MS Group 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	180.19	114.52	126.29	134.8	123.22
Short-Term Investments	1.63	-	-	-	-
Cash & Short-Term Investments	181.82	114.52	126.29	134.8	123.22
Cash Growth	58.77%	-9.33%	-6.31%	9.40%	1.08%
Accounts Receivable	34.78	75.42	38.87	26.41	31.17
Other Receivables	1.89	15.13	3.66	0.46	0.08
Receivables	36.66	90.54	44.79	27.65	31.25
Inventory	18.13	36.23	47.02	40.87	43.01
Prepaid Expenses	-	1.51	1.06	1.16	3.21
Other Current Assets	-	0.16	0.17	0.95	0.21
Total Current Assets	236.61	242.95	219.33	205.43	200.89
Property, Plant & Equipment	37.38	45.62	34.57	33.98	36.72
Long-Term Investments	-	-	1.24	9.88	18.16
Total Assets	273.99	288.57	255.14	249.29	255.77
Accounts Payable	20.48	17.64	12.66	5.63	13.23
Accrued Expenses	19.01	22.68	20.71	21.8	23.59
Current Portion of Leases	1.86	4.18	1.77	4.2	1.86
Current Income Taxes Payable	2.72	7.89	2.55	2.16	5.4
Current Unearned Revenue	2.07	2.32	2.91	2.91	5.08
Other Current Liabilities	30.66	-	-	-	-
Total Current Liabilities	76.8	54.71	40.59	36.69	49.15
Long-Term Leases	-	1.79	-	1.81	-
Long-Term Deferred Tax Liabilities	6.84	7.57	4.99	2.98	3.54
Total Liabilities	83.65	64.07	45.58	41.47	52.69
Common Stock	20.44	20	20	20	20
Additional Paid-In Capital	40.9	36.61	36.61	36.61	36.61
Retained Earnings	128.27	172.86	155.47	151.19	137.39
Comprehensive Income & Other	0.75	-4.97	-2.52	0.01	9.08
Shareholders' Equity	190.35	224.5	209.57	207.81	203.08
Total Liabilities & Equity	273.99	288.57	255.14	249.29	255.77
Total Debt	1.86	5.97	1.77	6.01	1.86
Net Cash (Debt)	179.96	108.55	124.53	128.79	121.36
Net Cash Growth	65.79%	-12.83%	-3.31%	6.13%	4.72%
Net Cash Per Share	0.89	0.54	0.62	0.64	0.61
Filing Date Shares Outstanding	202.59	200	200	200	200
Total Common Shares Outstanding	202.59	200	200	200	200
Working Capital	159.81	188.24	178.74	168.74	151.74
Book Value Per Share	0.94	1.12	1.05	1.04	1.02
Tangible Book Value	190.35	224.5	209.57	207.81	203.08
Tangible Book Value Per Share	0.94	1.12	1.05	1.04	1.02
Machinery	-	95.92	95.72	92.5	94.53

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