Perennial International Limited (HKG:0725)

Perennial International Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	42.79	52.77	39.01	21.05	19.31	22.37
Trading Asset Securities	4.83	8.24	7.71	-	-	-
Cash & Short-Term Investments	47.62	61.01	46.72	21.05	19.31	22.37
Cash Growth	-21.52%	30.58%	121.97%	9.01%	-13.69%	-38.79%
Accounts Receivable	131.99	80.9	69.05	52.16	78.01	58.64
Other Receivables	5.98	6.23	5.61	5.87	11.96	11.72
Receivables	137.97	87.13	74.67	58.03	89.97	70.36
Inventory	119	129.37	110.27	146.11	161.54	117.35
Other Current Assets	-	-	-	1.1	0.03	2.59
Total Current Assets	304.59	277.5	231.66	226.29	270.84	212.67
Property, Plant & Equipment	119.71	123.87	134.42	186.57	406.11	419.95
Long-Term Deferred Tax Assets	15.54	11.01	7.74	7.08	7.44	9.73
Other Long-Term Assets	75.07	83.6	81.03	47.39	43.33	43.63
Total Assets	514.9	495.98	454.85	467.33	727.73	685.98
Accounts Payable	12.55	21	17.01	11.68	22.71	23.74
Accrued Expenses	21.17	15.43	5.51	-	-	-
Short-Term Debt	-	-	-	22.78	74.37	45.73
Current Portion of Leases	-	0.05	0.45	0.08	0.45	0.08
Current Income Taxes Payable	11.37	4.83	3.25	4.34	4.07	4.24
Current Unearned Revenue	-	-	-	0.17	-	0.92
Other Current Liabilities	14.65	14.92	12.88	17.62	19.34	21.71
Total Current Liabilities	59.75	56.23	39.1	56.67	120.95	96.41
Long-Term Leases	-	-	0.05	-	0.08	-
Long-Term Deferred Tax Liabilities	8.11	8.11	6.18	6.49	37.65	40.29
Total Liabilities	67.86	64.33	45.33	63.16	158.68	136.7
Common Stock	19.9	19.9	19.9	19.9	19.9	19.9
Additional Paid-In Capital	15.89	15.89	15.89	15.89	15.89	15.89
Retained Earnings	422.95	411.22	389.35	379.57	277.47	263.78
Comprehensive Income & Other	-11.68	-15.35	-15.6	-11.18	255.81	249.72
Shareholders' Equity	447.05	431.65	409.52	404.17	569.06	549.28
Total Liabilities & Equity	514.9	495.98	454.85	467.33	727.73	685.98
Total Debt	-	0.05	0.5	22.85	74.9	45.8
Net Cash (Debt)	47.62	60.96	46.22	-1.8	-55.6	-23.43
Net Cash Growth	-21.16%	31.89%	-	-	-	-
Net Cash Per Share	0.24	0.31	0.23	-0.01	-0.28	-0.12
Filing Date Shares Outstanding	198.96	198.96	198.96	198.96	198.96	198.96
Total Common Shares Outstanding	198.96	198.96	198.96	198.96	198.96	198.96
Working Capital	244.84	221.28	192.56	169.62	149.9	116.26
Book Value Per Share	2.25	2.17	2.06	2.03	2.86	2.76
Tangible Book Value	447.05	431.65	409.52	404.17	569.06	549.28
Tangible Book Value Per Share	2.25	2.17	2.06	2.03	2.86	2.76
Buildings	124.22	124.68	129.99	177.01	261.87	266.12
Machinery	129.05	129.47	130.7	137.82	139.79	138.16
Construction In Progress	-	-	-	-	8.88	14.94
Leasehold Improvements	17.57	17.49	17.89	18.1	18.94	15.62

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