Lion Rock Group 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	590.1	500.49	780.09	770.22	431.92
Short-Term Investments	-	17.26	12.38	35.48	16.58
Cash & Short-Term Investments	590.1	517.75	792.47	805.7	448.5
Cash Growth	13.98%	-34.67%	-1.64%	79.64%	-13.87%
Accounts Receivable	545.99	629.15	607	579.54	495.46
Other Receivables	121.7	-	-	2.42	4.22
Receivables	667.7	629.15	607	581.95	499.68
Inventory	369.62	390.64	430.51	436.36	240.61
Prepaid Expenses	-	113.72	83.49	57.15	28.3
Other Current Assets	2.69	0.21	0.38	0.16	0.19
Total Current Assets	1,630	1,651	1,914	1,881	1,217
Property, Plant & Equipment	443.49	358.88	398.41	327.86	285.88
Long-Term Investments	-	-	-	-	189.13
Goodwill	325.75	314.44	321.33	321.73	177.93
Other Intangible Assets	-	-	-	0.66	-
Long-Term Accounts Receivable	-	-	-	0.53	1.7
Long-Term Deferred Tax Assets	56.44	40.65	44.71	42.1	23.2
Long-Term Deferred Charges	223.56	211.1	195.2	199.59	-
Other Long-Term Assets	7.67	13.88	15.93	24.03	3.4
Total Assets	2,687	2,590	2,889	2,798	2,028
Accounts Payable	446.76	150.4	177.38	146.95	117.12
Accrued Expenses	-	196.39	207.22	218.93	140.31
Short-Term Debt	-	-	-	-	261.97
Current Portion of Long-Term Debt	49.34	163.88	330.03	428.35	-
Current Portion of Leases	42.18	31.29	36.18	36.39	29.91
Current Income Taxes Payable	28.58	25.54	39.86	36.57	15.91
Current Unearned Revenue	-	37.57	49.6	45.45	24.15
Other Current Liabilities	31.24	98.67	82.13	99.38	32.86
Total Current Liabilities	598.11	703.74	922.4	1,012	622.23
Long-Term Debt	-	-	-	10.14	-
Long-Term Leases	121.68	104.25	119.53	77.09	43.82
Long-Term Deferred Tax Liabilities	49.21	38.28	43.5	40.9	12.91
Other Long-Term Liabilities	13.13	1.82	3.49	2.71	1.5
Total Liabilities	782.13	848.09	1,089	1,143	680.46
Common Stock	7.7	7.7	7.7	7.7	7.7
Additional Paid-In Capital	483.2	483.2	483.2	483.2	483.2
Retained Earnings	1,404	1,313	1,192	1,104	950.32
Comprehensive Income & Other	-248.21	-293.31	-230.67	-236.53	-210.06
Total Common Equity	1,647	1,511	1,452	1,358	1,231
Minority Interest	258.05	231.6	348.11	296.99	116.38
Shareholders' Equity	1,905	1,742	1,801	1,655	1,348
Total Liabilities & Equity	2,687	2,590	2,889	2,798	2,028
Total Debt	213.2	299.42	485.74	551.97	335.7
Net Cash (Debt)	376.9	218.33	306.73	253.74	112.8
Net Cash Growth	72.63%	-28.82%	20.89%	124.93%	-51.04%
Net Cash Per Share	0.50	0.29	0.41	0.34	0.15
Filing Date Shares Outstanding	770	770	770	770	770
Total Common Shares Outstanding	770	770	770	770	770
Working Capital	1,032	947.72	991.45	869.3	595.05
Book Value Per Share	2.14	1.96	1.89	1.76	1.60
Tangible Book Value	1,321	1,196	1,131	1,036	1,053
Tangible Book Value Per Share	1.72	1.55	1.47	1.34	1.37
Land	52.37	42.95	26.97	21.43	27.03
Machinery	691.13	580.04	585.02	527.4	520.61
Construction In Progress	-	-	15.43	6.36	-
Leasehold Improvements	95.59	85.91	84.36	82.48	71.74

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