Vision Values Holdings Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	61.23	59.35	41.36	24.19	22.89	30.82
Short-Term Investments	-	7.06	5.55	6.77	-	-
Cash & Short-Term Investments	61.23	66.4	46.91	30.97	22.89	30.82
Cash Growth	-4.75%	41.57%	51.47%	35.26%	-25.72%	93.34%
Accounts Receivable	169.83	194.91	300.58	210.06	54.42	7.46
Other Receivables	-	-	-	-	0.15	0.15
Receivables	169.83	194.91	300.58	210.06	54.57	7.62
Inventory	3.96	0.46	0.73	1.02	1.04	93.58
Prepaid Expenses	18.93	6.18	1.47	3.11	15.59	7.07
Total Current Assets	253.95	267.95	349.68	245.15	94.09	139.09
Property, Plant & Equipment	141.8	112.22	112.16	104.78	101.11	77.89
Other Intangible Assets	-	0.63	0.34	-	-	-
Other Long-Term Assets	187.81	205.77	239.51	283.68	282.85	279.76
Total Assets	583.56	586.57	701.69	633.61	478.05	496.74
Accounts Payable	94.36	90.39	32.02	6.28	5.49	3.59
Accrued Expenses	57.28	45.87	37.95	34.89	38.15	49.52
Short-Term Debt	16.07	20.9	188.93	137.64	87.31	68
Current Portion of Long-Term Debt	-	-	-	-	3.01	-
Current Portion of Leases	9.74	1.58	1.48	1.91	1.25	1.4
Current Income Taxes Payable	2.96	4.13	4.27	3.27	3.7	2.48
Current Unearned Revenue	0.87	0.87	1.23	7.78	6.61	3.4
Other Current Liabilities	-	9.31	11.09	8.86	0.05	0.05
Total Current Liabilities	181.27	173.06	276.98	200.63	145.56	128.43
Long-Term Debt	172.28	175.87	136.72	102.7	-	29.12
Long-Term Leases	8.86	0.96	0.43	1.3	0.31	1.05
Long-Term Deferred Tax Liabilities	2.2	2.54	2.33	2.78	2.86	3.2
Total Liabilities	364.61	352.42	416.46	307.41	148.73	161.8
Common Stock	39.24	39.24	39.24	39.24	39.24	39.24
Additional Paid-In Capital	-	443.73	443.73	443.73	443.73	443.73
Retained Earnings	-384.82	-346.47	-310.14	-253.67	-251.1	-232.96
Comprehensive Income & Other	463.65	5.37	22.16	22.2	38.99	49.27
Total Common Equity	118.08	141.88	195	251.5	270.85	299.28
Minority Interest	100.88	92.28	90.24	74.7	58.47	35.66
Shareholders' Equity	218.96	234.15	285.24	326.2	329.33	334.94
Total Liabilities & Equity	583.56	586.57	701.69	633.61	478.05	496.74
Total Debt	206.95	199.31	327.56	243.54	91.87	99.57
Net Cash (Debt)	-145.72	-132.91	-280.65	-212.58	-68.97	-68.75
Net Cash Per Share	-0.04	-0.03	-0.07	-0.05	-0.02	-0.02
Filing Date Shares Outstanding	3,924	3,924	3,924	3,924	3,924	3,924
Total Common Shares Outstanding	3,924	3,924	3,924	3,924	3,924	3,924
Working Capital	72.68	94.89	72.71	44.52	-51.47	10.66
Book Value Per Share	0.03	0.04	0.05	0.06	0.07	0.08
Tangible Book Value	118.08	141.25	194.65	251.5	270.85	299.28
Tangible Book Value Per Share	0.03	0.04	0.05	0.06	0.07	0.08
Buildings	-	5.05	5.05	5.05	5.05	5.05
Machinery	-	25.54	23.77	25.4	26.15	6.95
Leasehold Improvements	-	0.61	0.73	0.77	0.78	0.65
Order Backlog	-	-	-	-	8	-

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