Emperor Culture Group Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	65.72	49.82	84.64	81.99	117.41	56.86
Trading Asset Securities	-	-	-	0.06	5.85	5.49
Cash & Short-Term Investments	65.72	49.82	84.64	82.05	123.26	62.35
Cash Growth	-2.17%	-41.13%	3.15%	-33.43%	97.70%	30.56%
Accounts Receivable	27.16	30.41	29.17	24.52	17.65	8.07
Other Receivables	0.98	-	2.27	-	-	-
Receivables	28.14	30.41	31.44	24.52	17.65	8.07
Inventory	3.31	3.67	3.62	3.6	2.99	1.75
Prepaid Expenses	28.8	31.32	30.27	28.18	34.44	38.39
Other Current Assets	3.21	0.31	4.58	0.62	-	-
Total Current Assets	129.18	115.52	154.53	138.96	178.35	110.56
Property, Plant & Equipment	371.2	414.33	601.16	1,191	1,557	1,572
Long-Term Investments	-	-	18.71	21.31	13.43	-
Other Long-Term Assets	55.16	53.91	64.39	50.63	60.43	43.55
Total Assets	555.54	583.77	838.79	1,402	1,809	1,726
Accounts Payable	48.08	59.66	59.64	60.86	34.53	15.44
Accrued Expenses	20.44	16.11	20.34	19.34	24.37	11.95
Short-Term Debt	70.26	70.26	87.29	90.29	90.24	7.01
Current Portion of Leases	136.49	114.18	139.97	147.62	183.08	94.78
Current Unearned Revenue	38.57	34.72	26.58	24.87	43.1	19.33
Other Current Liabilities	47.76	44.22	52.44	59.85	61.76	50.62
Total Current Liabilities	361.6	339.14	386.25	402.83	437.09	199.13
Long-Term Debt	1,051	995.73	889.71	595.63	452.48	325.95
Long-Term Leases	566.42	623.58	792.31	913.24	1,187	1,101
Other Long-Term Liabilities	55.8	56.62	60.89	61.76	64.7	46.21
Total Liabilities	2,035	2,015	2,129	1,973	2,141	1,673
Common Stock	32.13	32.13	32.13	32.13	32.13	32.13
Additional Paid-In Capital	-	971.5	971.5	971.5	971.5	971.5
Retained Earnings	-	-2,303	-2,161	-1,446	-1,116	-914.42
Comprehensive Income & Other	-1,509	-129.61	-130.33	-126.18	-121.29	7.65
Total Common Equity	-1,477	-1,429	-1,288	-568.28	-233.45	96.87
Minority Interest	-2.79	-2.79	-2.79	-2.79	-98.25	-43.84
Shareholders' Equity	-1,479	-1,431	-1,290	-571.07	-331.7	53.03
Total Liabilities & Equity	555.54	583.77	838.79	1,402	1,809	1,726
Total Debt	1,824	1,804	1,909	1,747	1,912	1,529
Net Cash (Debt)	-1,758	-1,754	-1,825	-1,665	-1,789	-1,467
Net Cash Per Share	-0.55	-0.55	-0.57	-0.52	-0.56	-0.46
Filing Date Shares Outstanding	3,213	3,213	3,213	3,213	3,213	3,213
Total Common Shares Outstanding	3,213	3,213	3,213	3,213	3,213	3,213
Working Capital	-232.43	-223.61	-231.72	-263.87	-258.74	-88.57
Book Value Per Share	-0.46	-0.44	-0.40	-0.18	-0.07	0.03
Tangible Book Value	-1,477	-1,429	-1,288	-568.28	-233.45	96.87
Tangible Book Value Per Share	-0.46	-0.44	-0.40	-0.18	-0.07	0.03
Machinery	-	417.06	408.48	398.49	401.74	234.24
Construction In Progress	-	0.23	0.23	0.23	0.23	93
Leasehold Improvements	-	607.08	707.53	713.26	741.68	463.16

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.