HKG:1395 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	49.03	35.09	30.08	34.61	65.05
Short-Term Investments	-	0.08	0.08	-	12.27
Trading Asset Securities	1.97	-	-	-	-
Cash & Short-Term Investments	51	35.17	30.16	34.61	77.33
Cash Growth	45.00%	16.63%	-12.87%	-55.24%	31.34%
Accounts Receivable	36.38	39.02	31.85	28.74	25.63
Other Receivables	0	-	-	-	-
Receivables	36.38	39.02	31.85	28.74	25.63
Inventory	4.94	4.29	5.43	4.42	1.97
Other Current Assets	26.81	48.92	56.54	85.88	33.83
Total Current Assets	119.13	127.39	123.98	153.65	138.76
Property, Plant & Equipment	54.17	55.41	65.2	64.13	71.49
Long-Term Investments	0.12	6.16	-	0.58	2.03
Long-Term Accounts Receivable	341.6	327.46	336.6	298.5	313.19
Long-Term Deferred Tax Assets	0	-	-	-	-
Other Long-Term Assets	0.3	0.3	0.32	0.31	3.3
Total Assets	515.31	516.71	526.1	517.17	528.77
Accounts Payable	9.57	3.52	2.97	5.47	3.3
Accrued Expenses	-	7.9	6.83	6.86	2.02
Short-Term Debt	43.28	91.65	95.74	95.23	58.38
Current Portion of Long-Term Debt	-	-	-	37.62	11.93
Current Portion of Leases	0.5	0.34	0.45	0.44	0.47
Current Income Taxes Payable	1.53	3.13	3.38	6.08	4.97
Current Unearned Revenue	-	-	5.9	-	-
Other Current Liabilities	7.84	4.4	2.06	3.27	3.96
Total Current Liabilities	62.72	110.94	117.33	154.96	85.04
Long-Term Debt	142.89	110.46	88.39	34.57	4
Long-Term Leases	0.62	0.19	0.29	0.56	-
Pension & Post-Retirement Benefits	1.56	1.76	1.14	0.93	1.07
Long-Term Deferred Tax Liabilities	32.29	25.97	24.96	22.89	36.62
Other Long-Term Liabilities	-	14.59	15.09	13.35	18.98
Total Liabilities	240.09	263.91	247.2	227.25	145.71
Common Stock	0.11	0.11	0.11	0.11	0.11
Additional Paid-In Capital	-	391.85	391.85	391.85	391.85
Retained Earnings	-	-51.01	-42.25	-33.98	-17.75
Comprehensive Income & Other	280.47	-82.15	-65.33	-62.45	-21.35
Total Common Equity	280.58	258.8	284.38	295.53	352.87
Minority Interest	-5.35	-6	-5.48	-5.61	30.2
Shareholders' Equity	275.23	252.81	278.9	289.92	383.07
Total Liabilities & Equity	515.31	516.71	526.1	517.17	528.77
Total Debt	187.29	202.64	184.87	168.41	74.79
Net Cash (Debt)	-136.29	-167.47	-154.72	-133.8	2.54
Net Cash Growth	-	-	-	-	-88.43%
Net Cash Per Share	-0.12	-0.15	-0.14	-0.12	0.00
Filing Date Shares Outstanding	1,107	1,107	1,107	1,107	1,107
Total Common Shares Outstanding	1,107	1,107	1,107	1,107	1,107
Working Capital	56.41	16.45	6.66	-1.3	53.72
Book Value Per Share	0.25	0.23	0.26	0.27	0.32
Tangible Book Value	280.58	258.8	284.38	295.53	352.87
Tangible Book Value Per Share	0.25	0.23	0.26	0.27	0.32
Land	-	10.64	11.14	10.5	11.33
Machinery	-	147.46	156.18	151.23	161.43
Construction In Progress	-	2.05	4.55	3.09	5.62

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