HKG:0381 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	156.22	135.9	111.87	99.06	201.11
Short-Term Investments	-	-	45.17	47.63	43.54
Cash & Short-Term Investments	156.22	135.9	157.03	146.68	244.65
Cash Growth	14.95%	-13.46%	7.06%	-40.04%	388.96%
Accounts Receivable	41.61	57.43	57.23	57.33	35.23
Other Receivables	1.15	1.19	0.04	-	-
Receivables	42.76	58.62	57.27	57.33	35.23
Inventory	101.61	97.64	87.91	79.45	35.36
Prepaid Expenses	79.29	33.21	2.65	1.5	4.61
Other Current Assets	5.79	7.62	10.6	108.34	80.56
Total Current Assets	385.66	332.98	315.46	393.31	400.4
Property, Plant & Equipment	133.84	129	137.08	98.03	100.36
Long-Term Investments	171.96	204.89	246.97	310.34	351.84
Goodwill	52.77	50.2	50.94	54.8	56.9
Other Intangible Assets	5.85	5.9	5.8	8.78	29.92
Long-Term Deferred Tax Assets	0.14	0.07	1.59	0.88	0.64
Other Long-Term Assets	19.5	73.57	12.45	13.79	16.38
Total Assets	769.72	796.61	770.28	879.94	956.44
Accounts Payable	49.42	27.36	22.12	15.04	17.47
Accrued Expenses	45.2	52.51	42.82	82.15	61.69
Current Portion of Long-Term Debt	246.38	200.94	134.25	266.61	360.43
Current Portion of Leases	2.43	2.06	0.72	1.34	2.07
Current Income Taxes Payable	16.93	3.18	2.58	1.55	1.54
Current Unearned Revenue	5.91	-	-	-	-
Other Current Liabilities	45.97	73.35	74.87	106.85	215.65
Total Current Liabilities	412.24	359.41	277.35	473.54	658.84
Long-Term Debt	3.46	36.42	138.18	99.16	51.01
Long-Term Leases	4.63	4.17	1.85	2.6	2.73
Long-Term Deferred Tax Liabilities	11.99	12.96	12.93	19.63	20.71
Other Long-Term Liabilities	1.11	-	-	-	10.95
Total Liabilities	433.43	412.96	430.31	594.93	744.25
Common Stock	94.71	78.92	9.67	9.21	11.48
Additional Paid-In Capital	-	1,857	1,785	1,783	1,651
Retained Earnings	-	-1,817	-1,732	-1,770	-1,711
Comprehensive Income & Other	135.21	129.94	151.4	162.96	184.3
Total Common Equity	229.92	249.16	214.21	185.73	135.13
Minority Interest	106.37	134.49	125.77	99.27	77.07
Shareholders' Equity	336.29	383.65	339.98	285.01	212.19
Total Liabilities & Equity	769.72	796.61	770.28	879.94	956.44
Total Debt	256.9	243.59	275	369.72	416.23
Net Cash (Debt)	-100.68	-107.69	-117.96	-223.03	-171.58
Net Cash Per Share	-0.12	-0.32	-1.24	-4.40	-8.61
Filing Date Shares Outstanding	947.12	789.32	96.75	92.15	23.04
Total Common Shares Outstanding	947.12	789.32	96.75	92.15	23.04
Working Capital	-26.58	-26.43	38.11	-80.23	-258.44
Book Value Per Share	0.24	0.32	2.21	2.02	5.87
Tangible Book Value	171.3	193.06	157.47	122.15	48.3
Tangible Book Value Per Share	0.18	0.24	1.63	1.33	2.10
Land	-	54.7	64.4	63.2	57.6
Machinery	-	82.21	78.08	62.7	72.33
Leasehold Improvements	-	4.67	4.66	4.71	4.83

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