Kai Yuan Holdings 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	928.66	994.47	884.19	700.24	871.73	892.87
Short-Term Investments	-	1.24	81.81	127.14	1.63	2.23
Trading Asset Securities	-	-	38.03	147.12	-	-
Cash & Short-Term Investments	928.66	995.7	1,004	974.5	873.36	895.1
Cash Growth	-2.44%	-0.83%	3.03%	11.58%	-2.43%	-28.10%
Accounts Receivable	12.8	13.19	12.55	12.11	4.54	-
Other Receivables	-	-	-	-	5.98	1.89
Receivables	12.8	120.37	123.48	134.66	58.62	95.81
Inventory	1.04	1.08	1.19	0.9	0.58	0.69
Prepaid Expenses	76.05	3.07	1.75	1.64	2.39	2.41
Other Current Assets	67.29	94.33	87.64	64.75	81.75	76.65
Total Current Assets	1,086	1,215	1,218	1,176	1,017	1,071
Property, Plant & Equipment	2,565	2,217	2,409	2,378	2,471	2,689
Long-Term Investments	-	-	-	30.37	97.1	139.72
Other Intangible Assets	0.39	0.36	0.43	0.46	0.19	0.22
Long-Term Deferred Tax Assets	55.76	35.58	40.31	31.13	42.87	40.83
Total Assets	3,753	3,468	3,668	3,617	3,715	4,067
Accounts Payable	3.06	4.06	2.63	7.16	1.35	3.08
Accrued Expenses	-	64	67.23	67.16	52.98	38.61
Current Portion of Long-Term Debt	1,582	-	1,503	-	0.52	1,636
Current Portion of Leases	1.49	0.55	1.61	1.53	0.48	1.75
Current Income Taxes Payable	5.49	5.9	7.73	6.35	3.5	-
Other Current Liabilities	88.38	7.96	13.04	10.37	5.36	10.43
Total Current Liabilities	1,680	82.47	1,595	92.57	64.19	1,690
Long-Term Debt	-	1,379	-	1,450	1,517	-
Long-Term Leases	2.83	-	0.55	2.16	-	0.41
Pension & Post-Retirement Benefits	3.26	2.67	2.22	1.7	1.64	2.86
Long-Term Deferred Tax Liabilities	149.9	132.03	142.5	139.44	148.87	162.53
Total Liabilities	1,836	1,596	1,740	1,686	1,731	1,855
Common Stock	1,278	1,278	1,278	1,278	1,278	1,278
Additional Paid-In Capital	-	1,028	1,028	1,028	1,028	1,028
Retained Earnings	-	-221.27	-257.12	-254.72	-215.76	-52
Comprehensive Income & Other	638.55	-212.59	-120.59	-120.16	-106.03	-41.69
Total Common Equity	1,916	1,872	1,928	1,931	1,984	2,212
Shareholders' Equity	1,916	1,872	1,928	1,931	1,984	2,212
Total Liabilities & Equity	3,753	3,468	3,668	3,617	3,715	4,067
Total Debt	1,586	1,380	1,505	1,454	1,518	1,638
Net Cash (Debt)	-657.74	-383.98	-500.83	-479.27	-644.43	-742.72
Net Cash Per Share	-0.05	-0.03	-0.04	-0.04	-0.05	-0.06
Filing Date Shares Outstanding	12,779	12,779	12,779	12,779	12,779	12,779
Total Common Shares Outstanding	12,779	12,779	12,779	12,779	12,779	12,779
Working Capital	-594.64	1,132	-376.84	1,084	952.51	-618.88
Book Value Per Share	0.15	0.15	0.15	0.15	0.16	0.17
Tangible Book Value	1,916	1,871	1,927	1,930	1,984	2,212
Tangible Book Value Per Share	0.15	0.15	0.15	0.15	0.16	0.17
Buildings	-	52.95	54.8	56.42	61.06	59.26
Machinery	-	4.95	5.14	5.31	5.78	5.6
Leasehold Improvements	-	1.81	1.82	1.82	1.84	1.83

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.