HKG:0361 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	41.96	116.01	111.97	141.17	122.73
Short-Term Investments	8.92	2.97	2.66	4.53	8.32
Cash & Short-Term Investments	50.87	118.98	114.62	145.69	131.05
Cash Growth	-57.24%	3.80%	-21.33%	11.18%	10.77%
Accounts Receivable	51.82	30.73	13.5	44.21	66.99
Other Receivables	-	-	-	13.3	-
Receivables	51.82	30.73	13.5	57.51	66.99
Inventory	35.16	18.74	17.81	22.74	55.91
Prepaid Expenses	6.14	2.77	1.5	2.64	4.08
Other Current Assets	0.08	0.11	2.24	1.97	0.31
Total Current Assets	144.07	171.33	149.68	230.56	258.33
Property, Plant & Equipment	235.57	227.2	237.2	256.48	296.7
Long-Term Investments	1.32	1.32	1.32	1.32	1.32
Goodwill	14.54	-	-	-	-
Other Long-Term Assets	0.13	0.13	0.13	0.26	1.16
Total Assets	395.63	399.97	388.33	488.61	557.51
Accounts Payable	31.71	23.99	21.66	29.5	73.63
Accrued Expenses	33.01	26.44	18.7	20.37	22.65
Short-Term Debt	51.73	-	-	64.82	63.46
Current Portion of Long-Term Debt	-	56.38	58.24	59.55	65.43
Current Portion of Leases	4.22	0.11	0.1	2.04	2.12
Current Income Taxes Payable	-	1.03	0.18	2.58	0.15
Current Unearned Revenue	0.29	0.55	0.32	0.88	3.99
Total Current Liabilities	120.96	108.5	99.2	179.74	231.43
Long-Term Debt	-	63.35	58.23	53.52	49.19
Long-Term Leases	1.86	0.51	0.64	5.99	8.82
Long-Term Deferred Tax Liabilities	-	-	-	-	0.35
Total Liabilities	122.82	172.36	158.06	239.25	289.8
Common Stock	58.51	52.01	52.01	52.01	52.01
Additional Paid-In Capital	503.37	433.34	433.34	433.34	433.34
Retained Earnings	-321.66	-297.08	-294.72	-276.18	-260.23
Comprehensive Income & Other	29.87	36.61	36.91	37.47	39.87
Total Common Equity	270.09	224.88	227.54	246.64	264.99
Minority Interest	2.73	2.73	2.73	2.73	2.73
Shareholders' Equity	272.82	227.61	230.27	249.37	267.72
Total Liabilities & Equity	395.63	399.97	388.33	488.61	557.51
Total Debt	57.81	120.35	117.21	185.92	189.03
Net Cash (Debt)	-6.94	-1.37	-2.59	-40.23	-57.99
Net Cash Per Share	-0.00	-0.00	-0.00	-0.01	-0.01
Filing Date Shares Outstanding	5,851	5,201	5,201	5,201	5,201
Total Common Shares Outstanding	5,851	5,201	5,201	5,201	5,201
Working Capital	23.12	62.82	50.48	50.82	26.9
Book Value Per Share	0.05	0.04	0.04	0.05	0.05
Tangible Book Value	255.54	224.88	227.54	246.64	264.99
Tangible Book Value Per Share	0.04	0.04	0.04	0.05	0.05
Land	57.74	57.84	67.25	71.91	88.15
Machinery	61.93	52.5	47.47	56.7	61.57
Leasehold Improvements	6.25	1.17	1.1	1.44	1.5