Justin Allen Holdings 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	236.3	418.51	354.98	165.3	98.48
Short-Term Investments	33.07	1.3	0.25	1.2	0.14
Trading Asset Securities	373.25	111.11	110.83	152.28	127.6
Cash & Short-Term Investments	642.62	530.92	466.07	318.77	226.22
Cash Growth	21.04%	13.91%	46.21%	40.91%	39.21%
Accounts Receivable	110.21	117.45	113.26	110.94	127.1
Other Receivables	2.18	10.32	9.69	12.27	12.64
Receivables	112.39	127.77	122.95	123.21	139.74
Inventory	137.14	133.46	81.66	84.7	146.96
Other Current Assets	-	51.01	64.9	107.9	80.19
Total Current Assets	892.15	843.15	735.57	634.59	593.11
Property, Plant & Equipment	224.74	204.23	195.05	185.18	194.93
Long-Term Deferred Tax Assets	4.25	3.47	6.89	1.63	1.82
Other Long-Term Assets	5.92	5.61	2.91	1.45	1.63
Total Assets	1,127	1,056	940.41	822.85	791.49
Accounts Payable	65.34	80.49	51.14	31.99	93.17
Accrued Expenses	88.12	67.91	67.09	52.98	60.67
Short-Term Debt	-	-	-	-	35.52
Current Portion of Leases	3.14	1.8	2.14	3.57	1.07
Current Income Taxes Payable	4.89	14.63	19.03	19.38	15.93
Other Current Liabilities	-	34.24	55.69	66.72	31.92
Total Current Liabilities	161.48	199.06	195.08	174.64	238.28
Long-Term Leases	27.38	27.71	14.53	5.42	0.58
Long-Term Deferred Tax Liabilities	0.04	0.01	5.12	-	-
Total Liabilities	188.89	226.78	214.73	180.06	238.86
Common Stock	12.5	12.5	12.5	12.5	12.5
Additional Paid-In Capital	-	113.54	113.54	113.54	113.54
Retained Earnings	-	704.37	594.62	474.2	375.4
Comprehensive Income & Other	922.22	-0.73	5.03	13.62	23.25
Total Common Equity	934.72	829.68	725.68	613.86	524.68
Minority Interest	3.44	-	-	28.93	27.95
Shareholders' Equity	938.16	829.68	725.68	642.79	552.63
Total Liabilities & Equity	1,127	1,056	940.41	822.85	791.49
Total Debt	30.52	29.51	16.67	9	37.17
Net Cash (Debt)	612.1	501.41	449.4	309.78	189.05
Net Cash Growth	22.08%	11.57%	45.07%	63.86%	18.85%
Net Cash Per Share	0.49	0.40	0.36	0.25	0.15
Filing Date Shares Outstanding	1,250	1,250	1,250	1,250	1,250
Total Common Shares Outstanding	1,250	1,250	1,250	1,250	1,250
Working Capital	730.67	644.1	540.48	459.95	354.83
Book Value Per Share	0.75	0.66	0.58	0.49	0.42
Tangible Book Value	934.72	829.68	725.68	613.86	524.68
Tangible Book Value Per Share	0.75	0.66	0.58	0.49	0.42
Land	-	156.24	160.14	163.44	157.52
Machinery	-	68.17	60	57.97	55.05
Construction In Progress	-	14.22	3.56	0.67	15.42
Leasehold Improvements	-	4	3.3	3.07	3.12

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