	10.47	26.87	70.12	56.29
Common Stock	1,981	1,981	1,981	1,906	1,906
Retained Earnings	-	-1,822	-1,793	-1,805	-1,749
Comprehensive Income & Other	-1,844	3.22	3.34	33.72	35.45
Total Common Equity	136.75	162.23	191.88	134.8	193.02
Minority Interest	-	-	1.2	2.77	5.37
Shareholders' Equity	136.75	162.23	193.08	137.57	198.39
Total Liabilities & Equity	148.22	172.7	219.95	207.7	254.68
Total Debt	1.76	5.12	12.07	57.24	42.84
Net Cash (Debt)	70.43	79.49	4.17	-36.97	12.67
Net Cash Growth	-11.40%	1806.57%	-	-	-75.97%
Net Cash Per Share	0.04	0.04	0.00	-0.02	0.01
Filing Date Shares Outstanding	1,995	1,995	1,995	1,695	1,695
Total Common Shares Outstanding	1,995	1,995	1,995	1,695	1,695
Working Capital	72.58	90.54	50.48	-12	69.37
Book Value Per Share	0.07	0.08	0.10	0.08	0.11
Tangible Book Value	136.75	161.23	189.85	132.78	190.99
Tangible Book Value Per Share	0.07	0.08	0.10	0.08	0.11
Machinery	-	101.07	195.43	195.13	195.06
Leasehold Improvements	-	3.03	3.03	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.