eSun Holdings Balance Sheet

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

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	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	421.33	482.53	354.27	651.01	1,057	1,477
Trading Asset Securities	78.62	65.4	40.22	92.07	6.82	145.11
Cash & Short-Term Investments	499.95	547.92	394.49	743.09	1,063	1,622
Cash Growth	31.39%	38.90%	-46.91%	-30.12%	-34.44%	-8.21%
Receivables	89.72	97.21	191.2	135.71	135.93	106.92
Inventory	325.16	347.41	285.19	333.82	333.72	241.05
Prepaid Expenses	0.01	0.02	-	0.02	0.2	-
Other Current Assets	143.24	103.23	218.52	166.76	304.05	338.61
Total Current Assets	1,058	1,096	1,089	1,379	1,837	2,308
Property, Plant & Equipment	221.14	275.74	387.48	782.45	967.85	1,150
Long-Term Investments	103.98	96.43	152.24	104.84	142.61	55.77
Goodwill	-	-	-	-	10	10
Other Intangible Assets	17.62	19.14	22.09	24.37	19.16	15.11
Long-Term Deferred Tax Assets	0.24	0.24	0.25	0.08	0.52	0.52
Other Long-Term Assets	126.64	144.27	184.86	219.86	193.24	177
Total Assets	1,528	1,632	1,836	2,511	3,171	3,717
Accounts Payable	42.29	87	61.97	50.28	66.26	19.35
Short-Term Debt	30	275.83	-	-	-	-
Current Portion of Long-Term Debt	248.73	-	-	-	143.96	107.95
Current Portion of Leases	165.69	154.75	197.72	168.05	202.72	217.11
Current Income Taxes Payable	10.33	9.77	9.78	14.39	78.87	121.13
Current Unearned Revenue	207.17	184.41	149.65	177.11	139.87	205.07
Other Current Liabilities	425.13	439.69	503.78	470.5	359.51	386.61
Total Current Liabilities	1,129	1,151	922.9	880.33	991.19	1,057
Long-Term Debt	-	-	239.7	233.05	226.86	275.05
Long-Term Leases	349.69	436.78	616.74	811.27	941.99	1,051
Long-Term Deferred Tax Liabilities	0.01	0.02	0.02	0.05	0.09	2.63
Other Long-Term Liabilities	8.29	8.29	8.88	8.32	8.16	8.02
Total Liabilities	1,487	1,597	1,788	1,933	2,168	2,394
Common Stock	877.94	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	-804.54	-140.74	-102.42	-96.53	165.06	134.55
Total Common Equity	73.4	67.4	118.47	635.11	965.16	1,263
Minority Interest	-33.05	-32.3	-70.4	-57.15	37.23	59.99
Shareholders' Equity	40.34	35.1	48.08	577.97	1,002	1,323
Total Liabilities & Equity	1,528	1,632	1,836	2,511	3,171	3,717
Total Debt	794.11	867.36	1,054	1,212	1,516	1,651
Net Cash (Debt)	-294.16	-319.44	-659.67	-469.29	-452.13	-29.02
Net Cash Per Share	-0.17	-0.18	-0.38	-0.30	-0.30	-0.02
Filing Date Shares Outstanding	1,756	1,756	1,756	1,756	1,492	1,492
Total Common Shares Outstanding	1,756	1,756	1,756	1,756	1,492	1,492
Working Capital	-71.27	-55.64	166.5	499.06	846.12	1,251
Book Value Per Share	0.04	0.04	0.07	0.36	0.65	0.85
Tangible Book Value	55.78	48.26	96.38	610.75	936	1,238
Tangible Book Value Per Share	0.03	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.