Kai Yuan 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	829.88	994.47	884.19	700.24	871.73
Short-Term Investments	-	1.24	81.81	127.14	1.63
Trading Asset Securities	-	-	38.03	147.12	-
Cash & Short-Term Investments	829.88	995.7	1,004	974.5	873.36
Cash Growth	-16.65%	-0.83%	3.03%	11.58%	-2.43%
Accounts Receivable	17.59	13.19	12.55	12.11	4.54
Other Receivables	-	-	-	-	5.98
Receivables	17.59	120.37	123.48	134.66	58.62
Inventory	1.06	1.08	1.19	0.9	0.58
Prepaid Expenses	80.79	3.07	1.75	1.64	2.39
Other Current Assets	102.06	94.33	87.64	64.75	81.75
Total Current Assets	1,031	1,215	1,218	1,176	1,017
Property, Plant & Equipment	2,588	2,217	2,409	2,378	2,471
Long-Term Investments	-	-	-	30.37	97.1
Other Intangible Assets	0.41	0.36	0.43	0.46	0.19
Long-Term Deferred Tax Assets	57.01	35.58	40.31	31.13	42.87
Total Assets	3,724	3,468	3,668	3,617	3,715
Accounts Payable	2.29	4.06	2.63	7.16	1.35
Accrued Expenses	5.58	64	67.23	67.16	52.98
Current Portion of Long-Term Debt	-	-	1,503	-	0.52
Current Portion of Leases	1.51	0.55	1.61	1.53	0.48
Current Income Taxes Payable	-	5.9	7.73	6.35	3.5
Other Current Liabilities	95.76	7.96	13.04	10.37	5.36
Total Current Liabilities	105.14	82.47	1,595	92.57	64.19
Long-Term Debt	1,577	1,379	-	1,450	1,517
Long-Term Leases	2.08	-	0.55	2.16	-
Pension & Post-Retirement Benefits	-	2.67	2.22	1.7	1.64
Long-Term Deferred Tax Liabilities	148.13	132.03	142.5	139.44	148.87
Other Long-Term Liabilities	3.25	-	-	-	-
Total Liabilities	1,835	1,596	1,740	1,686	1,731
Common Stock	1,278	1,278	1,278	1,278	1,278
Additional Paid-In Capital	-	1,028	1,028	1,028	1,028
Retained Earnings	-	-221.27	-257.12	-254.72	-215.76
Comprehensive Income & Other	610.66	-212.59	-120.59	-120.16	-106.03
Shareholders' Equity	1,889	1,872	1,928	1,931	1,984
Total Liabilities & Equity	3,724	3,468	3,668	3,617	3,715
Total Debt	1,580	1,380	1,505	1,454	1,518
Net Cash (Debt)	-750.38	-383.98	-500.83	-479.27	-644.43
Net Cash Per Share	-0.06	-0.03	-0.04	-0.04	-0.05
Filing Date Shares Outstanding	12,728	12,779	12,779	12,779	12,779
Total Common Shares Outstanding	12,728	12,779	12,779	12,779	12,779
Working Capital	926.23	1,132	-376.84	1,084	952.51
Book Value Per Share	0.15	0.15	0.15	0.15	0.16
Tangible Book Value	1,888	1,871	1,927	1,930	1,984
Tangible Book Value Per Share	0.15	0.15	0.15	0.15	0.16
Buildings	-	52.95	54.8	56.42	61.06
Machinery	-	4.95	5.14	5.31	5.78
Leasehold Improvements	-	1.81	1.82	1.82	1.84

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