EPI (Holdings) Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	215.87	193.32	168.29	85.8	191.82	134.63
Short-Term Investments	15.86	6.74	7.65	32.87	49.03	5.68
Trading Asset Securities	1.52	2	2.78	4.77	6.72	25.1
Cash & Short-Term Investments	233.25	202.06	178.72	123.44	247.58	165.4
Cash Growth	26.18%	13.06%	44.79%	-50.14%	49.68%	8.14%
Accounts Receivable	7.31	9	7	5.23	0.19	1.03
Other Receivables	2.53	1.02	0.75	1.56	1	3.16
Receivables	28.35	25.23	20.34	67.64	116.2	132.14
Inventory	0.1	0.09	0.15	0.31	-	-
Prepaid Expenses	-	-	-	-	-	1.12
Other Current Assets	-	-	-	-	-	10.19
Total Current Assets	261.7	227.38	199.21	191.39	363.77	308.85
Property, Plant & Equipment	198.27	198.44	232.98	221.37	38.58	3.51
Long-Term Investments	-	-	-	5.7	30.68	129.99
Long-Term Deferred Tax Assets	2.62	2.62	-	-	-	-
Other Long-Term Assets	9.25	8.54	8.9	15.23	9.87	-
Total Assets	471.84	436.98	445.1	433.69	442.92	475.76
Accounts Payable	-	-	-	-	0.13	0.53
Accrued Expenses	0.29	0.41	0.27	0.28	1.57	4.49
Current Portion of Leases	1.33	0.37	1.62	0.37	1.57	1.28
Current Income Taxes Payable	1.35	0.89	2.13	0.62	0.68	4.17
Other Current Liabilities	7.62	8.9	6.21	20.53	10.16	3.73
Total Current Liabilities	10.59	10.57	10.24	21.8	14.11	14.2
Long-Term Leases	2.59	1.94	2.3	2.35	2.82	1.49
Long-Term Deferred Tax Liabilities	6.12	4.67	-	-	-	0.58
Other Long-Term Liabilities	24.03	22.95	29.11	33.23	-	-
Total Liabilities	43.33	40.14	41.64	57.38	16.93	16.27
Common Stock	6.19	52.4	52.4	52.4	52.4	52.4
Additional Paid-In Capital	980.23	918.27	918.27	918.27	918.27	918.27
Retained Earnings	-754.99	-766.11	-765.91	-787.41	-740.67	-710.91
Comprehensive Income & Other	197.07	192.28	198.69	193.05	195.98	200.12
Total Common Equity	428.51	396.85	403.45	376.31	425.99	459.88
Minority Interest	-0	-0	-	-	-	-0.38
Shareholders' Equity	428.51	396.85	403.45	376.31	425.99	459.5
Total Liabilities & Equity	471.84	436.98	445.1	433.69	442.92	475.76
Total Debt	3.91	2.31	3.92	2.73	4.39	2.77
Net Cash (Debt)	229.34	199.75	174.8	120.71	243.18	162.63
Net Cash Growth	26.20%	14.27%	44.81%	-50.36%	49.53%	8.90%
Net Cash Per Share	0.41	0.38	0.33	0.23	0.46	0.31
Filing Date Shares Outstanding	619.24	524.03	524.03	524.03	524.03	524.03
Total Common Shares Outstanding	619.24	524.03	524.03	524.03	524.03	524.03
Working Capital	251.11	216.81	188.97	169.59	349.67	294.65
Book Value Per Share	0.69	0.76	0.77	0.72	0.81	0.88
Tangible Book Value	428.51	396.85	403.45	376.31	425.99	459.88
Tangible Book Value Per Share	0.69	0.76	0.77	0.72	0.81	0.88
Construction In Progress	-	1.43	2.18	18	3.55	-

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