Lion Rock Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	481.25	590.1	500.49	780.09	770.22	431.92
Short-Term Investments	-	10.66	17.26	12.38	35.48	16.58
Trading Asset Securities	2.71	2.46	-	-	-	-
Cash & Short-Term Investments	483.96	603.22	517.75	792.47	805.7	448.5
Cash Growth	10.37%	16.51%	-34.67%	-1.64%	79.64%	-13.87%
Accounts Receivable	586.4	545.99	629.15	607	579.54	495.46
Other Receivables	143.94	-	-	-	2.42	4.22
Receivables	730.34	545.99	629.15	607	581.95	499.68
Inventory	343.93	369.62	390.64	430.51	436.36	240.61
Prepaid Expenses	-	111.04	113.72	83.49	57.15	28.3
Other Current Assets	0.27	0.23	0.21	0.38	0.16	0.19
Total Current Assets	1,559	1,630	1,651	1,914	1,881	1,217
Property, Plant & Equipment	419.48	443.49	358.88	398.41	327.86	285.88
Long-Term Investments	-	-	-	-	-	189.13
Goodwill	331.37	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	60.95	56.44	40.65	44.71	42.1	23.2
Long-Term Deferred Charges	229.17	223.56	211.1	195.2	199.59	-
Other Long-Term Assets	36.8	7.67	13.88	15.93	24.03	3.4
Total Assets	2,636	2,687	2,590	2,889	2,798	2,028

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	135.55	136.93	150.4	177.38	146.95	117.12
Accrued Expenses	-	200.93	196.39	207.22	218.93	140.31
Short-Term Debt	-	-	-	-	-	261.97
Current Portion of Long-Term Debt	11.63	49.34	163.88	330.03	428.35	-
Current Portion of Leases	42.86	42.18	31.29	36.18	36.39	29.91
Current Income Taxes Payable	22.27	28.58	25.54	39.86	36.57	15.91
Current Unearned Revenue	-	47.42	37.57	49.6	45.45	24.15
Other Current Liabilities	331.79	92.72	98.67	82.13	99.38	32.86
Total Current Liabilities	544.1	598.11	703.74	922.4	1,012	622.23
Long-Term Debt	-	-	-	-	10.14	-
Long-Term Leases	107.41	121.68	104.25	119.53	77.09	43.82
Long-Term Deferred Tax Liabilities	47.51	49.21	38.28	43.5	40.9	12.91
Other Long-Term Liabilities	13.7	13.13	1.82	3.49	2.71	1.5
Total Liabilities	712.72	782.13	848.09	1,089	1,143	680.46

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
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	1,415	1,404	1,313	1,192	1,104	950.32
Comprehensive Income & Other	-235.74	-248.21	-293.31	-230.67	-236.53	-210.06
Total Common Equity	1,670	1,647	1,511	1,452	1,358	1,231
Minority Interest	253.4	258.05	231.6	348.11	296.99	116.38
Shareholders' Equity	1,924	1,905	1,742	1,801	1,655	1,348
Total Liabilities & Equity	2,636	2,687	2,590	2,889	2,798	2,028

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	161.9	213.2	299.42	485.74	551.97	335.7
Net Cash (Debt)	322.07	390.02	218.33	306.73	253.74	112.8
Net Cash Growth	78.20%	78.64%	-28.82%	20.89%	124.93%	-51.04%
Net Cash Per Share	0.42	0.51	0.29	0.41	0.34	0.15
Filing Date Shares Outstanding	770	770	770	770	770	770
Total Common Shares Outstanding	770	770	770	770	770	770
Working Capital	1,014	1,032	947.72	991.45	869.3	595.05
Book Value Per Share	2.17	2.14	1.96	1.89	1.76	1.60
Tangible Book Value	1,339	1,321	1,196	1,131	1,036	1,053
Tangible Book Value Per Share	1.74	1.72	1.55	1.47	1.34	1.37
Land	52.49	52.37	42.95	26.97	21.43	27.03
Machinery	712.03	691.13	580.04	585.02	527.4	520.61
Construction In Progress	-	-	-	15.43	6.36	-
Leasehold Improvements	99.29	95.59	85.91	84.36	82.48	71.74