Da Yu Financial Holdings 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	114.03	98.55	70.41	91.33	99.03	84.02
Trading Asset Securities	136.08	148.17	10.74	11.59	14.33	9.19
Cash & Short-Term Investments	250.12	246.72	81.15	102.91	113.35	93.2
Cash Growth	2.60%	204.04%	-21.15%	-9.21%	21.62%	127.50%
Accounts Receivable	10.33	7.12	6.32	6.43	9.53	37.53
Other Receivables	0.48	0.26	0.22	1.64	1.22	0.01
Receivables	21.38	17.6	14.47	14.52	10.76	37.54
Prepaid Expenses	0.27	0.79	0.79	0.48	0.38	0.31
Restricted Cash	406.13	230.74	163.15	160.74	180.19	-
Other Current Assets	0.89	0.95	0.95	0.99	0.99	0.34
Total Current Assets	678.78	496.79	260.5	279.64	305.67	131.39
Property, Plant & Equipment	4.74	0.51	3.67	0.9	4.12	0.61
Long-Term Investments	82.67	85.09	49.58	-	-	-
Goodwill	108.79	108.79	108.79	281.24	302.97	302.97
Other Intangible Assets	57.36	59.09	57.54	60.99	66.14	79.96
Other Long-Term Assets	0.2	0.2	0.2	0.2	0.2	-
Total Assets	938.46	757.15	492.53	655.34	679.1	514.94
Accounts Payable	408.65	228.5	163.16	160.75	180.51	-
Short-Term Debt	-	0.08	-	-	-	-
Current Portion of Leases	2.84	0.37	3.16	0.7	3.64	0.39
Current Income Taxes Payable	2.05	0.54	1.1	2.76	1.85	7.25
Current Unearned Revenue	4.31	3.24	0.04	1.25	11.31	13.97
Other Current Liabilities	2.01	13.75	5.28	8.09	4.17	14.91
Total Current Liabilities	419.86	246.47	172.73	173.54	201.47	36.51
Long-Term Leases	1.81	-	0.37	-	0.35	-
Pension & Post-Retirement Benefits	0.4	0.4	-	-	-	-
Long-Term Deferred Tax Liabilities	8.64	8.92	9.49	10.06	10.91	13.19
Total Liabilities	430.71	255.8	182.59	183.61	212.73	49.71
Common Stock	227.87	227.87	113.93	113.93	113.93	113.93
Additional Paid-In Capital	56.15	-	-	-	-	-
Retained Earnings	223.25	273.49	196.01	357.8	352.43	351.3
Comprehensive Income & Other	0.49	-	-	-	-	-
Shareholders' Equity	507.76	501.36	309.94	471.73	466.36	465.23
Total Liabilities & Equity	938.46	757.15	492.53	655.34	679.1	514.94
Total Debt	4.65	0.44	3.52	0.7	3.98	0.39
Net Cash (Debt)	245.47	246.27	77.62	102.22	109.37	92.81
Net Cash Growth	1.52%	217.27%	-24.06%	-6.54%	17.84%	137.63%
Net Cash Per Share	0.11	0.11	0.07	0.09	0.10	0.08
Filing Date Shares Outstanding	2,279	2,279	2,279	1,139	1,139	1,139
Total Common Shares Outstanding	2,279	2,279	1,139	1,139	1,139	1,139
Working Capital	258.93	250.32	87.77	106.09	104.2	94.88
Book Value Per Share	0.22	0.22	0.27	0.41	0.41	0.41
Tangible Book Value	341.61	333.48	143.61	129.5	97.26	82.3
Tangible Book Value Per Share	0.15	0.15	0.13	0.11	0.09	0.07
Machinery	-	0.68	0.66	0.62	0.45	0.48
Leasehold Improvements	-	0.06	0.06	0.02	0.02	0.02

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