DevGreat Group 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	84.35	58.43	122.67	151.83	315.35
Short-Term Investments	2.35	2.23	9.15	0.31	13.75
Trading Asset Securities	-	-	-	8.34	21.57
Cash & Short-Term Investments	86.7	60.65	131.82	160.48	350.67
Cash Growth	42.94%	-53.99%	-17.86%	-54.24%	28.38%
Accounts Receivable	18.77	34.41	96.63	61.94	61.71
Other Receivables	5.45	84.6	618.73	1,566	113
Receivables	24.21	119.01	715.36	1,628	174.71
Inventory	33.71	93.02	179.71	197.1	5,468
Prepaid Expenses	7.13	6.26	10.29	22.09	142.87
Other Current Assets	-	12.78	22.25	135.63	418
Total Current Assets	151.75	291.73	1,059	2,143	6,554
Property, Plant & Equipment	2.39	2.06	565.59	643.52	754.11
Long-Term Investments	-	-	67.22	69.94	24.33
Other Long-Term Assets	628.87	658.66	3,199	3,669	6,205
Total Assets	783	952.45	4,891	6,526	13,538
Accounts Payable	17.63	33.44	174.65	219.07	2,204
Accrued Expenses	-	-	423.84	91.9	445.01
Short-Term Debt	10.51	-	-	-	-
Current Portion of Long-Term Debt	-	-	1,174	1,852	6,450
Current Portion of Leases	6.54	10.88	33.24	40.73	31.49
Current Income Taxes Payable	4.08	-	5.72	16.81	284.27
Current Unearned Revenue	28.13	55.16	75.82	22.3	2,139
Other Current Liabilities	75.04	212.45	978.03	2,543	2,467
Total Current Liabilities	141.93	311.94	2,866	4,786	14,021
Long-Term Debt	220.32	211.44	594.54	285.62	648.79
Long-Term Leases	18.15	22.95	23.34	42.56	67.05
Long-Term Deferred Tax Liabilities	2.53	0.48	158.84	222.82	592.82
Other Long-Term Liabilities	32.73	8.25	-	-	-
Total Liabilities	415.65	555.07	3,642	5,337	15,330
Common Stock	3.57	297.59	297.59	297.59	297.59
Retained Earnings	-2,391	-2,313	-1,561	-1,650	-4,632
Comprehensive Income & Other	2,754	2,412	2,385	2,338	2,316
Total Common Equity	367.36	397.38	1,122	985.31	-2,019
Minority Interest	-	-	126.26	203.96	226.35
Shareholders' Equity	367.36	397.38	1,249	1,189	-1,792
Total Liabilities & Equity	783	952.45	4,891	6,526	13,538
Total Debt	255.52	245.28	1,825	2,221	7,198
Net Cash (Debt)	-168.82	-184.62	-1,694	-2,060	-6,847
Net Cash Per Share	-0.99	-1.24	-11.38	-13.85	-46.02
Filing Date Shares Outstanding	178.55	148.79	148.79	148.79	148.79
Total Common Shares Outstanding	178.55	148.79	148.79	148.79	148.79
Working Capital	9.82	-20.21	-1,806	-2,642	-7,467
Book Value Per Share	2.06	2.67	7.54	6.62	-13.57
Tangible Book Value	367.36	397.38	1,122	985.31	-2,019
Tangible Book Value Per Share	2.06	2.67	7.54	6.62	-13.57
Buildings	-	-	710.74	746.94	827.85
Machinery	-	13.8	85.71	93.82	109.12
Leasehold Improvements	-	4.25	47.74	50.92	54.1

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