PuraPharm Corporation 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	16.17	12.79	20.13	75.83	59.67
Short-Term Investments	-	24.1	22.85	15.53	36.39
Cash & Short-Term Investments	16.17	36.9	42.98	91.36	96.06
Cash Growth	-56.17%	-14.14%	-52.96%	-4.89%	-27.53%
Accounts Receivable	56.41	57.5	80.87	131.87	261.41
Other Receivables	-	3.55	8.77	8.5	2.25
Receivables	56.41	61.04	89.64	140.37	263.65
Inventory	99.19	123.56	175.6	190.81	199.8
Prepaid Expenses	50.32	17.8	10.19	26.69	23.56
Restricted Cash	5.01	25.48	27.1	31.18	25.38
Other Current Assets	-	3.67	4.08	5.58	2.41
Total Current Assets	227.09	268.44	349.57	486	610.86
Property, Plant & Equipment	352.72	355.39	396.91	431.08	461.02
Long-Term Investments	3.61	3.7	2.96	1.2	-
Goodwill	17.94	17.94	17.94	20.99	20.99
Other Intangible Assets	67	31.56	34.74	37.64	41.06
Long-Term Deferred Tax Assets	6.87	7.7	8.82	11.05	10.48
Other Long-Term Assets	18.53	30.99	33.03	28.54	61.45
Total Assets	693.76	715.73	843.96	1,016	1,206
Accounts Payable	85.23	132.21	146.38	137.91	140.68
Short-Term Debt	60.29	199.45	250.8	353.7	362.05
Current Portion of Long-Term Debt	208.02	51.1	53.22	56.44	45.62
Current Portion of Leases	15.81	13.63	17.97	18.51	13.24
Current Income Taxes Payable	3.52	7.71	2.07	1.44	3.58
Current Unearned Revenue	0.17	0.17	0.17	0.25	2.34
Other Current Liabilities	106.38	86.8	100.48	97.16	97.81
Total Current Liabilities	479.42	491.07	571.09	665.41	665.31
Long-Term Debt	55.51	89.16	81.09	48.68	92
Long-Term Leases	11.52	10.42	21.68	25.83	19.05
Long-Term Unearned Revenue	2.69	1.9	1.08	1.03	1.17
Long-Term Deferred Tax Liabilities	2.2	0.97	1.74	3.02	2.61
Other Long-Term Liabilities	11.96	11.02	14.04	14.25	24.16
Total Liabilities	563.27	604.53	690.73	758.21	804.31
Common Stock	4.15	306.82	306.82	306.82	306.04
Additional Paid-In Capital	-	221.57	221.57	221.57	221.19
Retained Earnings	-	-394.13	-358.69	-252.63	-133.03
Comprehensive Income & Other	126.33	-23.06	-16.47	-17.47	7.36
Shareholders' Equity	130.48	111.2	153.24	258.29	401.56
Total Liabilities & Equity	693.76	715.73	843.96	1,016	1,206
Total Debt	351.14	363.76	424.77	503.16	531.96
Net Cash (Debt)	-334.97	-326.86	-381.8	-411.8	-435.9
Net Cash Per Share	-0.80	-0.83	-0.97	-1.04	-1.11
Filing Date Shares Outstanding	535.05	395.05	395.05	395.05	393.93
Total Common Shares Outstanding	535.05	395.05	395.05	395.05	393.93
Working Capital	-252.33	-222.63	-221.52	-179.41	-54.46
Book Value Per Share	0.24	0.28	0.39	0.65	1.02
Tangible Book Value	45.54	61.69	100.55	199.66	339.5
Tangible Book Value Per Share	0.09	0.16	0.25	0.51	0.86
Land	-	218.08	225.23	225.13	234.75
Machinery	-	197.51	204.33	203.97	203.05
Construction In Progress	-	68.99	69.18	71.28	77.66
Leasehold Improvements	-	29.76	15.7	16.51	24.31

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