HKG:1255 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	17.92	23	40	33.65	26.74
Short-Term Investments	-	-	-	-	20.29
Cash & Short-Term Investments	17.92	23	40	33.65	47.04
Cash Growth	-22.08%	-42.50%	18.88%	-28.46%	-2.98%
Accounts Receivable	4.1	4.54	8.8	7.71	7.9
Other Receivables	29.14	8.64	2.91	5.76	12.99
Receivables	33.23	42.51	50.48	13.47	20.89
Inventory	9.52	10.77	13.32	21.18	19.58
Prepaid Expenses	0.91	1.16	2.38	3.66	5.91
Other Current Assets	9.57	34.72	30.62	28.11	18.14
Total Current Assets	71.15	112.15	136.81	100.06	111.56
Property, Plant & Equipment	12.23	12.58	27.76	22.43	10.94
Long-Term Investments	-	-	-	-	0.4
Long-Term Deferred Tax Assets	2.86	3.5	3.8	4.25	5.15
Other Long-Term Assets	4.88	6.96	8.5	6.34	6.15
Total Assets	91.12	135.19	182.11	176.05	176.86
Accounts Payable	3.69	3.98	4.66	23.46	45.55
Accrued Expenses	95.64	97.67	107.25	78.99	56.76
Short-Term Debt	4.77	6.56	6.56	5	5.71
Current Portion of Long-Term Debt	10.26	15	25.69	25.92	25
Current Portion of Leases	13.06	13.54	14.85	11.48	8.28
Current Income Taxes Payable	-	-	0.18	-	0.56
Current Unearned Revenue	0.03	0.07	0.15	0.18	0.22
Other Current Liabilities	14.62	46.08	23.41	3.46	7.49
Total Current Liabilities	142.07	182.9	182.74	148.48	149.56
Long-Term Debt	-	-	-	-	11.72
Long-Term Leases	2.55	7.37	13.88	8.64	1.98
Pension & Post-Retirement Benefits	0.95	1.1	1.67	1.61	-
Total Liabilities	145.56	191.37	198.28	158.72	163.26
Common Stock	2.43	2.43	2.43	2.43	2.43
Additional Paid-In Capital	221.34	221.34	221.34	221.34	221.34
Retained Earnings	-295.56	-309.14	-241.52	-209.35	-219.33
Comprehensive Income & Other	17.35	20.92	19.47	17.66	18.57
Total Common Equity	-54.44	-64.45	1.72	32.08	23.01
Minority Interest	-	8.27	-17.89	-14.75	-9.41
Shareholders' Equity	-54.44	-56.18	-16.17	17.33	13.61
Total Liabilities & Equity	91.12	135.19	182.11	176.05	176.86
Total Debt	30.64	42.47	60.97	51.03	52.68
Net Cash (Debt)	-12.72	-19.47	-20.97	-17.38	-5.65
Net Cash Per Share	-0.05	-0.08	-0.09	-0.07	-0.02
Filing Date Shares Outstanding	242.85	242.85	242.85	242.85	242.85
Total Common Shares Outstanding	242.85	242.85	242.85	242.85	242.85
Working Capital	-70.92	-70.75	-45.93	-48.42	-38
Book Value Per Share	-0.22	-0.27	0.01	0.13	0.09
Tangible Book Value	-54.44	-64.45	1.72	32.08	23.01
Tangible Book Value Per Share	-0.22	-0.27	0.01	0.13	0.09
Land	7.23	7.23	7.23	7.23	7.23
Machinery	13.36	12.17	10.8	10.04	9.86
Leasehold Improvements	20.03	18.79	19.35	18.71	18.37

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