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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	482.53	354.27	651.01	1,057	1,477	Upgrade
Trading Asset Securities	65.4	40.22	92.07	6.82	145.11	Upgrade
Cash & Short-Term Investments	547.92	394.49	743.09	1,063	1,622	Upgrade
Cash Growth	38.90%	-46.91%	-30.12%	-34.44%	-8.21%	Upgrade
Receivables	97.21	191.2	135.71	135.93	106.92	Upgrade
Inventory	347.41	285.19	333.82	333.72	241.05	Upgrade
Prepaid Expenses	0.02	-	0.02	0.2	-	Upgrade
Other Current Assets	103.23	218.52	166.76	304.05	338.61	Upgrade
Total Current Assets	1,096	1,089	1,379	1,837	2,308	Upgrade
Property, Plant & Equipment	275.74	387.48	782.45	967.85	1,150	Upgrade
Long-Term Investments	96.43	152.24	104.84	142.61	55.77	Upgrade
Goodwill	-	-	-	10	10	Upgrade
Other Intangible Assets	19.14	22.09	24.37	19.16	15.11	Upgrade
Long-Term Deferred Tax Assets	0.24	0.25	0.08	0.52	0.52	Upgrade
Other Long-Term Assets	144.27	184.86	219.86	193.24	177	Upgrade
Total Assets	1,632	1,836	2,511	3,171	3,717	Upgrade
Accounts Payable	87	61.97	50.28	66.26	19.35	Upgrade
Short-Term Debt	275.83	-	-	-	-	Upgrade
Current Portion of Long-Term Debt	-	-	-	143.96	107.95	Upgrade
Current Portion of Leases	154.75	197.72	168.05	202.72	217.11	Upgrade
Current Income Taxes Payable	9.77	9.78	14.39	78.87	121.13	Upgrade
Current Unearned Revenue	184.41	149.65	177.11	139.87	205.07	Upgrade
Other Current Liabilities	439.69	503.78	470.5	359.51	386.61	Upgrade
Total Current Liabilities	1,151	922.9	880.33	991.19	1,057	Upgrade
Long-Term Debt	-	239.7	233.05	226.86	275.05	Upgrade
Long-Term Leases	436.78	616.74	811.27	941.99	1,051	Upgrade
Long-Term Deferred Tax Liabilities	0.02	0.02	0.05	0.09	2.63	Upgrade
Other Long-Term Liabilities	8.29	8.88	8.32	8.16	8.02	Upgrade
Total Liabilities	1,597	1,788	1,933	2,168	2,394	Upgrade
Common Stock	877.94	877.94	877.94	745.93	745.93	Upgrade
Additional Paid-In Capital	5,149	5,149	5,149	5,149	5,149	Upgrade
Retained Earnings	-5,818	-5,806	-5,295	-5,094	-4,766	Upgrade
Comprehensive Income & Other	-140.74	-102.42	-96.53	165.06	134.55	Upgrade
Total Common Equity	67.4	118.47	635.11	965.16	1,263	Upgrade
Minority Interest	-32.3	-70.4	-57.15	37.23	59.99	Upgrade
Shareholders' Equity	35.1	48.08	577.97	1,002	1,323	Upgrade
Total Liabilities & Equity	1,632	1,836	2,511	3,171	3,717	Upgrade
Total Debt	867.36	1,054	1,212	1,516	1,651	Upgrade
Net Cash (Debt)	-319.44	-659.67	-469.29	-452.13	-29.02	Upgrade
Net Cash Per Share	-0.18	-0.38	-0.30	-0.30	-0.02	Upgrade
Filing Date Shares Outstanding	1,756	1,756	1,756	1,492	1,492	Upgrade
Total Common Shares Outstanding	1,756	1,756	1,756	1,492	1,492	Upgrade
Working Capital	-55.64	166.5	499.06	846.12	1,251	Upgrade
Book Value Per Share	0.04	0.07	0.36	0.65	0.85	Upgrade
Tangible Book Value	48.26	96.38	610.75	936	1,238	Upgrade
Tangible Book Value Per Share	0.03	0.05	0.35	0.63	0.83	Upgrade
Land	-	-	70.85	70.85	70.85	Upgrade
Buildings	70.85	70.85	-	-	-	Upgrade
Machinery	197.28	217.71	228.23	242.55	243.14	Upgrade
Leasehold Improvements	405.6	445.17	445.24	485.64	489.49	Upgrade

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