Justin Allen Holdings Limited (HKG:1425)

Justin Allen Holdings Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	451.83	418.51	354.98	165.3	98.48	85.92
Short-Term Investments	0.1	1.3	0.25	1.2	0.14	0.01
Trading Asset Securities	115.88	111.11	110.83	152.28	127.6	76.56
Cash & Short-Term Investments	567.81	530.92	466.07	318.77	226.22	162.5
Cash Growth	22.92%	13.91%	46.21%	40.91%	39.21%	23.14%
Accounts Receivable	57.3	117.45	113.26	110.94	127.1	78.88
Other Receivables	13.35	10.32	9.69	12.27	12.64	3.6
Receivables	70.65	127.77	122.95	123.21	139.74	82.49
Inventory	243.93	133.46	81.66	84.7	146.96	103.32
Other Current Assets	-	51.01	64.9	107.9	80.19	27.49
Total Current Assets	891.12	843.15	735.57	634.59	593.11	375.8
Property, Plant & Equipment	214.01	204.23	195.05	185.18	194.93	197.96
Long-Term Deferred Tax Assets	5.07	3.47	6.89	1.63	1.82	2.3
Other Long-Term Assets	5.67	5.61	2.91	1.45	1.63	1.74
Total Assets	1,116	1,056	940.41	822.85	791.49	577.8
Accounts Payable	88.16	80.49	51.14	31.99	93.17	47.97
Accrued Expenses	55.9	67.91	67.09	52.98	60.67	57.75
Short-Term Debt	33.21	-	-	-	35.52	-
Current Portion of Leases	2.54	1.8	2.14	3.57	1.07	2.2
Current Income Taxes Payable	15.04	14.63	19.03	19.38	15.93	12.82
Other Current Liabilities	97.15	34.24	55.69	66.72	31.92	24.77
Total Current Liabilities	292.01	199.06	195.08	174.64	238.28	145.52
Long-Term Leases	27.15	27.71	14.53	5.42	0.58	1.23
Long-Term Deferred Tax Liabilities	0.01	0.01	5.12	-	-	-
Total Liabilities	319.17	226.78	214.73	180.06	238.86	146.74
Common Stock	12.5	12.5	12.5	12.5	12.5	12.5
Additional Paid-In Capital	-	113.54	113.54	113.54	113.54	113.54
Retained Earnings	-	704.37	594.62	474.2	375.4	262.09
Comprehensive Income & Other	780.73	-0.73	5.03	13.62	23.25	15.69
Total Common Equity	793.23	829.68	725.68	613.86	524.68	403.81
Minority Interest	3.47	-	-	28.93	27.95	27.25
Shareholders' Equity	796.71	829.68	725.68	642.79	552.63	431.06
Total Liabilities & Equity	1,116	1,056	940.41	822.85	791.49	577.8
Total Debt	62.9	29.51	16.67	9	37.17	3.43
Net Cash (Debt)	504.9	501.41	449.4	309.78	189.05	159.07
Net Cash Growth	15.10%	11.57%	45.07%	63.86%	18.85%	990.63%
Net Cash Per Share	0.40	0.40	0.36	0.25	0.15	0.13
Filing Date Shares Outstanding	1,250	1,250	1,250	1,250	1,250	1,250
Total Common Shares Outstanding	1,250	1,250	1,250	1,250	1,250	1,250
Working Capital	599.12	644.1	540.48	459.95	354.83	230.28
Book Value Per Share	0.63	0.66	0.58	0.49	0.42	0.32
Tangible Book Value	793.23	829.68	725.68	613.86	524.68	403.81
Tangible Book Value Per Share	0.63	0.66	0.58	0.49	0.42	0.32
Land	-	156.24	160.14	163.44	157.52	154.03
Machinery	-	68.17	60	57.97	55.05	49.11
Construction In Progress	-	14.22	3.56	0.67	15.42	12.85
Leasehold Improvements	-	4	3.3	3.07	3.12	3.03

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