Allegro Culture 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	41.1	37.04	30.08	69.92	89.19
Short-Term Investments	-	-	1.29	7.82	2.74
Cash & Short-Term Investments	41.1	37.04	31.37	77.74	91.94
Cash Growth	10.94%	18.07%	-59.64%	-15.45%	-3.40%
Accounts Receivable	8.86	2.26	1.88	5.63	3.38
Other Receivables	0.17	0.55	5.09	0.28	4.33
Receivables	9.45	3.71	7.7	7.08	16.77
Inventory	-	-	-	0.19	0.6
Prepaid Expenses	0.45	0.64	0.29	-	4.91
Other Current Assets	0.15	1.6	-	-	-
Total Current Assets	51.15	42.99	39.37	85	114.21
Property, Plant & Equipment	1.38	2.97	5.29	2.19	3.76
Long-Term Investments	2.41	16.36	19.5	3.62	-
Other Intangible Assets	3.12	3.53	0.52	0.96	-
Other Long-Term Assets	0.89	-	59.63	116.98	77.55
Total Assets	58.94	65.84	124.3	209.53	196.36
Accounts Payable	0.19	-	-	1.86	0.5
Accrued Expenses	8.69	8.61	5.74	5.47	4.31
Short-Term Debt	-	-	-	-	5.41
Current Portion of Leases	0.85	1.78	1.05	1.31	1.53
Current Income Taxes Payable	-	-	-	0.06	0.08
Current Unearned Revenue	0.71	0.75	0.88	1.51	0.97
Other Current Liabilities	1.04	1.14	1.02	2.64	4.68
Total Current Liabilities	11.49	12.29	8.69	12.87	17.47
Long-Term Leases	0.47	1.29	1.3	0.53	1.85
Total Liabilities	11.95	13.57	9.99	13.4	19.32
Common Stock	91.11	91.11	91.11	89.32	89.32
Additional Paid-In Capital	165.1	165.1	260.5	257.71	257.71
Retained Earnings	-260.14	-254.7	-224.88	-190.73	-181.88
Comprehensive Income & Other	-44.48	-44.64	-12.43	39.38	11.63
Total Common Equity	-48.41	-43.13	114.31	195.68	176.78
Minority Interest	-	-	-	0.45	0.27
Shareholders' Equity	46.99	52.27	114.31	196.13	177.05
Total Liabilities & Equity	58.94	65.84	124.3	209.53	196.36
Total Debt	1.32	3.07	2.35	1.85	8.79
Net Cash (Debt)	39.78	33.97	29.03	75.89	83.15
Net Cash Growth	17.09%	17.04%	-61.75%	-8.73%	-5.36%
Net Cash Per Share	0.09	0.07	0.06	0.17	0.19
Filing Date Shares Outstanding	455.53	455.53	455.53	446.61	446.61
Total Common Shares Outstanding	455.53	455.53	455.53	446.61	446.61
Working Capital	39.66	30.7	30.68	72.13	96.74
Book Value Per Share	-0.11	-0.09	0.25	0.44	0.40
Tangible Book Value	-51.53	-46.66	113.79	194.72	176.78
Tangible Book Value Per Share	-0.11	-0.10	0.25	0.44	0.40
Machinery	0.65	0.49	3.95	28.24	27.76
Leasehold Improvements	0.04	0.04	-	-	-