EPI (Holdings) 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	154.1	193.32	168.29	85.8	191.82
Short-Term Investments	23.48	6.74	7.65	32.87	49.03
Trading Asset Securities	-	2	2.78	4.77	6.72
Cash & Short-Term Investments	177.58	202.06	178.72	123.44	247.58
Cash Growth	-12.11%	13.06%	44.79%	-50.14%	49.68%
Accounts Receivable	9.77	9	7	5.23	0.19
Other Receivables	0.76	1.02	0.75	1.56	1
Receivables	76.14	25.23	20.34	67.64	116.2
Inventory	0.23	0.09	0.15	0.31	-
Total Current Assets	253.95	227.38	199.21	191.39	363.77
Property, Plant & Equipment	196.6	198.44	232.98	221.37	38.58
Long-Term Investments	-	-	-	5.7	30.68
Long-Term Deferred Tax Assets	4.06	2.62	-	-	-
Other Long-Term Assets	9.26	8.54	8.9	15.23	9.87
Total Assets	463.87	436.98	445.1	433.69	442.92
Accounts Payable	-	-	-	-	0.13
Accrued Expenses	0.52	0.41	0.27	0.28	1.57
Current Portion of Long-Term Debt	0.07	-	-	-	-
Current Portion of Leases	1.43	0.37	1.62	0.37	1.57
Current Income Taxes Payable	1.95	0.89	2.13	0.62	0.68
Other Current Liabilities	8.13	8.9	6.21	20.53	10.16
Total Current Liabilities	12.1	10.57	10.24	21.8	14.11
Long-Term Debt	0.35	-	-	-	-
Long-Term Leases	1.88	1.94	2.3	2.35	2.82
Long-Term Deferred Tax Liabilities	4.2	4.67	-	-	-
Other Long-Term Liabilities	23.29	22.95	29.11	33.23	-
Total Liabilities	41.82	40.14	41.64	57.38	16.93
Common Stock	6.19	52.4	52.4	52.4	52.4
Additional Paid-In Capital	-	918.27	918.27	918.27	918.27
Retained Earnings	-	-766.11	-765.91	-787.41	-740.67
Comprehensive Income & Other	415.9	192.28	198.69	193.05	195.98
Total Common Equity	422.1	396.85	403.45	376.31	425.99
Minority Interest	-0.05	-0	-	-	-
Shareholders' Equity	422.05	396.85	403.45	376.31	425.99
Total Liabilities & Equity	463.87	436.98	445.1	433.69	442.92
Total Debt	3.73	2.31	3.92	2.73	4.39
Net Cash (Debt)	173.85	199.75	174.8	120.71	243.18
Net Cash Growth	-12.96%	14.27%	44.81%	-50.36%	49.53%
Net Cash Per Share	0.29	0.38	0.33	0.23	0.46
Filing Date Shares Outstanding	619.43	524.03	524.03	524.03	524.03
Total Common Shares Outstanding	619.43	524.03	524.03	524.03	524.03
Working Capital	241.85	216.81	188.97	169.59	349.67
Book Value Per Share	0.68	0.76	0.77	0.72	0.81
Tangible Book Value	422.1	396.85	403.45	376.31	425.99
Tangible Book Value Per Share	0.68	0.76	0.77	0.72	0.81
Construction In Progress	-	1.43	2.18	18	3.55

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