Hi Sun Technology (China) 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	3,672	3,011	3,482	3,538	3,255	3,747
Short-Term Investments	500.59	336.95	170.85	69.65	85.95	52.5
Trading Asset Securities	0.54	0.88	226.89	0.98	1.1	1.04
Cash & Short-Term Investments	4,173	3,349	3,880	3,608	3,342	3,801
Cash Growth	16.11%	-13.68%	7.53%	7.98%	-12.09%	0.88%
Accounts Receivable	125.47	192	182.06	175.62	168.41	293.85
Other Receivables	3.21	16.58	5.94	18.62	49.23	99.12
Receivables	1,554	1,994	1,725	2,842	2,446	1,436
Inventory	2.53	0.87	19.47	18.73	18.43	121.45
Prepaid Expenses	-	27.28	24.35	41.36	28.56	29.27
Restricted Cash	4,054	2,594	3,542	1,065	765.46	880.55
Other Current Assets	45.39	-	-	1.47	425.94	0.08
Total Current Assets	9,829	7,965	9,191	7,577	7,026	6,268
Property, Plant & Equipment	100.31	100.81	147.22	202.49	324.92	468.97
Long-Term Investments	3,866	3,776	3,689	3,646	3,433	2,947
Goodwill	-	-	-	12.82	13.9	-
Other Intangible Assets	3.86	8.3	2.83	12.92	11.91	11.23
Long-Term Deferred Tax Assets	-	-	-	-	-	0.02
Other Long-Term Assets	12.34	8.4	2.58	4.75	8.65	21.66
Total Assets	13,812	11,859	13,032	11,455	10,819	9,717
Accounts Payable	4,572	3,055	4,193	1,613	1,136	1,399
Accrued Expenses	143.07	223.91	256.21	234.41	266.72	302.64
Short-Term Debt	380.75	82.13	42.69	320.81	2.45	-
Current Portion of Leases	21.16	20.89	21.94	17.87	20.8	25.34
Current Income Taxes Payable	35.75	37.33	42.14	110.5	92.86	51.19
Current Unearned Revenue	40.3	27.38	24.02	43.68	77.24	27.93
Other Current Liabilities	687.93	673.47	652.51	1,547	1,613	683.42
Total Current Liabilities	5,881	4,120	5,232	3,887	3,209	2,490
Long-Term Leases	14.33	14.98	21.55	11.96	10.78	28.14
Long-Term Unearned Revenue	1.36	0.69	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	0.02	2.44	2.97	0.37
Other Long-Term Liabilities	-	-	-	-	104.87	831.21
Total Liabilities	5,896	4,136	5,254	3,901	3,328	3,350
Common Stock	6.94	6.94	6.94	6.94	6.94	6.94
Additional Paid-In Capital	1,232	1,232	1,232	1,232	1,232	1,232
Retained Earnings	8,768	8,779	8,622	8,173	7,234	3,712
Treasury Stock	-25.57	-16.66	-9.83	-30	-	-
Comprehensive Income & Other	-2,660	-2,870	-2,659	-2,763	-2,049	591.4
Total Common Equity	7,321	7,131	7,191	6,619	6,423	5,542
Minority Interest	594.95	591.69	587.08	935.69	1,068	825.44
Shareholders' Equity	7,916	7,723	7,778	7,554	7,491	6,368
Total Liabilities & Equity	13,812	11,859	13,032	11,455	10,819	9,717
Total Debt	416.24	118	86.17	350.64	34.02	53.48
Net Cash (Debt)	3,757	3,231	3,794	3,257	3,308	3,748
Net Cash Growth	5.99%	-14.83%	16.46%	-1.51%	-11.74%	1.20%
Net Cash Per Share	1.37	1.17	1.38	1.18	1.19	1.35
Filing Date Shares Outstanding	2,758	2,758	2,758	2,745	2,777	2,777
Total Common Shares Outstanding	2,758	2,758	2,758	2,745	2,777	2,777
Working Capital	3,949	3,845	3,958	3,690	3,817	3,778
Book Value Per Share	2.65	2.59	2.61	2.41	2.31	2.00
Tangible Book Value	7,317	7,123	7,188	6,593	6,397	5,531
Tangible Book Value Per Share	2.65	2.58	2.61	2.40	2.30	1.99
Buildings	-	4.7	37.96	39.02	42.17	40.49
Machinery	-	864.35	936.04	941.15	986.68	875.3
Leasehold Improvements	-	25.46	27.38	27.94	28.38	27.53

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.