Wai Chi Holdings Company 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	261.72	328.88	357.21	257.91	112.31
Short-Term Investments	41.77	40.92	43.06	58.74	57.58
Cash & Short-Term Investments	303.49	369.8	400.27	316.65	169.89
Cash Growth	-17.93%	-7.61%	26.41%	86.39%	-2.72%
Accounts Receivable	1,194	1,151	991.63	885.75	938.14
Other Receivables	6.58	34.95	28.86	33.12	10.65
Receivables	1,201	1,186	1,020	918.86	948.8
Inventory	215.67	254.83	265.8	276.76	312.03
Prepaid Expenses	5.97	4.92	0.71	0.56	1.63
Other Current Assets	635.69	538.01	292.17	627.97	351.6
Total Current Assets	2,361	2,354	1,979	2,141	1,784
Property, Plant & Equipment	384.9	350.35	358.53	355.19	405.92
Long-Term Investments	12.06	21.61	25.13	187.24	201.31
Long-Term Deferred Tax Assets	14.93	10.7	11.93	9.25	8.05
Other Long-Term Assets	165.62	20	23.7	30.3	32.42
Total Assets	2,939	2,756	2,399	2,723	2,432
Accounts Payable	1,516	1,367	1,177	1,332	1,165
Accrued Expenses	51.46	38.62	31.18	34.05	30.45
Short-Term Debt	310.54	347.6	271.4	444.41	325.43
Current Portion of Long-Term Debt	-	-	-	1.98	-
Current Portion of Leases	7.5	7.15	4.17	4.35	5.93
Current Income Taxes Payable	11.92	13.37	5.37	3.27	3.5
Current Unearned Revenue	1.85	1.64	0.99	10.77	22.5
Other Current Liabilities	56.93	52.52	36.03	40.96	27.97
Total Current Liabilities	1,957	1,828	1,526	1,872	1,580
Long-Term Debt	-	-	-	-	1.94
Long-Term Leases	30.85	30.67	3.18	7.02	10.21
Long-Term Unearned Revenue	0.51	0.5	0.51	17.2	18.79
Long-Term Deferred Tax Liabilities	0.39	0.39	0.39	0.37	0.37
Total Liabilities	1,988	1,860	1,531	1,896	1,612
Common Stock	2.2	2.2	2.2	2.17	2.17
Additional Paid-In Capital	334.85	334.85	334.85	332.15	332.15
Retained Earnings	635.6	585.09	538.09	501.67	441.76
Comprehensive Income & Other	-24.44	-28.77	-8.62	-10.7	42.41
Total Common Equity	948.21	893.37	866.52	825.29	818.48
Minority Interest	2.41	3.19	1.69	1.11	1.57
Shareholders' Equity	950.61	896.56	868.2	826.4	820.05
Total Liabilities & Equity	2,939	2,756	2,399	2,723	2,432
Total Debt	348.89	385.42	278.74	457.75	343.5
Net Cash (Debt)	-45.4	-15.62	121.53	-141.09	-173.61
Net Cash Per Share	-0.21	-0.07	0.55	-0.65	-0.80
Filing Date Shares Outstanding	219.73	219.73	219.73	216.83	216.83
Total Common Shares Outstanding	219.73	219.73	219.73	216.83	216.83
Working Capital	404.84	525.45	452.99	269	203.66
Book Value Per Share	4.32	4.07	3.94	3.81	3.77
Tangible Book Value	948.21	893.37	866.52	825.29	818.48
Tangible Book Value Per Share	4.32	4.07	3.94	3.81	3.77
Buildings	178.44	174.04	178.95	181.54	201.91
Machinery	491.21	446.23	465.65	470.11	519.72
Construction In Progress	18.61	15.57	15.26	16.23	23.17
Leasehold Improvements	76.68	69.22	60.15	61.04	68.51

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