HKG:0765 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 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	19.3	24.55	42.99	67.3	61.38	59.47
Trading Asset Securities	2.43	2.42	3.08	5.3	10.52	13.39
Cash & Short-Term Investments	21.73	26.97	46.06	72.6	71.9	72.86
Cash Growth	-1.40%	-41.45%	-36.55%	0.97%	-1.32%	3.49%
Accounts Receivable	11.11	9.18	16.91	30.6	28.38	20.04
Other Receivables	4.68	1.91	2.07	3.05	2.58	2.65
Receivables	15.79	11.09	18.98	33.64	30.95	22.69
Inventory	18.23	16.6	21.4	14.92	14.95	18.33
Prepaid Expenses	-	0.25	2.43	5.07	0.95	0.86
Other Current Assets	-	1.39	0.55	0.81	2.06	67.7
Total Current Assets	55.74	56.29	89.42	127.04	120.81	182.44
Property, Plant & Equipment	25.21	26.21	26.47	28.47	34.11	36.25
Long-Term Deferred Tax Assets	-	-	-	2.13	2.13	2.13
Total Assets	80.96	82.5	115.89	157.64	157.05	220.82
Accounts Payable	7.72	5.97	8.75	10.87	12.93	12.99
Accrued Expenses	-	8.33	16.5	24.44	10.28	10.83
Short-Term Debt	9.14	7.44	-	-	-	27.93
Current Portion of Leases	1.04	1.45	0.46	1.15	1.16	0.3
Current Income Taxes Payable	0.03	0.03	0.09	0.16	0.06	3.39
Current Unearned Revenue	-	4.84	3.74	2.38	1.15	2.88
Other Current Liabilities	13.58	-	-	-	-	26.92
Total Current Liabilities	31.51	28.06	29.54	38.99	25.57	85.25
Long-Term Leases	11.13	11.43	11.69	12.11	13.26	12.69
Total Liabilities	42.64	39.49	41.23	51.1	38.84	97.93
Common Stock	32.69	32.69	32.69	32.69	32.69	32.69
Additional Paid-In Capital	118.9	118.9	118.9	118.9	118.9	118.9
Retained Earnings	-129.81	-125.52	-98.5	-67.97	-61.14	-71.33
Comprehensive Income & Other	8.54	8.48	9.31	8.13	11.11	26.16
Total Common Equity	30.32	34.54	62.4	91.75	101.55	106.42
Minority Interest	8	8.47	12.26	14.79	16.66	16.46
Shareholders' Equity	38.32	43.01	74.66	106.54	118.21	122.89
Total Liabilities & Equity	80.96	82.5	115.89	157.64	157.05	220.82
Total Debt	21.3	20.33	12.15	13.26	14.42	40.91
Net Cash (Debt)	0.43	6.64	33.91	59.34	57.48	31.95
Net Cash Growth	-94.93%	-80.41%	-42.85%	3.23%	79.93%	1185.00%
Net Cash Per Share	0.00	0.02	0.10	0.18	0.18	0.10
Filing Date Shares Outstanding	326.92	326.92	326.92	326.92	326.92	326.92
Total Common Shares Outstanding	326.92	326.92	326.92	326.92	326.92	326.92
Working Capital	24.24	28.24	59.88	88.05	95.23	97.19
Book Value Per Share	0.09	0.11	0.19	0.28	0.31	0.33
Tangible Book Value	30.32	34.54	62.4	91.75	101.55	106.42
Tangible Book Value Per Share	0.09	0.11	0.19	0.28	0.31	0.33
Machinery	-	87.93	87.34	84.9	92.68	90.24
Leasehold Improvements	-	9.68	8.53	8.74	8.66	8.43

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