APAC Resources Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	675.28	645.3	574.68	555.17	449.07	420.39
Short-Term Investments	201.56	-	-	-	-	-
Trading Asset Securities	3,562	1,926	1,762	886.38	1,321	1,228
Cash & Short-Term Investments	4,439	2,571	2,337	1,442	1,770	1,648
Cash Growth	94.38%	10.05%	62.08%	-18.56%	7.38%	36.84%
Accounts Receivable	103.66	9.64	-	-	-	106.3
Other Receivables	-	73.98	63.61	89.21	82.37	13.66
Receivables	110.95	167.19	152.17	107.66	111.49	480.64
Inventory	25.78	220.16	62.36	291.57	90.65	33.6
Prepaid Expenses	-	1.03	1.6	6.31	1.59	0.77
Other Current Assets	-	44.03	34.18	29.2	111.45	18.61
Total Current Assets	4,576	3,004	2,587	1,876	2,085	2,182
Property, Plant & Equipment	3.42	4.41	10.07	11.51	4.17	4.3
Long-Term Investments	2,139	1,559	1,618	1,672	2,045	2,613
Goodwill	-	-	5.23	5.23	-	-
Long-Term Deferred Tax Assets	-	-	-	8.99	-	1.62
Other Long-Term Assets	-	0.23	-	0.27	0.29	0.24
Total Assets	6,718	4,567	4,220	3,902	4,472	4,938
Accounts Payable	312.8	4.77	3.69	9.87	64.93	28.92
Accrued Expenses	6.78	33.43	18.26	-	-	-
Short-Term Debt	563	468.46	280.11	183.24	289.62	-
Current Portion of Leases	2.24	2.6	1.47	2.72	2.1	2.18
Current Income Taxes Payable	-	0.32	0.46	7.69	8.51	3.23
Current Unearned Revenue	-	-	-	63.12	-	-
Other Current Liabilities	-	26.84	29.89	40.32	34.25	70.92
Total Current Liabilities	884.82	536.41	333.88	306.95	399.4	105.25
Long-Term Leases	0.46	1.33	0.15	1.51	1.05	1.24
Long-Term Deferred Tax Liabilities	4.43	8.49	18.69	0.52	21.23	7.7
Other Long-Term Liabilities	-	-	7.93	7.91	-	-
Total Liabilities	889.71	546.23	360.64	316.9	421.69	114.19
Common Stock	1,478	1,409	1,357	1,302	1,302	1,219
Additional Paid-In Capital	-	219.47	219.47	223.41	223.34	206.69
Retained Earnings	4,092	2,395	2,287	2,027	2,476	3,202
Comprehensive Income & Other	258.28	-2.38	-20.96	-7.51	49.12	195.94
Total Common Equity	5,828	4,021	3,842	3,545	4,050	4,824
Minority Interest	-	-	17.51	40.05	-	-
Shareholders' Equity	5,828	4,021	3,859	3,585	4,050	4,824
Total Liabilities & Equity	6,718	4,567	4,220	3,902	4,472	4,938
Total Debt	565.7	472.39	281.72	187.48	292.77	3.42
Net Cash (Debt)	3,873	2,099	2,055	1,254	1,477	1,645
Net Cash Growth	127.45%	2.15%	63.85%	-15.11%	-10.19%	37.07%
Net Cash Per Share	2.66	1.52	1.55	0.96	1.17	1.35
Filing Date Shares Outstanding	1,429	1,409	1,357	1,302	1,302	1,219
Total Common Shares Outstanding	1,429	1,409	1,357	1,302	1,302	1,219
Working Capital	3,691	2,467	2,253	1,569	1,686	2,077
Book Value Per Share	4.08	2.85	2.83	2.72	3.11	3.96
Tangible Book Value	5,828	4,021	3,837	3,540	4,050	4,824
Tangible Book Value Per Share	4.08	2.85	2.83	2.72	3.11	3.96
Machinery	-	4.69	11.95	10.82	4.48	4.5
Leasehold Improvements	-	4.23	4.24	4.25	4.33	3.34

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