Viva Goods Company 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	879.99	740.08	1,281	2,975	2,530
Short-Term Investments	-	-	-	3.96	4.28
Trading Asset Securities	-	-	-	-	587.13
Cash & Short-Term Investments	879.99	740.08	1,281	2,979	3,121
Cash Growth	18.91%	-42.24%	-56.98%	-4.56%	41.13%
Accounts Receivable	716.96	691.52	766.82	859.48	98
Other Receivables	23.08	72.16	-	2.83	-
Receivables	740.04	763.68	766.82	862.31	98
Inventory	3,039	2,880	3,321	4,061	281.28
Prepaid Expenses	491.13	573.66	577.13	681.27	160.03
Restricted Cash	7.85	17.25	2.26	2.64	3.18
Other Current Assets	8.72	28.56	17.67	89.2	184.73
Total Current Assets	5,167	5,003	5,967	8,675	3,848
Property, Plant & Equipment	2,829	2,391	2,628	2,736	536.07
Long-Term Investments	6,627	4,632	4,136	4,160	4,124
Goodwill	44.05	42.38	43.61	44.73	81.52
Other Intangible Assets	562.78	663.82	698.49	549.67	185.35
Long-Term Deferred Tax Assets	626.59	573.4	450.67	120.13	26.4
Other Long-Term Assets	257.97	348.69	794.31	1,186	308.15
Total Assets	16,114	13,655	14,718	17,472	9,110
Accounts Payable	1,927	1,470	1,563	2,106	245.17
Accrued Expenses	689.39	732.88	769.53	642.7	136.07
Short-Term Debt	-	-	22.04	55.93	-
Current Portion of Long-Term Debt	224.05	-	-	-	-
Current Portion of Leases	557.71	489.46	566.2	519.2	123.69
Current Income Taxes Payable	93.97	86.61	43.59	67.64	13.32
Current Unearned Revenue	136.95	111.79	117.4	129.57	105.16
Other Current Liabilities	557.12	585.67	721.48	907.62	272.91
Total Current Liabilities	4,186	3,476	3,803	4,428	896.32
Long-Term Debt	1,472	410.39	165.16	288.2	-
Long-Term Leases	1,436	1,315	1,381	1,438	362.63
Long-Term Unearned Revenue	-	-	5.23	5.73	6.56
Pension & Post-Retirement Benefits	132.14	119.04	115.09	91.97	-
Long-Term Deferred Tax Liabilities	84.69	62.96	99.23	96.66	87.74
Other Long-Term Liabilities	72.05	73.68	91.82	124.85	2.47
Total Liabilities	7,383	5,458	5,661	6,474	1,356
Common Stock	498.26	486.19	486.11	484.02	481.06
Additional Paid-In Capital	1,172	1,072	1,162	1,128	1,081
Retained Earnings	5,758	5,648	5,716	5,744	4,891
Treasury Stock	-2.5	-	-	-	-
Comprehensive Income & Other	322.58	49.33	354.56	636.84	1,163
Total Common Equity	7,748	7,255	7,719	7,993	7,616
Minority Interest	983.62	941.88	1,337	3,005	138.17
Shareholders' Equity	8,731	8,197	9,056	10,998	7,754
Total Liabilities & Equity	16,114	13,655	14,718	17,472	9,110
Total Debt	3,689	2,215	2,135	2,301	486.32
Net Cash (Debt)	-2,809	-1,475	-853.55	677.34	2,635
Net Cash Growth	-	-	-	-74.29%	381.97%
Net Cash Per Share	-0.24	-0.13	-0.07	0.06	0.23
Filing Date Shares Outstanding	9,959	9,724	9,722	9,680	9,621
Total Common Shares Outstanding	9,959	9,724	9,722	9,680	9,621
Working Capital	980.65	1,527	2,163	4,247	2,952
Book Value Per Share	0.70	0.66	0.71	0.74	0.71
Tangible Book Value	7,141	6,549	6,977	7,399	7,349
Tangible Book Value Per Share	0.64	0.59	0.63	0.68	0.68
Land	1,084	1,037	1,080	761.69	-
Machinery	327.29	305.63	296.78	296.9	127.94
Leasehold Improvements	847.89	663.74	624.31	531.42	113.26

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