HKG:0731 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 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Mar '22 Mar 31, 2022
Cash & Equivalents	19.56	42.67	27.41	12.9	5.27
Short-Term Investments	0.2	0.09	0.09	0.09	0.1
Cash & Short-Term Investments	19.75	42.75	27.5	12.98	5.37
Cash Growth	-53.80%	55.48%	111.78%	141.65%	-97.36%
Accounts Receivable	56.03	23.12	13.35	8.37	15.88
Other Receivables	3.31	0.02	2.26	43.47	64.74
Receivables	59.34	23.14	15.62	51.85	80.61
Inventory	212.36	181.12	192.11	238.69	352.63
Prepaid Expenses	11.49	7.36	21.25	20.41	41.93
Total Current Assets	302.94	254.37	256.47	323.93	480.54
Property, Plant & Equipment	853.29	839.27	916.34	992.91	1,096
Other Intangible Assets	0.25	0.1	0.13	0.17	0.19
Total Assets	1,156	1,094	1,173	1,317	1,577
Accounts Payable	175.44	125.75	296.91	375.19	195.31
Accrued Expenses	24.41	30.24	-	-	-
Short-Term Debt	0.45	190.82	55.12	0.18	0.18
Current Portion of Long-Term Debt	-	-	-	78.97	314.98
Current Income Taxes Payable	-	0.5	0.02	-	-
Current Unearned Revenue	21.25	29.87	12.52	3.7	66.17
Other Current Liabilities	0.18	55.66	3.42	1.3	252.63
Total Current Liabilities	221.72	432.83	368	459.33	829.26
Long-Term Debt	785.76	446.3	510.83	390.32	-
Long-Term Deferred Tax Liabilities	17.02	16.97	18.29	19.58	22.03
Other Long-Term Liabilities	-	-	96.39	131.99	216.66
Total Liabilities	1,025	896.1	993.5	1,001	1,068
Common Stock	70.73	70.73	70.73	70.73	70.73
Additional Paid-In Capital	-	265.28	265.28	265.28	265.28
Retained Earnings	-	-203.19	-227.79	-98.99	51.89
Comprehensive Income & Other	61.26	64.82	71.22	78.77	120.96
Total Common Equity	131.99	197.64	179.44	315.79	508.86
Shareholders' Equity	131.99	197.64	179.44	315.79	508.86
Total Liabilities & Equity	1,156	1,094	1,173	1,317	1,577
Total Debt	786.21	637.12	565.95	469.47	315.16
Net Cash (Debt)	-766.46	-594.37	-538.45	-456.49	-309.78
Net Cash Per Share	-0.54	-0.42	-0.38	-0.32	-0.91
Filing Date Shares Outstanding	1,415	1,415	1,415	1,415	1,415
Total Common Shares Outstanding	1,415	1,415	1,415	1,415	1,415
Working Capital	81.22	-178.46	-111.53	-135.41	-348.72
Book Value Per Share	0.09	0.14	0.13	0.22	0.36
Tangible Book Value	131.73	197.54	179.31	315.62	508.67
Tangible Book Value Per Share	0.09	0.14	0.13	0.22	0.36
Land	-	288.71	300.39	301.13	326.34
Machinery	-	548.69	552.84	547.81	575.14
Construction In Progress	-	11.84	16.6	27.79	12.63

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