C Cheng 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	113.65	74.6	90.1	160.87	198.13
Trading Asset Securities	8.08	7.98	7.01	11.97	17.2
Cash & Short-Term Investments	121.72	82.58	97.11	172.84	215.33
Cash Growth	47.40%	-14.96%	-43.82%	-19.73%	-16.33%
Accounts Receivable	309.71	350.67	391.82	481.97	455.22
Other Receivables	4.85	8.52	5.83	15.78	12.21
Receivables	322.16	366.78	405.25	505.36	475.03
Prepaid Expenses	5.81	6.4	12.96	19.61	19.47
Restricted Cash	1.73	4.49	-	-	-
Other Current Assets	9.36	8.18	11.18	14.49	18.7
Total Current Assets	460.78	468.44	526.49	712.31	728.53
Property, Plant & Equipment	75.82	15.55	36.41	72.77	124.8
Long-Term Investments	111.72	104.42	92.86	3.99	4.51
Goodwill	4.24	4.15	4.21	15.29	15.66
Other Intangible Assets	-	0.28	0.28	10.23	11.43
Long-Term Deferred Tax Assets	13.46	15.23	13.4	8.36	6.73
Other Long-Term Assets	9.73	11.82	9.55	11.26	11.87
Total Assets	675.75	619.89	683.2	834.2	903.52
Accounts Payable	32.6	28.98	29.02	15.77	9.91
Accrued Expenses	34.43	20.13	25.4	35.28	75.58
Short-Term Debt	80	85	84	79.91	67.67
Current Portion of Long-Term Debt	0.28	1.6	3.88	4	6.15
Current Portion of Leases	8.78	8.41	19.34	27.81	35.26
Current Income Taxes Payable	0.14	0.11	0.22	4.16	4.68
Current Unearned Revenue	46.51	57.59	77.68	116.6	103.48
Other Current Liabilities	16.02	13.17	10.75	6.89	2.83
Total Current Liabilities	218.74	214.99	250.28	290.42	305.55
Long-Term Debt	0.05	0.36	1.1	2.05	2.51
Long-Term Leases	9.04	2.16	10.53	33.5	72.17
Long-Term Deferred Tax Liabilities	0.77	1.16	1.14	0.44	1.25
Other Long-Term Liabilities	0.56	2.16	2.16	2.16	-
Total Liabilities	229.16	220.82	265.2	328.58	381.47
Common Stock	4.32	2.88	2.88	2.88	2.88
Additional Paid-In Capital	295.84	283.5	283.5	283.5	283.5
Retained Earnings	200.33	164.92	164.04	179.08	186.84
Comprehensive Income & Other	-58.51	-54.89	-34.65	-27.28	-4.32
Total Common Equity	441.98	396.41	415.77	438.18	468.91
Minority Interest	4.62	2.66	2.22	67.44	53.14
Shareholders' Equity	446.59	399.06	418	505.62	522.05
Total Liabilities & Equity	675.75	619.89	683.2	834.2	903.52
Total Debt	98.14	97.53	118.84	147.27	183.75
Net Cash (Debt)	23.58	-14.95	-21.74	25.58	31.58
Net Cash Growth	-	-	-	-19.01%	-59.18%
Net Cash Per Share	0.06	-0.04	-0.08	0.09	0.11
Filing Date Shares Outstanding	432.39	288.26	288.26	288.26	288.26
Total Common Shares Outstanding	432.39	288.26	288.26	288.26	288.26
Working Capital	242.05	253.45	276.21	421.88	422.98
Book Value Per Share	1.02	1.38	1.44	1.52	1.63
Tangible Book Value	437.74	391.98	411.28	412.67	441.82
Tangible Book Value Per Share	1.01	1.36	1.43	1.43	1.53
Machinery	55.2	59.74	60.65	67.31	68.38
Leasehold Improvements	20.93	22.11	22.4	27.06	27.91

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