Legend Upstar Holdings 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	209.95	286	219.18	212.79	285.83	478.32
Short-Term Investments	-	-	-	-	2.34	17.24
Cash & Short-Term Investments	209.95	286	219.18	212.79	288.16	495.55
Cash Growth	3.76%	30.48%	3.01%	-26.16%	-41.85%	-9.13%
Accounts Receivable	160.41	80.62	64.84	102.5	123.67	90.86
Other Receivables	13.32	35.02	26.59	24.62	20.75	32.15
Receivables	387.1	366.71	425.14	479.48	452.14	237.34
Total Current Assets	597.05	652.71	644.32	692.27	740.3	732.9
Property, Plant & Equipment	22.42	16.58	29.78	45.45	29.99	22.74
Long-Term Investments	-	-	-	-	4.04	27.8
Long-Term Deferred Tax Assets	13.06	13.58	10.54	12.31	6.35	10.76
Other Long-Term Assets	905.7	952.9	1,007	1,061	1,003	813.6
Total Assets	1,539	1,636	1,691	1,821	1,793	1,608
Accounts Payable	194.37	45.3	49.43	45.53	57.76	47.33
Accrued Expenses	-	76.86	76.15	119.8	128.99	108.18
Short-Term Debt	0.21	0.21	0.42	10.42	0.42	3.75
Current Portion of Long-Term Debt	15.01	146.01	109.36	36.36	54.25	198.69
Current Portion of Leases	8.71	9.5	16.06	21.63	20.74	18.24
Current Income Taxes Payable	4.54	3.84	1.92	8.04	7.88	3.63
Total Current Liabilities	222.83	281.71	253.34	241.79	270.02	379.82
Long-Term Debt	219.54	227.04	274.87	403.6	367.73	131
Long-Term Leases	4.08	1.35	8.8	17.73	11.21	4.46
Long-Term Deferred Tax Liabilities	9.56	9.17	8.07	8.6	6.45	4.53
Other Long-Term Liabilities	5.72	5.2	6.89	7.69	-	-
Total Liabilities	461.72	524.46	551.97	679.4	655.41	519.81
Common Stock	180.53	180.53	180.53	180.53	180.53	180.53
Additional Paid-In Capital	745.09	745.09	745.09	745.09	745.09	745.09
Retained Earnings	-	723.73	748.58	749.29	749.45	693.21
Comprehensive Income & Other	148.71	-540.75	-540.75	-540.77	-544.16	-537.75
Total Common Equity	1,074	1,109	1,133	1,134	1,131	1,081
Minority Interest	3.19	2.72	6.03	6.99	6.95	6.91
Shareholders' Equity	1,078	1,111	1,139	1,141	1,138	1,088
Total Liabilities & Equity	1,539	1,636	1,691	1,821	1,793	1,608
Total Debt	247.54	384.1	409.51	489.74	454.34	356.13
Net Cash (Debt)	-37.59	-98.11	-190.32	-276.95	-166.18	139.42
Net Cash Growth	-	-	-	-	-	-24.22%
Net Cash Per Share	-0.02	-0.05	-0.11	-0.15	-0.09	0.08
Filing Date Shares Outstanding	1,805	1,805	1,805	1,805	1,805	1,805
Total Common Shares Outstanding	1,805	1,805	1,805	1,805	1,805	1,805
Working Capital	374.22	371	390.98	450.48	470.28	353.08
Book Value Per Share	0.60	0.61	0.63	0.63	0.63	0.60
Tangible Book Value	1,074	1,109	1,133	1,134	1,131	1,081
Tangible Book Value Per Share	0.60	0.61	0.63	0.63	0.63	0.60
Machinery	-	36.23	32.12	31.87	28.7	27.27
Leasehold Improvements	-	10.53	11.95	11.6	14.66	13.29

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