Allegro Culture 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	41.02	37.04	30.08	69.92	89.19	92.55
Short-Term Investments	-	1.6	1.29	7.82	2.74	2.62
Cash & Short-Term Investments	41.02	38.64	31.37	77.74	91.94	95.18
Cash Growth	29.04%	23.17%	-59.64%	-15.45%	-3.40%	-7.45%
Accounts Receivable	2.32	2.26	1.88	5.63	3.38	2.36
Other Receivables	2.13	0.55	5.09	0.28	4.33	4.47
Receivables	5.36	3.71	7.7	7.08	16.77	20.05
Inventory	-	-	-	0.19	0.6	0.02
Prepaid Expenses	-	0.64	0.29	-	4.91	4.62
Total Current Assets	46.37	42.99	39.37	85	114.21	119.86
Property, Plant & Equipment	2.13	2.97	5.29	2.19	3.76	4.65
Long-Term Investments	5.69	16.36	19.5	3.62	-	-
Other Intangible Assets	0.26	3.53	0.52	0.96	-	-
Other Long-Term Assets	-	-	59.63	116.98	77.55	36.23
Total Assets	54.45	65.84	124.3	209.53	196.36	160.73
Accounts Payable	0.01	-	-	1.86	0.5	0.44
Accrued Expenses	8.89	8.61	5.74	5.47	4.31	3.19
Short-Term Debt	-	-	-	-	5.41	5.82
Current Portion of Leases	1.39	1.78	1.05	1.31	1.53	0.96
Current Income Taxes Payable	-	-	-	0.06	0.08	-
Current Unearned Revenue	0.82	0.75	0.88	1.51	0.97	1.16
Other Current Liabilities	1	1.14	1.02	2.64	4.68	11.52
Total Current Liabilities	12.11	12.29	8.69	12.87	17.47	23.08
Long-Term Leases	0.84	1.29	1.3	0.53	1.85	0.54
Total Liabilities	12.95	13.57	9.99	13.4	19.32	23.62
Common Stock	91.11	91.11	91.11	89.32	89.32	89.32
Additional Paid-In Capital	260.5	260.5	260.5	257.71	257.71	257.71
Retained Earnings	-265.55	-254.7	-224.88	-190.73	-181.88	-167.62
Comprehensive Income & Other	-44.57	-44.64	-12.43	39.38	11.63	-42.51
Total Common Equity	41.49	52.27	114.31	195.68	176.78	136.91
Minority Interest	-	-	-	0.45	0.27	0.2
Shareholders' Equity	41.49	52.27	114.31	196.13	177.05	137.11
Total Liabilities & Equity	54.45	65.84	124.3	209.53	196.36	160.73
Total Debt	2.23	3.07	2.35	1.85	8.79	7.32
Net Cash (Debt)	38.79	35.57	29.03	75.89	83.15	87.86
Net Cash Growth	35.64%	22.56%	-61.75%	-8.73%	-5.36%	-0.37%
Net Cash Per Share	0.09	0.08	0.06	0.17	0.19	0.20
Filing Date Shares Outstanding	455.53	455.53	455.53	446.61	446.61	446.61
Total Common Shares Outstanding	455.53	455.53	455.53	446.61	446.61	446.61
Working Capital	34.26	30.7	30.68	72.13	96.74	96.78
Book Value Per Share	0.09	0.11	0.25	0.44	0.40	0.31
Tangible Book Value	41.23	48.74	113.79	194.72	176.78	136.91
Tangible Book Value Per Share	0.09	0.11	0.25	0.44	0.40	0.31
Machinery	-	0.49	3.95	28.24	27.76	27.76
Leasehold Improvements	-	0.04	-	-	-	-

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