Vision Values Holdings Balance Sheet

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

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	59.35	41.36	24.19	22.89	30.82
Short-Term Investments	7.06	5.55	6.77	-	-
Cash & Short-Term Investments	66.4	46.91	30.97	22.89	30.82
Cash Growth	41.57%	51.47%	35.26%	-25.72%	93.34%
Accounts Receivable	194.91	300.58	210.06	54.42	7.46
Other Receivables	-	-	-	0.15	0.15
Receivables	194.91	300.58	210.06	54.57	7.62
Inventory	0.46	0.73	1.02	1.04	93.58
Prepaid Expenses	6.18	1.47	3.11	15.59	7.07
Total Current Assets	267.95	349.68	245.15	94.09	139.09
Property, Plant & Equipment	112.22	112.16	104.78	101.11	77.89
Other Intangible Assets	0.63	0.34	-	-	-
Other Long-Term Assets	205.77	239.51	283.68	282.85	279.76
Total Assets	586.57	701.69	633.61	478.05	496.74
Accounts Payable	90.39	32.02	6.28	5.49	3.59
Accrued Expenses	45.87	37.95	34.89	38.15	49.52
Short-Term Debt	20.9	188.93	137.64	87.31	68
Current Portion of Long-Term Debt	-	-	-	3.01	-
Current Portion of Leases	1.58	1.48	1.91	1.25	1.4
Current Income Taxes Payable	4.13	4.27	3.27	3.7	2.48
Current Unearned Revenue	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	173.06	276.98	200.63	145.56	128.43
Long-Term Debt	175.87	136.72	102.7	-	29.12
Long-Term Leases	0.96	0.43	1.3	0.31	1.05
Long-Term Deferred Tax Liabilities	2.54	2.33	2.78	2.86	3.2
Total Liabilities	352.42	416.46	307.41	148.73	161.8
Common Stock	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	-346.47	-310.14	-253.67	-251.1	-232.96
Comprehensive Income & Other	5.37	22.16	22.2	38.99	49.27
Total Common Equity	141.88	195	251.5	270.85	299.28
Minority Interest	92.28	90.24	74.7	58.47	35.66
Shareholders' Equity	234.15	285.24	326.2	329.33	334.94
Total Liabilities & Equity	586.57	701.69	633.61	478.05	496.74
Total Debt	199.31	327.56	243.54	91.87	99.57
Net Cash (Debt)	-132.91	-280.65	-212.58	-68.97	-68.75
Net Cash Per Share	-0.03	-0.07	-0.05	-0.02	-0.02
Filing Date Shares Outstanding	3,924	3,924	3,924	3,924	3,924
Total Common Shares Outstanding	3,924	3,924	3,924	3,924	3,924
Working Capital	94.89	72.71	44.52	-51.47	10.66
Book Value Per Share	0.04	0.05	0.06	0.07	0.08
Tangible Book Value	141.25	194.65	251.5	270.85	299.28
Tangible Book Value Per Share	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.