HKBN Ltd. Balance Sheet

Financials in millions HKD. Fiscal year is September - August.

Millions HKD. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	994.7	1,192	1,217	1,017	1,129	1,421
Trading Asset Securities	-	-	-	13.78	76.39	-
Cash & Short-Term Investments	994.7	1,192	1,217	1,031	1,206	1,421
Cash Growth	-7.72%	-2.07%	18.13%	-14.52%	-15.17%	98.21%
Accounts Receivable	1,430	1,341	1,224	1,225	1,205	1,285
Other Receivables	443.25	440.48	516.5	471.58	521.56	398.71
Receivables	1,874	1,782	1,741	1,696	1,726	1,684
Inventory	134.78	92.86	106.2	105.68	111.48	110.62
Other Current Assets	-	-	-	-	-	400.38
Total Current Assets	3,003	3,067	3,064	2,833	3,043	3,616
Property, Plant & Equipment	3,566	3,689	3,761	4,109	4,437	4,582
Long-Term Investments	-	-	-	10.62	74.03	22.7
Goodwill	7,817	7,817	7,817	7,817	9,017	9,017
Other Intangible Assets	1,861	2,012	2,368	2,776	3,203	3,606
Long-Term Deferred Tax Assets	127.88	181.44	137.85	66.67	26.72	68.91
Long-Term Deferred Charges	423.95	434.92	464.95	464.53	513.05	564.85
Other Long-Term Assets	52.8	52.59	56.02	72.29	98.53	290.79
Total Assets	16,851	17,253	17,669	18,148	20,427	21,768
Accounts Payable	2,030	952.96	945.88	927.67	778.65	935.86
Current Portion of Long-Term Debt	151.18	4,254	302.59	284.86	297.7	481.28
Current Portion of Leases	144.9	144.81	145.58	150.91	136.27	166.65
Current Income Taxes Payable	41.33	124.94	159.66	193.84	240.43	189.5
Current Unearned Revenue	572.89	583.3	606.61	573.98	600.1	632.49
Other Current Liabilities	144.37	1,278	1,075	980.88	1,078	1,458
Total Current Liabilities	3,085	7,338	3,235	3,112	3,131	3,864
Long-Term Debt	10,774	6,646	10,705	10,672	10,913	10,831
Long-Term Leases	184.24	246.9	348.54	385.11	381.85	305.13
Long-Term Unearned Revenue	157.67	153.58	177.3	160.16	145.81	194.82
Long-Term Deferred Tax Liabilities	465.81	514.42	593.2	684.67	800.66	904.85
Other Long-Term Liabilities	67.15	68	55.19	82.59	130.65	130.22
Total Liabilities	14,734	14,967	15,115	15,097	15,503	16,231
Common Stock	0.15	0.15	0.13	0.13	0.13	0.13
Additional Paid-In Capital	-	2,349	-	-	427.88	1,574
Retained Earnings	-	-677.31	-410.92	96.43	1,528	974.2
Comprehensive Income & Other	2,117	613.72	2,965	2,955	2,969	2,989
Shareholders' Equity	2,118	2,286	2,554	3,051	4,924	5,538
Total Liabilities & Equity	16,851	17,253	17,669	18,148	20,427	21,768
Total Debt	11,255	11,291	11,502	11,493	11,729	11,784
Net Cash (Debt)	-10,260	-10,099	-10,284	-10,462	-10,523	-10,363
Net Cash Per Share	-6.57	-6.83	-6.96	-7.98	-7.12	-7.01
Filing Date Shares Outstanding	1,478	1,479	1,312	1,312	1,312	1,312
Total Common Shares Outstanding	1,478	1,479	1,312	1,312	1,312	1,312
Working Capital	-81.31	-4,272	-170.86	-279.52	-87.58	-248.16
Book Value Per Share	1.43	1.55	1.95	2.33	3.75	4.22
Tangible Book Value	-7,560	-7,543	-7,630	-7,541	-7,295	-7,085
Tangible Book Value Per Share	-5.11	-5.10	-5.82	-5.75	-5.56	-5.40
Land	-	-	-	111.2	111.2	111.2
Buildings	-	111.2	111.2	-	-	-
Machinery	-	15.62	15.21	8,414	8,160	7,649
Leasehold Improvements	-	124.6	118.46	105.34	106.78	110.94

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