Sheng Yuan Holdings 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	25.78	44.04	47.17	79.93	69.1	34.65
Short-Term Investments	56.96	56.96	3.42	-	-	-
Trading Asset Securities	15.16	14	15.25	15.94	0.27	0.02
Cash & Short-Term Investments	97.89	115	65.83	95.87	69.37	34.67
Cash Growth	-1.47%	74.68%	-31.33%	38.20%	100.08%	16.08%
Accounts Receivable	7.74	4.67	25.25	13.95	26.02	20.72
Other Receivables	1.9	0.71	0.39	5.34	3.8	0.6
Receivables	9.64	5.38	25.64	19.29	29.82	21.32
Prepaid Expenses	19.13	0.62	0.27	0.37	1.87	0.46
Other Current Assets	12.71	22.34	46.23	83.19	30.26	12.64
Total Current Assets	139.37	143.33	137.97	198.71	131.32	69.09
Property, Plant & Equipment	1.91	2.7	4.36	2.29	5.28	8.29
Long-Term Investments	-	-	-	11.99	19.8	-
Other Long-Term Assets	0.72	0.72	0.72	1.71	2.51	2.54
Total Assets	141.99	146.75	143.05	214.69	158.91	79.91
Accounts Payable	12.71	22.34	46.44	82.11	30.27	12.91
Accrued Expenses	0.94	1.7	3.12	3.42	2.49	1.87
Current Portion of Long-Term Debt	-	-	-	149.39	-	-
Current Portion of Leases	1.68	1.63	1.54	2.27	2.43	1.97
Current Income Taxes Payable	3.9	2.25	-	-	2.83	2.41
Current Unearned Revenue	0.55	0.45	0.62	0.51	0.45	0.74
Other Current Liabilities	0.14	0.79	4	14.15	9.08	1.09
Total Current Liabilities	19.93	29.16	55.72	251.84	47.55	20.98
Long-Term Debt	-	-	-	-	140.4	104.99
Long-Term Leases	0.15	1	2.63	-	2.27	4.7
Total Liabilities	20.07	30.16	58.35	251.84	190.22	130.67
Common Stock	88.2	88.2	88.2	38.2	190.99	190.99
Additional Paid-In Capital	587.59	587.59	587.59	473.16	320.37	320.37
Retained Earnings	-560.82	-566.15	-598.04	-570.27	-564.47	-569.12
Comprehensive Income & Other	6.96	6.96	6.96	21.76	21.81	7
Total Common Equity	121.92	116.59	84.7	-37.16	-31.31	-50.76
Shareholders' Equity	121.92	116.59	84.7	-37.16	-31.31	-50.76
Total Liabilities & Equity	141.99	146.75	143.05	214.69	158.91	79.91
Total Debt	1.83	2.63	4.17	151.66	145.1	111.66
Net Cash (Debt)	96.06	112.37	61.66	-55.79	-75.73	-76.99
Net Cash Growth	0.13%	82.23%	-	-	-	-
Net Cash Per Share	0.11	0.13	0.09	-0.15	-0.20	-0.20
Filing Date Shares Outstanding	881.97	881.97	881.97	381.97	381.97	381.97
Total Common Shares Outstanding	881.97	881.97	881.97	381.97	381.97	381.97
Working Capital	119.44	114.17	82.26	-53.14	83.77	48.11
Book Value Per Share	0.14	0.13	0.10	-0.10	-0.08	-0.13
Tangible Book Value	121.92	116.59	84.7	-37.16	-31.31	-50.76
Tangible Book Value Per Share	0.14	0.13	0.10	-0.10	-0.08	-0.13
Machinery	-	0.38	0.38	0.38	0.38	0.38
Leasehold Improvements	-	0.41	0.41	2.37	2.37	2.37

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