HKG:0361 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	109.53	116.01	111.97	141.17	122.73	113.79
Short-Term Investments	2.71	2.97	2.66	4.53	8.32	4.52
Cash & Short-Term Investments	112.24	118.98	114.62	145.69	131.05	118.31
Cash Growth	-8.67%	3.80%	-21.33%	11.18%	10.77%	-3.64%
Accounts Receivable	29.18	30.73	13.5	44.21	66.99	65.98
Other Receivables	-	-	-	13.3	-	-
Receivables	29.18	30.73	13.5	57.51	66.99	65.98
Inventory	12.24	18.74	17.81	22.74	55.91	57.11
Prepaid Expenses	2.43	2.77	1.5	2.64	4.08	3.1
Other Current Assets	0.08	0.11	2.24	1.97	0.31	0.18
Total Current Assets	156.16	171.33	149.68	230.56	258.33	244.67
Property, Plant & Equipment	221.85	227.2	237.2	256.48	296.7	311.23
Long-Term Investments	1.32	1.32	1.32	1.32	1.32	2.4
Other Long-Term Assets	0.13	0.13	0.13	0.26	1.16	0.22
Total Assets	379.46	399.97	388.33	488.61	557.51	558.52
Accounts Payable	16.22	23.99	21.66	29.5	73.63	54.96
Accrued Expenses	23.22	26.44	18.7	20.37	22.65	19.09
Short-Term Debt	30.58	-	-	64.82	63.46	83.26
Current Portion of Long-Term Debt	28.72	56.38	58.24	59.55	65.43	63.1
Current Portion of Leases	0.12	0.11	0.1	2.04	2.12	1.01
Current Income Taxes Payable	0.49	1.03	0.18	2.58	0.15	-
Current Unearned Revenue	0.6	0.55	0.32	0.88	3.99	0.29
Total Current Liabilities	99.96	108.5	99.2	179.74	231.43	221.72
Long-Term Debt	66.06	63.35	58.23	53.52	49.19	45.2
Long-Term Leases	0.45	0.51	0.64	5.99	8.82	-
Long-Term Deferred Tax Liabilities	-	-	-	-	0.35	0.4
Total Liabilities	166.46	172.36	158.06	239.25	289.8	267.32
Common Stock	52.01	52.01	52.01	52.01	52.01	52.01
Additional Paid-In Capital	433.34	433.34	433.34	433.34	433.34	433.34
Retained Earnings	-311.69	-297.08	-294.72	-276.18	-260.23	-236.56
Comprehensive Income & Other	36.61	36.61	36.91	37.47	39.87	39.68
Total Common Equity	210.27	224.88	227.54	246.64	264.99	288.47
Minority Interest	2.73	2.73	2.73	2.73	2.73	2.73
Shareholders' Equity	213	227.61	230.27	249.37	267.72	291.2
Total Liabilities & Equity	379.46	399.97	388.33	488.61	557.51	558.52
Total Debt	125.92	120.35	117.21	185.92	189.03	192.57
Net Cash (Debt)	-13.69	-1.37	-2.59	-40.23	-57.99	-74.26
Net Cash Per Share	-0.00	-0.00	-0.00	-0.01	-0.01	-0.01
Filing Date Shares Outstanding	5,201	5,201	5,201	5,201	5,201	5,201
Total Common Shares Outstanding	5,201	5,201	5,201	5,201	5,201	5,201
Working Capital	56.21	62.82	50.48	50.82	26.9	22.95
Book Value Per Share	0.04	0.04	0.04	0.05	0.05	0.06
Tangible Book Value	210.27	224.88	227.54	246.64	264.99	288.47
Tangible Book Value Per Share	0.04	0.04	0.04	0.05	0.05	0.06
Land	-	57.84	67.25	71.91	88.15	95.6
Machinery	-	52.5	47.47	56.7	61.57	59.1
Leasehold Improvements	-	1.17	1.1	1.44	1.5	1.48

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