Kelfred 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	48	27.81	20.33	46.4	36.93
Cash & Short-Term Investments	48	27.81	20.33	46.4	36.93
Cash Growth	72.59%	36.78%	-56.18%	25.65%	-51.65%
Accounts Receivable	113.39	116.78	109.07	95.77	101.35
Other Receivables	8.56	6.79	4.65	5.93	6.27
Receivables	121.95	123.57	113.72	101.7	107.62
Inventory	74.71	85.81	74.76	71.18	80.74
Prepaid Expenses	1.03	0.91	0.8	1.06	0.93
Other Current Assets	1.63	1.08	3.05	1.5	6.13
Total Current Assets	247.32	239.18	212.67	221.85	232.35
Property, Plant & Equipment	34.81	42.43	49.6	29.38	35
Long-Term Investments	-	-	-	0.11	-
Long-Term Deferred Tax Assets	0.51	0.6	0.51	-	-
Other Long-Term Assets	0.19	0.72	1.23	0.56	0.78
Total Assets	282.83	282.93	264	251.9	268.13
Accounts Payable	98.81	91.17	44.18	39.98	52.67
Accrued Expenses	19.71	19.47	16.78	20.27	19.7
Current Portion of Leases	3.5	3.38	2.75	1.22	2.55
Current Income Taxes Payable	0.21	-	0.29	0.32	0.25
Current Unearned Revenue	6.13	1.21	1.31	1.52	2.29
Other Current Liabilities	1.05	2.07	2.84	1.04	2.69
Total Current Liabilities	129.4	117.31	68.14	64.34	80.15
Long-Term Leases	4.96	9.19	12.47	0.79	1.45
Long-Term Deferred Tax Liabilities	-	-	0.2	0.2	0.2
Total Liabilities	134.35	126.49	80.81	65.32	81.8
Common Stock	5	5	5	5	5
Additional Paid-In Capital	88.51	88.51	88.51	88.51	88.51
Retained Earnings	-10.09	5.03	26.66	25.15	15.97
Comprehensive Income & Other	65.1	57.89	63.02	67.91	76.85
Total Common Equity	148.52	156.43	183.19	186.57	186.33
Minority Interest	-0.05	-	-	-	-
Shareholders' Equity	148.48	156.43	183.19	186.57	186.33
Total Liabilities & Equity	282.83	282.93	264	251.9	268.13
Total Debt	8.46	12.56	15.22	2.01	4
Net Cash (Debt)	39.55	15.25	5.12	44.4	32.93
Net Cash Growth	159.28%	198.18%	-88.48%	34.83%	-47.65%
Net Cash Per Share	0.08	0.03	0.01	0.09	0.07
Filing Date Shares Outstanding	500	500	500	500	500
Total Common Shares Outstanding	500	500	500	500	500
Working Capital	117.93	121.87	144.53	157.51	152.2
Book Value Per Share	0.30	0.31	0.37	0.37	0.37
Tangible Book Value	148.52	156.43	183.19	186.57	186.33
Tangible Book Value Per Share	0.30	0.31	0.37	0.37	0.37
Buildings	11.62	11.05	11.43	11.76	12.76
Machinery	66.17	61.84	61.34	56.24	57.25
Leasehold Improvements	20.87	19.77	19.53	16.29	16.63