Perennial International 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	105.48	52.77	39.01	21.05	19.31
Trading Asset Securities	1.11	8.24	7.71	-	-
Cash & Short-Term Investments	106.59	61.01	46.72	21.05	19.31
Cash Growth	74.72%	30.58%	121.97%	9.01%	-13.69%
Accounts Receivable	84.91	80.9	69.05	52.16	78.01
Other Receivables	7.74	6.23	5.61	5.87	11.96
Receivables	92.65	87.13	74.67	58.03	89.97
Inventory	138.36	129.37	110.27	146.11	161.54
Other Current Assets	-	-	-	1.1	0.03
Total Current Assets	337.6	277.5	231.66	226.29	270.84
Property, Plant & Equipment	116.09	123.87	134.42	186.57	406.11
Long-Term Deferred Tax Assets	14.54	11.01	7.74	7.08	7.44
Other Long-Term Assets	73.68	83.6	81.03	47.39	43.33
Total Assets	541.91	495.98	454.85	467.33	727.73
Accounts Payable	19.7	21	17.01	11.68	22.71
Accrued Expenses	-	15.43	5.51	-	-
Short-Term Debt	-	-	-	22.78	74.37
Current Portion of Leases	-	0.05	0.45	0.08	0.45
Current Income Taxes Payable	9.77	4.83	3.25	4.34	4.07
Current Unearned Revenue	-	-	-	0.17	-
Other Current Liabilities	47.79	14.92	12.88	17.62	19.34
Total Current Liabilities	77.26	56.23	39.1	56.67	120.95
Long-Term Leases	-	-	0.05	-	0.08
Long-Term Deferred Tax Liabilities	8.14	8.11	6.18	6.49	37.65
Total Liabilities	85.4	64.33	45.33	63.16	158.68
Common Stock	19.9	19.9	19.9	19.9	19.9
Additional Paid-In Capital	15.89	15.89	15.89	15.89	15.89
Retained Earnings	432.46	411.22	389.35	379.57	277.47
Comprehensive Income & Other	-11.73	-15.35	-15.6	-11.18	255.81
Shareholders' Equity	456.51	431.65	409.52	404.17	569.06
Total Liabilities & Equity	541.91	495.98	454.85	467.33	727.73
Total Debt	-	0.05	0.5	22.85	74.9
Net Cash (Debt)	106.59	60.96	46.22	-1.8	-55.6
Net Cash Growth	74.86%	31.89%	-	-	-
Net Cash Per Share	0.54	0.31	0.23	-0.01	-0.28
Filing Date Shares Outstanding	198.96	198.96	198.96	198.96	198.96
Total Common Shares Outstanding	198.96	198.96	198.96	198.96	198.96
Working Capital	260.34	221.28	192.56	169.62	149.9
Book Value Per Share	2.29	2.17	2.06	2.03	2.86
Tangible Book Value	456.51	431.65	409.52	404.17	569.06
Tangible Book Value Per Share	2.29	2.17	2.06	2.03	2.86
Buildings	123.46	124.68	129.99	177.01	261.87
Machinery	130.06	129.47	130.7	137.82	139.79
Construction In Progress	-	-	-	-	8.88
Leasehold Improvements	17.55	17.49	17.89	18.1	18.94

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