eSun Holdings Balance Sheet

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

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	482.53	354.27	651.01	1,057	1,477
Trading Asset Securities	65.4	40.22	92.07	6.82	145.11
Cash & Short-Term Investments	547.92	394.49	743.09	1,063	1,622
Cash Growth	38.90%	-46.91%	-30.12%	-34.44%	-8.21%
Receivables	97.21	191.2	135.71	135.93	106.92
Inventory	347.41	285.19	333.82	333.72	241.05
Prepaid Expenses	0.02	-	0.02	0.2	-
Other Current Assets	103.23	218.52	166.76	304.05	338.61
Total Current Assets	1,096	1,089	1,379	1,837	2,308
Property, Plant & Equipment	275.74	387.48	782.45	967.85	1,150
Long-Term Investments	96.43	152.24	104.84	142.61	55.77
Goodwill	-	-	-	10	10
Other Intangible Assets	19.14	22.09	24.37	19.16	15.11
Long-Term Deferred Tax Assets	0.24	0.25	0.08	0.52	0.52
Other Long-Term Assets	144.27	184.86	219.86	193.24	177
Total Assets	1,632	1,836	2,511	3,171	3,717
Accounts Payable	87	61.97	50.28	66.26	19.35
Short-Term Debt	275.83	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	143.96	107.95
Current Portion of Leases	154.75	197.72	168.05	202.72	217.11
Current Income Taxes Payable	9.77	9.78	14.39	78.87	121.13
Current Unearned Revenue	184.41	149.65	177.11	139.87	205.07
Other Current Liabilities	439.69	503.78	470.5	359.51	386.61
Total Current Liabilities	1,151	922.9	880.33	991.19	1,057
Long-Term Debt	-	239.7	233.05	226.86	275.05
Long-Term Leases	436.78	616.74	811.27	941.99	1,051
Long-Term Deferred Tax Liabilities	0.02	0.02	0.05	0.09	2.63
Other Long-Term Liabilities	8.29	8.88	8.32	8.16	8.02
Total Liabilities	1,597	1,788	1,933	2,168	2,394
Common Stock	877.94	877.94	877.94	745.93	745.93
Additional Paid-In Capital	5,149	5,149	5,149	5,149	5,149
Retained Earnings	-5,818	-5,806	-5,295	-5,094	-4,766
Comprehensive Income & Other	-140.74	-102.42	-96.53	165.06	134.55
Total Common Equity	67.4	118.47	635.11	965.16	1,263
Minority Interest	-32.3	-70.4	-57.15	37.23	59.99
Shareholders' Equity	35.1	48.08	577.97	1,002	1,323
Total Liabilities & Equity	1,632	1,836	2,511	3,171	3,717
Total Debt	867.36	1,054	1,212	1,516	1,651
Net Cash (Debt)	-319.44	-659.67	-469.29	-452.13	-29.02
Net Cash Per Share	-0.18	-0.38	-0.30	-0.30	-0.02
Filing Date Shares Outstanding	1,756	1,756	1,756	1,492	1,492
Total Common Shares Outstanding	1,756	1,756	1,756	1,492	1,492
Working Capital	-55.64	166.5	499.06	846.12	1,251
Book Value Per Share	0.04	0.07	0.36	0.65	0.85
Tangible Book Value	48.26	96.38	610.75	936	1,238
Tangible Book Value Per Share	0.03	0.05	0.35	0.63	0.83
Land	-	-	70.85	70.85	70.85
Buildings	70.85	70.85	-	-	-
Machinery	197.28	217.71	228.23	242.55	243.14
Leasehold Improvements	405.6	445.17	445.24	485.64	489.49

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