Essex Bio-Technology 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	640.53	557.17	509.85	543.49	671.34	599.78
Trading Asset Securities	2.39	3.57	5.18	0.01	0.01	0.02
Cash & Short-Term Investments	642.92	560.74	515.03	543.49	671.35	599.8
Cash Growth	7.04%	8.88%	-5.24%	-19.05%	11.93%	23.94%
Accounts Receivable	614.46	521.06	567.31	451.24	651.93	463.39
Other Receivables	46.72	65.24	28.11	22.49	22.34	19.86
Receivables	691.9	617.02	637.24	500.06	714.24	516.17
Inventory	80.4	84.66	75.4	93.29	99.06	165.83
Restricted Cash	-	-	3.41	52.94	-	-
Other Current Assets	26.61	20.89	14.21	24.2	62.73	51.06
Total Current Assets	1,442	1,283	1,245	1,214	1,547	1,333
Property, Plant & Equipment	458.86	414.21	405.86	401.11	351.9	279.75
Long-Term Investments	29.6	46.97	40.36	27.91	56.58	84.91
Goodwill	55.9	53.95	56.02	57.15	50.9	24.15
Other Intangible Assets	939.23	884.99	828.59	793.47	603.8	456.85
Long-Term Deferred Charges	261.35	256.36	240.84	200.56	188.52	145.81
Other Long-Term Assets	31.79	28.71	10.62	7.68	64.35	54.58
Total Assets	3,234	2,983	2,828	2,712	2,863	2,421
Accounts Payable	14.14	7.36	10.58	10.66	4.47	44.09
Accrued Expenses	-	402.4	390.07	308.41	354.81	284.87
Current Portion of Long-Term Debt	120.16	69.8	235.86	105.05	153.37	200.75
Current Portion of Leases	3.3	3.27	1.7	2.57	2.55	2.26
Current Income Taxes Payable	114.85	90.52	88.97	36.98	64.91	6.12
Other Current Liabilities	505.35	135.64	83.56	97.26	109.49	67.94
Total Current Liabilities	757.81	708.98	810.74	560.92	689.59	606.03
Long-Term Debt	150.32	95.55	36.06	382.12	406.49	354.6
Long-Term Leases	17.46	18.43	20.4	-	2.78	5.16
Long-Term Deferred Tax Liabilities	34.36	36.37	36.58	37.99	30.31	29.36
Total Liabilities	959.94	859.33	903.78	981.03	1,129	995.15
Common Stock	56.7	56.71	56.76	57.16	57.56	57.69
Additional Paid-In Capital	73.28	73.28	73.28	73.29	73.29	71.11
Retained Earnings	2,346	2,217	1,936	1,711	1,554	1,266
Comprehensive Income & Other	-201.96	-223	-141.93	-109.83	49.17	31.49
Shareholders' Equity	2,274	2,124	1,924	1,731	1,734	1,426
Total Liabilities & Equity	3,234	2,983	2,828	2,712	2,863	2,421
Total Debt	291.25	187.04	294.02	489.73	565.19	562.77
Net Cash (Debt)	351.68	373.7	221	53.76	106.17	37.02
Net Cash Growth	28.63%	69.09%	311.11%	-49.36%	186.75%	-67.70%
Net Cash Per Share	0.62	0.64	0.37	0.09	0.18	0.06
Filing Date Shares Outstanding	567.01	567.13	567.59	571.6	575.56	576.9
Total Common Shares Outstanding	567.01	567.13	567.59	571.6	575.56	576.9
Working Capital	684.04	574.32	434.53	653.06	857.81	726.83
Book Value Per Share	4.01	3.74	3.39	3.03	3.01	2.47
Tangible Book Value	1,279	1,185	1,039	880.75	1,080	945.18
Tangible Book Value Per Share	2.26	2.09	1.83	1.54	1.88	1.64
Buildings	126.65	114.2	116.63	117.71	127.06	122.98
Machinery	305.52	289.58	284.4	287.48	166.53	148.18
Construction In Progress	195.5	158.86	140.49	126.38	173.95	100.34

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