Viva Goods Company 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	1,111	740.08	1,281	2,975	2,530	1,857
Short-Term Investments	-	-	-	3.96	4.28	82.14
Trading Asset Securities	-	-	-	-	587.13	271.87
Cash & Short-Term Investments	1,111	740.08	1,281	2,979	3,121	2,211
Cash Growth	-21.83%	-42.24%	-56.98%	-4.56%	41.13%	237.46%
Accounts Receivable	785.24	691.52	766.82	859.48	98	82.89
Other Receivables	58.57	72.16	-	2.83	-	-
Receivables	843.81	763.68	766.82	862.31	98	82.89
Inventory	3,127	2,880	3,321	4,061	281.28	183.86
Prepaid Expenses	638.03	573.66	577.13	681.27	160.03	85.41
Restricted Cash	9.06	17.25	2.26	2.64	3.18	3.63
Other Current Assets	11.02	28.56	17.67	89.2	184.73	307.52
Total Current Assets	5,740	5,003	5,967	8,675	3,848	2,875
Property, Plant & Equipment	2,626	2,391	2,628	2,736	536.07	573.4
Long-Term Investments	5,267	4,632	4,136	4,160	4,124	3,032
Goodwill	-	42.38	43.61	44.73	81.52	79.36
Other Intangible Assets	726.44	663.82	698.49	549.67	185.35	209.22
Long-Term Deferred Tax Assets	636.21	573.4	450.67	120.13	26.4	24.38
Other Long-Term Assets	258.4	348.69	794.31	1,186	308.15	57.19
Total Assets	15,254	13,655	14,718	17,472	9,110	6,850
Accounts Payable	1,935	1,470	1,563	2,106	245.17	112.49
Accrued Expenses	592.82	627.26	769.53	642.7	136.07	122.61
Short-Term Debt	297.28	-	22.04	55.93	-	-
Current Portion of Leases	545.11	489.46	566.2	519.2	123.69	135.31
Current Income Taxes Payable	84.26	86.61	43.59	67.64	13.32	13.61
Current Unearned Revenue	124.15	111.79	117.4	129.57	105.16	109.21
Other Current Liabilities	604.19	691.29	721.48	907.62	272.91	201.63
Total Current Liabilities	4,183	3,476	3,803	4,428	896.32	694.86
Long-Term Debt	838.86	410.39	165.16	288.2	-	1,256
Long-Term Leases	1,350	1,315	1,381	1,438	362.63	273.48
Long-Term Unearned Revenue	-	-	5.23	5.73	6.56	7.71
Pension & Post-Retirement Benefits	131.71	119.04	115.09	91.97	-	-
Long-Term Deferred Tax Liabilities	60.03	62.96	99.23	96.66	87.74	80.67
Other Long-Term Liabilities	101.02	73.68	91.82	124.85	2.47	5.9
Total Liabilities	6,664	5,458	5,661	6,474	1,356	2,319
Common Stock	498.26	486.19	486.11	484.02	481.06	474.82
Additional Paid-In Capital	1,172	1,072	1,162	1,128	1,081	2,419
Retained Earnings	5,760	5,648	5,716	5,744	4,891	319.82
Comprehensive Income & Other	361.55	49.33	354.56	636.84	1,163	1,116
Total Common Equity	7,790	7,255	7,719	7,993	7,616	4,329
Minority Interest	800.31	941.88	1,337	3,005	138.17	201.93
Shareholders' Equity	8,590	8,197	9,056	10,998	7,754	4,531
Total Liabilities & Equity	15,254	13,655	14,718	17,472	9,110	6,850
Total Debt	3,031	2,215	2,135	2,301	486.32	1,665
Net Cash (Debt)	-1,920	-1,475	-853.55	677.34	2,635	546.67
Net Cash Growth	-	-	-	-74.29%	381.97%	-
Net Cash Per Share	-0.17	-0.13	-0.07	0.06	0.23	0.05
Filing Date Shares Outstanding	9,960	9,724	9,722	9,680	9,621	9,496
Total Common Shares Outstanding	9,960	9,724	9,722	9,680	9,621	9,496
Working Capital	1,557	1,527	2,163	4,247	2,952	2,180
Book Value Per Share	0.70	0.66	0.71	0.74	0.71	0.36
Tangible Book Value	7,063	6,549	6,977	7,399	7,349	4,041
Tangible Book Value Per Share	0.63	0.59	0.63	0.68	0.68	0.33
Land	-	1,037	1,080	761.69	-	-
Buildings	-	-	-	-	-	11.85
Machinery	-	305.63	296.78	296.9	127.94	103.26
Leasehold Improvements	-	663.74	624.31	531.42	113.26	53.22

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