HKG:0675 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	73.85	67.17	100.36	90.54	94.35
Short-Term Investments	1.74	2.03	3.17	2.33	8.14
Trading Asset Securities	-	2.16	-	-	19.3
Cash & Short-Term Investments	75.59	71.35	103.53	92.87	121.79
Cash Growth	5.93%	-31.08%	11.48%	-23.75%	12.49%
Accounts Receivable	29.11	34.65	35.9	57.81	107.11
Other Receivables	0.62	1.05	0.6	0.01	0.03
Receivables	29.74	35.71	36.5	57.83	107.15
Inventory	29.43	42.17	47.91	81.93	87.32
Prepaid Expenses	1.12	2.29	1.11	0.95	1.43
Other Current Assets	-	-	-	0.06	0.16
Total Current Assets	135.88	151.52	189.04	233.63	317.84
Property, Plant & Equipment	173.46	176.37	192.45	201.32	211.45
Other Intangible Assets	0.68	0.68	0.68	0.68	0.68
Long-Term Deferred Tax Assets	2.31	1.57	1.5	0.7	-
Other Long-Term Assets	-	-	-	0.58	1.07
Total Assets	312.33	330.14	383.67	436.91	531.05
Accounts Payable	9.94	9.65	9.99	15.35	45.68
Accrued Expenses	19.49	20.63	20.69	22.17	29.42
Short-Term Debt	7	3	7	4.59	18.79
Current Portion of Leases	0.37	0.12	0.3	0.28	0.12
Current Income Taxes Payable	0.18	0.19	0.56	1.82	3.19
Current Unearned Revenue	3.41	5.17	5.16	5.32	5.33
Other Current Liabilities	4.04	8.81	11.84	10.34	7.32
Total Current Liabilities	44.43	47.57	55.54	59.87	109.86
Long-Term Leases	0.55	-	0.13	0.42	-
Long-Term Deferred Tax Liabilities	27.03	26.82	27.09	26.37	26.45
Other Long-Term Liabilities	-	-	1.15	-	-
Total Liabilities	72	74.39	83.91	86.66	136.3
Common Stock	26.7	26.7	26.7	26.7	26.7
Additional Paid-In Capital	51.52	51.52	51.52	51.52	51.52
Retained Earnings	66.91	89.87	125.63	173.09	210.97
Comprehensive Income & Other	95.21	87.66	95.91	98.95	105.56
Shareholders' Equity	240.33	255.75	299.76	350.25	394.75
Total Liabilities & Equity	312.33	330.14	383.67	436.91	531.05
Total Debt	7.92	3.12	7.43	5.29	18.92
Net Cash (Debt)	67.67	68.23	96.1	87.57	102.88
Net Cash Growth	-0.82%	-29.00%	9.74%	-14.88%	7.19%
Net Cash Per Share	0.25	0.26	0.36	0.33	0.39
Filing Date Shares Outstanding	267	267	267	267	267
Total Common Shares Outstanding	267	267	267	267	267
Working Capital	91.45	103.95	133.5	173.76	207.99
Book Value Per Share	0.90	0.96	1.12	1.31	1.48
Tangible Book Value	239.65	255.07	299.08	349.57	394.07
Tangible Book Value Per Share	0.90	0.96	1.12	1.31	1.48
Land	125.29	129.75	139.92	144.97	144.82
Machinery	112.29	124.38	126.44	126.5	149.75
Leasehold Improvements	62.52	57.6	58.17	56.76	60.1

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