Hi Sun Technology (China) 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	2,991	3,011	3,482	3,538	3,255
Short-Term Investments	624.89	336.95	170.85	69.65	85.95
Trading Asset Securities	-	0.88	226.89	0.98	1.1
Cash & Short-Term Investments	3,616	3,349	3,880	3,608	3,342
Cash Growth	7.96%	-13.68%	7.53%	7.98%	-12.09%
Accounts Receivable	153.18	192	182.06	175.62	168.41
Other Receivables	3.04	16.58	5.94	18.62	49.23
Receivables	2,283	1,994	1,725	2,842	2,446
Inventory	5.11	0.87	19.47	18.73	18.43
Prepaid Expenses	-	27.28	24.35	41.36	28.56
Restricted Cash	4,211	2,594	3,542	1,065	765.46
Other Current Assets	704.99	-	-	1.47	425.94
Total Current Assets	10,820	7,965	9,191	7,577	7,026
Property, Plant & Equipment	46.63	100.81	147.22	202.49	324.92
Long-Term Investments	3,527	3,776	3,689	3,646	3,433
Goodwill	-	-	-	12.82	13.9
Other Intangible Assets	0.06	8.3	2.83	12.92	11.91
Other Long-Term Assets	38.46	8.4	2.58	4.75	8.65
Total Assets	14,432	11,859	13,032	11,455	10,819
Accounts Payable	4,925	3,055	4,193	1,613	1,136
Accrued Expenses	190.62	223.91	256.21	234.41	266.72
Short-Term Debt	454.53	82.13	42.69	320.81	2.45
Current Portion of Leases	30.18	20.89	21.94	17.87	20.8
Current Income Taxes Payable	46.37	37.33	42.14	110.5	92.86
Current Unearned Revenue	52.56	27.38	24.02	43.68	77.24
Other Current Liabilities	716.08	673.47	652.51	1,547	1,613
Total Current Liabilities	6,416	4,120	5,232	3,887	3,209
Long-Term Leases	-	14.98	21.55	11.96	10.78
Long-Term Unearned Revenue	2.12	0.69	-	-	-
Long-Term Deferred Tax Liabilities	-	-	0.02	2.44	2.97
Other Long-Term Liabilities	-	-	-	-	104.87
Total Liabilities	6,418	4,136	5,254	3,901	3,328
Common Stock	6.94	6.94	6.94	6.94	6.94
Additional Paid-In Capital	-	1,232	1,232	1,232	1,232
Retained Earnings	-	8,779	8,622	8,173	7,234
Treasury Stock	-	-16.66	-9.83	-30	-
Comprehensive Income & Other	7,386	-2,870	-2,659	-2,763	-2,049
Total Common Equity	7,393	7,131	7,191	6,619	6,423
Minority Interest	620.94	591.69	587.08	935.69	1,068
Shareholders' Equity	8,014	7,723	7,778	7,554	7,491
Total Liabilities & Equity	14,432	11,859	13,032	11,455	10,819
Total Debt	484.71	118	86.17	350.64	34.02
Net Cash (Debt)	3,131	3,231	3,794	3,257	3,308
Net Cash Growth	-3.10%	-14.83%	16.46%	-1.51%	-11.74%
Net Cash Per Share	1.15	1.17	1.38	1.18	1.19
Filing Date Shares Outstanding	2,712	2,758	2,758	2,745	2,777
Total Common Shares Outstanding	2,712	2,758	2,758	2,745	2,777
Working Capital	4,404	3,845	3,958	3,690	3,817
Book Value Per Share	2.73	2.59	2.61	2.41	2.31
Tangible Book Value	7,393	7,123	7,188	6,593	6,397
Tangible Book Value Per Share	2.73	2.58	2.61	2.40	2.30
Buildings	-	4.7	37.96	39.02	42.17
Machinery	-	864.35	936.04	941.15	986.68
Leasehold Improvements	-	25.46	27.38	27.94	28.38

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.