HKG:0542 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	144.91	8.66	13.37	16.13	46.67
Trading Asset Securities	16.49	-	-	-	-
Cash & Short-Term Investments	161.4	8.66	13.37	16.13	46.67
Cash Growth	1764.55%	-35.26%	-17.10%	-65.44%	-43.66%
Accounts Receivable	58.54	1.91	1.02	0.23	0.06
Other Receivables	0.53	17.97	50.72	58.08	182.05
Receivables	59.07	19.88	51.74	58.31	182.11
Inventory	469.32	846.33	1,030	1,048	1,829
Prepaid Expenses	484.75	361.51	341.13	157.57	112.4
Restricted Cash	192.23	100.83	131.91	235.8	439.91
Other Current Assets	-	-	-	-	175.01
Total Current Assets	1,367	1,337	1,568	1,516	2,785
Property, Plant & Equipment	155.93	173.56	196.01	219	247.83
Other Intangible Assets	0.08	0.28	0.48	3.16	8.33
Other Long-Term Assets	868.86	1,568	1,624	1,593	1,550
Total Assets	2,392	3,079	3,389	3,331	4,591
Accounts Payable	159.9	271.03	277.84	588.7	275.2
Accrued Expenses	-	368.5	-	240.35	232.7
Current Portion of Long-Term Debt	208.5	800.63	320.91	559.82	785.25
Current Portion of Leases	0.39	-	-	0.47	0.54
Current Income Taxes Payable	130.82	265.02	281.79	246.47	-
Current Unearned Revenue	21.93	34.63	178.62	386.98	1,975
Other Current Liabilities	374.5	15.51	243.83	136.52	202.49
Total Current Liabilities	896.05	1,755	1,303	2,159	3,471
Long-Term Debt	809.53	1,004	1,443	935	1,097
Long-Term Leases	-	-	-	-	0.51
Long-Term Deferred Tax Liabilities	81.1	86.59	87.05	87.52	145.24
Other Long-Term Liabilities	572.3	251.46	468.01	-	-
Total Liabilities	2,359	3,097	3,301	3,182	4,714
Common Stock	76.55	76.87	76.87	69.46	69.46
Additional Paid-In Capital	-	919.65	919.65	778.89	778.89
Retained Earnings	-	-	-	-	-1,230
Comprehensive Income & Other	-29.7	-1,142	-940.44	-745.72	218.54
Total Common Equity	46.85	-145.95	56.08	102.64	-163.57
Minority Interest	-14.18	127.86	31.84	46.31	40.37
Shareholders' Equity	32.67	-18.09	87.91	148.95	-123.2
Total Liabilities & Equity	2,392	3,079	3,389	3,331	4,591
Total Debt	1,018	1,804	1,763	1,495	1,884
Net Cash (Debt)	-857.03	-1,796	-1,750	-1,479	-1,837
Net Cash Per Share	-0.56	-1.17	-1.20	-1.06	-1.32
Filing Date Shares Outstanding	1,531	1,537	1,537	1,389	1,389
Total Common Shares Outstanding	1,531	1,537	1,537	1,389	1,389
Working Capital	470.71	-418.12	265.21	-643.55	-685.93
Book Value Per Share	-0.02	-0.09	0.04	0.07	-0.12
Tangible Book Value	46.77	-146.22	55.6	99.48	-171.9
Tangible Book Value Per Share	-0.02	-0.10	0.04	0.07	-0.12
Buildings	-	764.2	770.83	776.57	793.16
Machinery	-	77	91.68	94.61	98.09

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