Lion Rock Group 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	436.1	500.49	780.09	770.22	431.92	502.29
Short-Term Investments	-	17.26	12.38	35.48	16.58	18.43
Trading Asset Securities	2.41	-	-	-	-	-
Cash & Short-Term Investments	438.5	517.75	792.47	805.7	448.5	520.72
Cash Growth	-15.08%	-34.67%	-1.64%	79.64%	-13.87%	1.49%
Accounts Receivable	511.46	629.15	607	579.54	495.46	387.14
Other Receivables	130.66	-	-	2.42	4.22	1.59
Receivables	642.12	629.15	607	581.95	499.68	388.73
Inventory	422.68	390.64	430.51	436.36	240.61	180.67
Prepaid Expenses	-	113.72	83.49	57.15	28.3	29.38
Other Current Assets	0.22	0.21	0.38	0.16	0.19	0.21
Total Current Assets	1,504	1,651	1,914	1,881	1,217	1,120
Property, Plant & Equipment	426.26	358.88	398.41	327.86	285.88	306.33
Long-Term Investments	-	-	-	-	189.13	143.91
Goodwill	328.85	314.44	321.33	321.73	177.93	202.44
Other Intangible Assets	-	-	-	0.66	-	-
Long-Term Accounts Receivable	-	-	-	0.53	1.7	-
Long-Term Deferred Tax Assets	58.38	40.65	44.71	42.1	23.2	25.8
Long-Term Deferred Charges	229.3	211.1	195.2	199.59	-	-
Other Long-Term Assets	33.8	13.88	15.93	24.03	3.4	14.75
Total Assets	2,580	2,590	2,889	2,798	2,028	1,866
Accounts Payable	127.68	150.4	177.38	146.95	117.12	99.54
Accrued Expenses	-	196.39	207.22	218.93	140.31	112.03
Short-Term Debt	-	-	-	-	261.97	191.45
Current Portion of Long-Term Debt	89.05	163.88	330.03	428.35	-	-
Current Portion of Leases	37.73	31.29	36.18	36.39	29.91	31.45
Current Income Taxes Payable	11.92	25.54	39.86	36.57	15.91	9.83
Current Unearned Revenue	-	37.57	49.6	45.45	24.15	14.33
Other Current Liabilities	330.06	98.67	82.13	99.38	32.86	43.35
Total Current Liabilities	596.44	703.74	922.4	1,012	622.23	501.97
Long-Term Debt	-	-	-	10.14	-	-
Long-Term Leases	131	104.25	119.53	77.09	43.82	67.44
Long-Term Deferred Tax Liabilities	56.76	38.28	43.5	40.9	12.91	12.57
Other Long-Term Liabilities	14.5	1.82	3.49	2.71	1.5	7.42
Total Liabilities	798.7	848.09	1,089	1,143	680.46	589.4
Common Stock	7.7	7.7	7.7	7.7	7.7	7.7
Additional Paid-In Capital	483.2	483.2	483.2	483.2	483.2	483.2
Retained Earnings	1,315	1,313	1,192	1,104	950.32	875.12
Comprehensive Income & Other	-260.97	-293.31	-230.67	-236.53	-210.06	-217.52
Total Common Equity	1,545	1,511	1,452	1,358	1,231	1,149
Minority Interest	236.84	231.6	348.11	296.99	116.38	128.21
Shareholders' Equity	1,781	1,742	1,801	1,655	1,348	1,277
Total Liabilities & Equity	2,580	2,590	2,889	2,798	2,028	1,866
Total Debt	257.77	299.42	485.74	551.97	335.7	290.33
Net Cash (Debt)	180.73	218.33	306.73	253.74	112.8	230.39
Net Cash Growth	104.62%	-28.82%	20.89%	124.93%	-51.04%	14.59%
Net Cash Per Share	0.24	0.29	0.41	0.34	0.15	0.30
Filing Date Shares Outstanding	770	770	770	770	770	770
Total Common Shares Outstanding	770	770	770	770	770	770
Working Capital	907.09	947.72	991.45	869.3	595.05	617.73
Book Value Per Share	2.01	1.96	1.89	1.76	1.60	1.49
Tangible Book Value	1,216	1,196	1,131	1,036	1,053	946.06
Tangible Book Value Per Share	1.58	1.55	1.47	1.34	1.37	1.23
Land	-	42.95	26.97	21.43	27.03	21.71
Machinery	638.47	580.04	585.02	527.4	520.61	495.99
Construction In Progress	-	-	15.43	6.36	-	-
Leasehold Improvements	91.17	85.91	84.36	82.48	71.74	66.78

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