HKG:0731 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 2022	FY 2021	2016 - 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	2016 - 2020
Cash & Equivalents	17.02	42.67	27.41	12.9	5.27	195.07	Upgrade
Short-Term Investments	-	0.09	0.09	0.09	0.1	8.35	Upgrade
Cash & Short-Term Investments	17.02	42.75	27.5	12.98	5.37	203.41	Upgrade
Cash Growth	-39.41%	55.48%	111.78%	141.65%	-97.36%	-1.17%	Upgrade
Accounts Receivable	14.89	23.12	13.35	8.37	15.88	211.04	Upgrade
Other Receivables	8.24	0.02	2.26	43.47	64.74	259.69	Upgrade
Receivables	23.13	23.14	15.62	51.85	80.61	470.73	Upgrade
Inventory	228.8	181.12	192.11	238.69	352.63	238.41	Upgrade
Prepaid Expenses	-	7.36	21.25	20.41	41.93	-	Upgrade
Total Current Assets	268.95	254.37	256.47	323.93	480.54	912.55	Upgrade
Property, Plant & Equipment	850.66	839.27	916.34	992.91	1,096	158.41	Upgrade
Long-Term Investments	-	-	-	-	-	1.83	Upgrade
Other Intangible Assets	0.08	0.1	0.13	0.17	0.19	-	Upgrade
Long-Term Deferred Tax Assets	-	-	-	-	-	5.4	Upgrade
Other Long-Term Assets	-	-	-	-	-	19.18	Upgrade
Total Assets	1,120	1,094	1,173	1,317	1,577	1,097	Upgrade
Accounts Payable	132.98	125.75	296.91	375.19	195.31	384.66	Upgrade
Accrued Expenses	19.95	30.24	-	-	-	128.63	Upgrade
Short-Term Debt	570.03	190.82	55.12	0.18	0.18	-	Upgrade
Current Portion of Long-Term Debt	-	-	-	78.97	314.98	404.12	Upgrade
Current Portion of Leases	-	-	-	-	-	3.73	Upgrade
Current Income Taxes Payable	0.61	0.5	0.02	-	-	12.57	Upgrade
Current Unearned Revenue	4.91	29.87	12.52	3.7	66.17	-	Upgrade
Other Current Liabilities	123.92	55.66	3.42	1.3	252.63	2,284	Upgrade
Total Current Liabilities	852.39	432.83	368	459.33	829.26	3,218	Upgrade
Long-Term Debt	87.74	446.3	510.83	390.32	-	6.7	Upgrade
Long-Term Leases	-	-	-	-	-	1.35	Upgrade
Long-Term Deferred Tax Liabilities	17.19	16.97	18.29	19.58	22.03	49.67	Upgrade
Other Long-Term Liabilities	-	-	96.39	131.99	216.66	-	Upgrade
Total Liabilities	957.32	896.1	993.5	1,001	1,068	3,276	Upgrade
Common Stock	70.73	70.73	70.73	70.73	70.73	127.32	Upgrade
Additional Paid-In Capital	265.28	265.28	265.28	265.28	265.28	161.26	Upgrade
Retained Earnings	-244.35	-203.19	-227.79	-98.99	51.89	-2,718	Upgrade
Comprehensive Income & Other	70.72	64.82	71.22	78.77	120.96	248.76	Upgrade
Total Common Equity	162.38	197.64	179.44	315.79	508.86	-2,181	Upgrade
Minority Interest	-	-	-	-	-	2.41	Upgrade
Shareholders' Equity	162.38	197.64	179.44	315.79	508.86	-2,178	Upgrade
Total Liabilities & Equity	1,120	1,094	1,173	1,317	1,577	1,097	Upgrade
Total Debt	657.77	637.12	565.95	469.47	315.16	415.89	Upgrade
Net Cash (Debt)	-640.75	-594.37	-538.45	-456.49	-309.78	-212.48	Upgrade
Net Cash Per Share	-0.45	-0.42	-0.38	-0.32	-0.91	-1.86	Upgrade
Filing Date Shares Outstanding	1,415	1,415	1,415	1,415	1,415	114.11	Upgrade
Total Common Shares Outstanding	1,415	1,415	1,415	1,415	1,415	114.11	Upgrade
Working Capital	-583.44	-178.46	-111.53	-135.41	-348.72	-2,305	Upgrade
Book Value Per Share	0.11	0.14	0.13	0.22	0.36	-19.11	Upgrade
Tangible Book Value	162.29	197.54	179.31	315.62	508.67	-2,181	Upgrade
Tangible Book Value Per Share	0.11	0.14	0.13	0.22	0.36	-19.11	Upgrade
Land	-	288.71	300.39	301.13	326.34	141.4	Upgrade
Machinery	-	548.69	552.84	547.81	575.14	21.78	Upgrade
Construction In Progress	-	11.84	16.6	27.79	12.63	-	Upgrade
Leasehold Improvements	-	-	-	-	-	0.72	Upgrade

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