Baguio Green Group 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	244.29	128.05	41.43	28.98	32.25
Short-Term Investments	7.24	5.2	4.5	4.6	4.47
Cash & Short-Term Investments	251.54	133.26	45.93	33.58	36.72
Cash Growth	88.76%	190.14%	36.78%	-8.56%	15.76%
Accounts Receivable	463.93	562.22	608.35	462.86	307.56
Other Receivables	2.34	3.26	4.57	5	1.91
Receivables	466.27	565.48	612.92	467.85	309.48
Inventory	2.25	2.35	2.75	3.05	3.53
Prepaid Expenses	13.07	17.12	14.91	10.98	11.69
Other Current Assets	7.45	7.34	7.47	15.47	20.37
Total Current Assets	740.58	725.54	683.99	530.93	381.79
Property, Plant & Equipment	204.02	232.34	277.32	318.52	228.47
Long-Term Investments	8.81	7.84	7.83	7.7	13.91
Other Intangible Assets	8.2	8.2	8.2	-	-
Long-Term Deferred Tax Assets	1.96	2.1	2.46	2.34	2.64
Other Long-Term Assets	35.86	35.53	31.6	33.38	30.84
Total Assets	999.43	1,012	1,011	896.17	660.94
Accounts Payable	43.31	42.28	48.12	36.76	32.27
Accrued Expenses	340.72	401.15	316.91	256.66	152.43
Short-Term Debt	23.62	50.83	83.31	62.45	66.36
Current Portion of Long-Term Debt	27.08	29.98	103.36	119.51	57.25
Current Portion of Leases	10.96	11.95	8.34	10.15	9.28
Current Income Taxes Payable	7.59	2.85	11.13	2.6	0.43
Current Unearned Revenue	2.14	4	3.63	0.41	0.76
Other Current Liabilities	1.79	-	1.16	1.42	-
Total Current Liabilities	457.22	543.04	575.95	489.95	318.77
Long-Term Leases	24.32	26.14	28.28	31.2	28.44
Long-Term Deferred Tax Liabilities	12.98	16.51	21.91	23.36	14.57
Other Long-Term Liabilities	12.32	12.18	15.56	15.54	12.59
Total Liabilities	506.84	597.87	641.69	560.06	374.36
Common Stock	4.15	4.15	4.15	4.15	4.15
Additional Paid-In Capital	100.85	100.85	100.85	100.85	100.85
Retained Earnings	368.55	288.56	245.97	213	161.68
Comprehensive Income & Other	18.11	18.01	19.23	19.62	19.91
Total Common Equity	491.66	411.57	370.19	337.62	286.58
Minority Interest	0.94	2.11	-0.49	-1.51	-0
Shareholders' Equity	492.59	413.68	369.7	336.11	286.58
Total Liabilities & Equity	999.43	1,012	1,011	896.17	660.94
Total Debt	85.98	118.9	223.29	223.31	161.33
Net Cash (Debt)	165.56	14.36	-177.36	-189.73	-124.61
Net Cash Growth	1052.99%	-	-	-	-
Net Cash Per Share	0.40	0.03	-0.43	-0.46	-0.30
Filing Date Shares Outstanding	415	415	415	415	415
Total Common Shares Outstanding	415	415	415	415	415
Working Capital	283.36	182.5	108.04	40.97	63.03
Book Value Per Share	1.18	0.99	0.89	0.81	0.69
Tangible Book Value	483.46	403.37	361.99	337.62	286.58
Tangible Book Value Per Share	1.16	0.97	0.87	0.81	0.69
Land	101.19	81.69	81.69	81.69	81.69
Machinery	343.84	399.88	397.06	370.78	278.39
Construction In Progress	-	-	-	12.06	-
Leasehold Improvements	4.84	4.7	10.83	7.02	7.07
Order Backlog	2,536	-	-	-	-