Value Partners 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	1,558	1,077	1,559	1,666	1,666
Short-Term Investments	24.24	-	17.38	-	-
Trading Asset Securities	12.88	60.41	179.44	179.37	25.6
Cash & Short-Term Investments	1,595	1,138	1,756	1,846	1,692
Cash Growth	40.18%	-35.19%	-4.88%	9.12%	-15.07%
Accounts Receivable	413.22	37.67	56.33	67.13	190.06
Other Receivables	2.83	19.63	42.99	100.03	59.94
Receivables	416.05	57.31	99.31	167.16	250
Prepaid Expenses	24.97	26.15	26.25	22.69	30.08
Other Current Assets	-	15.61	26.97	-	-
Total Current Assets	2,036	1,237	1,908	2,036	1,972
Property, Plant & Equipment	163.79	176.65	202.39	197.35	238.4
Long-Term Investments	2,268	2,170	2,353	2,289	3,244
Other Intangible Assets	8.54	9.36	12.73	15.69	14.93
Long-Term Deferred Tax Assets	2.08	2.3	3.41	3.09	1.54
Other Long-Term Assets	183.23	180.25	198.37	207.1	199.41
Total Assets	4,662	3,775	4,678	4,748	5,670
Accrued Expenses	57.36	44.89	46.38	95.54	221.21
Current Portion of Long-Term Debt	1.08	65.94	1.17	76.05	-
Current Portion of Leases	13.52	12.87	14.45	19.52	19.77
Current Income Taxes Payable	41.84	0.15	-	-	-
Other Current Liabilities	238.48	71.18	966.58	43.9	44.93
Total Current Liabilities	352.28	195.03	1,029	235.02	285.91
Long-Term Debt	64.86	-	72.7	-	82.63
Long-Term Leases	6.48	18.56	31.7	9.66	25.88
Other Long-Term Liabilities	3.36	1.85	2.4	8.98	11.17
Total Liabilities	426.98	215.44	1,135	253.66	405.59
Common Stock	1,327	1,327	1,327	1,327	1,385
Retained Earnings	2,900	2,188	2,154	3,106	3,797
Comprehensive Income & Other	8.31	37.65	62	61.12	83.13
Total Common Equity	4,235	3,552	3,543	4,494	5,265
Minority Interest	-	7.71	-	-	-
Shareholders' Equity	4,235	3,560	3,543	4,494	5,265
Total Liabilities & Equity	4,662	3,775	4,678	4,748	5,670
Total Debt	85.94	97.37	120.03	105.24	128.28
Net Cash (Debt)	1,509	1,040	1,636	1,741	1,563
Net Cash Growth	45.04%	-36.39%	-6.03%	11.34%	-17.37%
Net Cash Per Share	0.83	0.57	0.90	0.95	0.84
Filing Date Shares Outstanding	1,827	1,827	1,827	1,827	1,850
Total Common Shares Outstanding	1,827	1,827	1,827	1,827	1,850
Working Capital	1,684	1,042	879.66	1,801	1,686
Book Value Per Share	2.32	1.94	1.94	2.46	2.85
Tangible Book Value	4,226	3,543	3,530	4,479	5,250
Tangible Book Value Per Share	2.31	1.94	1.93	2.45	2.84
Machinery	-	27.76	29.39	28.98	27.75
Leasehold Improvements	-	19.86	21.25	25.23	25.03

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