Da Yu Financial Holdings 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	218.01	98.55	70.41	91.33	99.03
Trading Asset Securities	186.76	148.17	10.74	11.59	14.33
Cash & Short-Term Investments	404.78	246.72	81.15	102.91	113.35
Cash Growth	64.07%	204.04%	-21.15%	-9.21%	21.62%
Accounts Receivable	20.41	7.12	6.32	6.43	9.53
Other Receivables	43.28	0.26	0.22	1.64	1.22
Receivables	65.23	17.6	14.47	14.52	10.76
Prepaid Expenses	1.07	0.79	0.79	0.48	0.38
Restricted Cash	162.23	230.74	163.15	160.74	180.19
Other Current Assets	0.88	0.95	0.95	0.99	0.99
Total Current Assets	634.18	496.79	260.5	279.64	305.67
Property, Plant & Equipment	3.31	0.51	3.67	0.9	4.12
Long-Term Investments	61.29	85.09	49.58	-	-
Goodwill	92.62	108.79	108.79	281.24	302.97
Other Intangible Assets	55.63	59.09	57.54	60.99	66.14
Long-Term Deferred Tax Assets	0.79	-	-	-	-
Other Long-Term Assets	0.23	0.2	0.2	0.2	0.2
Total Assets	853.24	757.15	492.53	655.34	679.1
Accounts Payable	164.57	228.5	163.16	160.75	180.51
Short-Term Debt	-	0.08	-	-	-
Current Portion of Leases	2.91	0.37	3.16	0.7	3.64
Current Income Taxes Payable	1.61	0.54	1.1	2.76	1.85
Current Unearned Revenue	0.82	3.24	0.04	1.25	11.31
Other Current Liabilities	6.74	13.75	5.28	8.09	4.17
Total Current Liabilities	176.65	246.47	172.73	173.54	201.47
Long-Term Leases	0.34	-	0.37	-	0.35
Pension & Post-Retirement Benefits	0.49	0.4	-	-	-
Long-Term Deferred Tax Liabilities	8.35	8.92	9.49	10.06	10.91
Total Liabilities	185.84	255.8	182.59	183.61	212.73
Common Stock	341.8	227.87	113.93	113.93	113.93
Retained Earnings	325.61	273.49	196.01	357.8	352.43
Shareholders' Equity	667.4	501.36	309.94	471.73	466.36
Total Liabilities & Equity	853.24	757.15	492.53	655.34	679.1
Total Debt	3.25	0.44	3.52	0.7	3.98
Net Cash (Debt)	401.53	246.27	77.62	102.22	109.37
Net Cash Growth	63.04%	217.27%	-24.06%	-6.54%	17.84%
Net Cash Per Share	0.15	0.11	0.07	0.09	0.10
Filing Date Shares Outstanding	3,418	2,279	2,279	1,139	1,139
Total Common Shares Outstanding	3,418	2,279	1,139	1,139	1,139
Working Capital	457.53	250.32	87.77	106.09	104.2
Book Value Per Share	0.20	0.22	0.27	0.41	0.41
Tangible Book Value	519.15	333.48	143.61	129.5	97.26
Tangible Book Value Per Share	0.15	0.15	0.13	0.11	0.09
Machinery	-	0.68	0.66	0.62	0.45
Leasehold Improvements	-	0.06	0.06	0.02	0.02

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