Glorious Sun Enterprises 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	1,204	1,202	1,704	2,167	1,772
Short-Term Investments	8.44	76.93	22.27	52.61	636.03
Trading Asset Securities	12.03	51.87	33.39	-	-
Cash & Short-Term Investments	1,225	1,330	1,760	2,219	2,408
Cash Growth	-7.94%	-24.39%	-20.72%	-7.85%	29.53%
Accounts Receivable	91.05	104.32	224.43	302.49	411.7
Other Receivables	0.57	4.64	-	-	-
Receivables	91.62	108.96	224.43	302.49	411.7
Inventory	244.38	330.07	223.41	159.76	166.76
Prepaid Expenses	107.19	48.05	22.8	13.73	30.39
Total Current Assets	1,668	1,817	2,230	2,695	3,017
Property, Plant & Equipment	27.48	32.85	35.55	30.47	39.38
Long-Term Investments	2,044	1,708	773.22	380.74	229.94
Long-Term Deferred Tax Assets	4.72	3.21	11.39	9.18	9.99
Other Long-Term Assets	2.24	2.42	2.23	1.81	0.61
Total Assets	3,746	3,563	3,053	3,118	3,297
Accounts Payable	79.17	78.37	139.36	137.95	228.65
Accrued Expenses	-	233.35	240.49	204.15	209.35
Short-Term Debt	-	-	14.18	48.76	19.4
Current Portion of Leases	5.86	6.46	6.38	5.7	8.48
Current Income Taxes Payable	10.7	12.66	3.33	3.24	12.97
Current Unearned Revenue	301.42	398.98	196.74	199.94	251.99
Other Current Liabilities	320.86	54.79	55.38	73.01	53.29
Total Current Liabilities	718.01	784.6	655.85	672.74	784.14
Long-Term Leases	11.05	13.94	18.04	14.3	21.49
Long-Term Deferred Tax Liabilities	4.09	1.47	1.3	0.87	1.27
Total Liabilities	733.16	800.01	675.19	687.92	806.89
Common Stock	150	151.02	152.26	152.8	153
Additional Paid-In Capital	-	1,103	1,113	1,116	1,118
Retained Earnings	-	1,083	1,091	1,141	1,192
Treasury Stock	-	-6.34	-4.14	-	-1.66
Comprehensive Income & Other	2,837	419.92	24.67	18.48	5.25
Total Common Equity	2,987	2,751	2,377	2,429	2,467
Minority Interest	26.1	12.64	0.88	0.79	23.44
Shareholders' Equity	3,013	2,763	2,377	2,430	2,490
Total Liabilities & Equity	3,746	3,563	3,053	3,118	3,297
Total Debt	16.91	20.4	38.59	68.76	49.37
Net Cash (Debt)	1,208	1,310	1,721	2,151	2,359
Net Cash Growth	-7.80%	-23.89%	-19.98%	-8.83%	30.73%
Net Cash Per Share	0.80	0.87	1.13	1.41	1.53
Filing Date Shares Outstanding	1,499	1,504	1,517	1,528	1,530
Total Common Shares Outstanding	1,499	1,504	1,518	1,528	1,528
Working Capital	949.85	1,033	1,574	2,023	2,233
Book Value Per Share	1.99	1.83	1.57	1.59	1.61
Tangible Book Value	2,987	2,751	2,377	2,429	2,467
Tangible Book Value Per Share	1.99	1.83	1.57	1.59	1.61
Buildings	-	13.8	14.07	14.5	15.53
Machinery	-	32.7	33.33	33.68	35.5
Leasehold Improvements	-	8.97	8.31	6.97	6.12

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