Essex Bio-Technology 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	782.73	557.17	509.85	543.49	671.34
Trading Asset Securities	1.41	3.57	5.18	0.01	0.01
Cash & Short-Term Investments	784.14	560.74	515.03	543.49	671.35
Cash Growth	39.84%	8.88%	-5.24%	-19.05%	11.93%
Accounts Receivable	656.55	521.06	567.31	451.24	651.93
Other Receivables	34.11	65.24	28.11	22.49	22.34
Receivables	707.62	617.02	637.24	500.06	714.24
Inventory	103.54	84.66	75.4	93.29	99.06
Restricted Cash	-	-	3.41	52.94	-
Other Current Assets	24.82	20.89	14.21	24.2	62.73
Total Current Assets	1,620	1,283	1,245	1,214	1,547
Property, Plant & Equipment	517.13	414.21	405.86	401.11	351.9
Long-Term Investments	14.94	46.97	40.36	27.91	56.58
Goodwill	56.55	53.95	56.02	57.15	50.9
Other Intangible Assets	959.02	884.99	828.59	793.47	603.8
Long-Term Deferred Charges	321.11	256.36	240.84	200.56	188.52
Other Long-Term Assets	1.88	28.71	10.62	7.68	64.35
Total Assets	3,491	2,983	2,828	2,712	2,863
Accounts Payable	11.56	7.36	10.58	10.66	4.47
Accrued Expenses	458.86	402.4	390.07	308.41	354.81
Current Portion of Long-Term Debt	65.01	69.8	235.86	105.05	153.37
Current Portion of Leases	4.09	3.27	1.7	2.57	2.55
Current Income Taxes Payable	126.49	90.52	88.97	36.98	64.91
Other Current Liabilities	100.89	135.64	83.56	97.26	109.49
Total Current Liabilities	766.91	708.98	810.74	560.92	689.59
Long-Term Debt	260.64	95.55	36.06	382.12	406.49
Long-Term Leases	17.16	18.43	20.4	-	2.78
Long-Term Deferred Tax Liabilities	32.97	36.37	36.58	37.99	30.31
Total Liabilities	1,078	859.33	903.78	981.03	1,129
Common Stock	56.7	56.71	56.76	57.16	57.56
Additional Paid-In Capital	-	73.28	73.28	73.29	73.29
Retained Earnings	-	2,217	1,936	1,711	1,554
Comprehensive Income & Other	2,356	-223	-141.93	-109.83	49.17
Shareholders' Equity	2,413	2,124	1,924	1,731	1,734
Total Liabilities & Equity	3,491	2,983	2,828	2,712	2,863
Total Debt	346.9	187.04	294.02	489.73	565.19
Net Cash (Debt)	437.24	373.7	221	53.76	106.17
Net Cash Growth	17.00%	69.09%	311.11%	-49.36%	186.75%
Net Cash Per Share	0.77	0.64	0.37	0.09	0.18
Filing Date Shares Outstanding	567.01	567.13	567.59	571.6	575.56
Total Common Shares Outstanding	567.01	567.13	567.59	571.6	575.56
Working Capital	853.22	574.32	434.53	653.06	857.81
Book Value Per Share	4.26	3.74	3.39	3.03	3.01
Tangible Book Value	1,398	1,185	1,039	880.75	1,080
Tangible Book Value Per Share	2.46	2.09	1.83	1.54	1.88
Buildings	128.88	114.2	116.63	117.71	127.06
Machinery	357.4	289.58	284.4	287.48	166.53
Construction In Progress	219.27	158.86	140.49	126.38	173.95

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