HKG:1520 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	29.87	6.22	31.24	52.01	15.35
Short-Term Investments	38.23	49.42	34.47	29	0.22
Trading Asset Securities	4.32	10.87	3.14	-	-
Cash & Short-Term Investments	72.41	66.51	68.85	81.02	15.56
Cash Growth	8.87%	-3.39%	-15.02%	420.56%	-80.19%
Accounts Receivable	35.44	36.8	31.66	39.07	27.49
Other Receivables	-	17.43	14.58	11.84	8.51
Receivables	82.77	79.03	76.22	137.28	143.86
Inventory	7.19	13.1	8.44	6.56	6.02
Prepaid Expenses	-	-	-	-	0.87
Other Current Assets	-	-	9.42	13.19	17
Total Current Assets	162.38	158.65	162.92	238.05	183.31
Property, Plant & Equipment	7.79	5.85	5.93	5.19	13.72
Long-Term Investments	9.04	0.61	0.73	0.84	-
Goodwill	2.7	19.21	28.81	42.54	34.63
Other Intangible Assets	0.7	0.7	0.8	0.8	0.8
Long-Term Deferred Tax Assets	0.45	0.44	2.16	0.55	0.56
Other Long-Term Assets	21.87	9.62	12.83	0.4	-
Total Assets	204.92	195.07	214.19	288.37	234.83
Accounts Payable	5.81	6.5	7.74	17.59	19.12
Accrued Expenses	15.96	25.08	14.09	12.78	9.1
Short-Term Debt	2.22	16.44	17.44	4.76	4.06
Current Portion of Leases	3.13	2	2.08	1.48	2.97
Current Income Taxes Payable	0.32	-	1.08	7.06	-
Current Unearned Revenue	-	-	1	0.89	0.53
Other Current Liabilities	-	6.87	8.66	9.3	1.87
Total Current Liabilities	27.43	56.89	52.09	53.86	37.64
Long-Term Debt	8.21	7.46	12.21	24.02	-
Long-Term Leases	2.11	0.7	1.18	1.19	0.93
Total Liabilities	37.75	65.05	65.47	79.07	38.58
Common Stock	38.07	26.82	21.37	19.84	16.9
Additional Paid-In Capital	-	503.43	442.85	426.02	375.96
Retained Earnings	-	-425.77	-355.26	-264.76	-205.18
Comprehensive Income & Other	130.77	26.47	39.16	27.34	8.58
Total Common Equity	168.85	130.96	148.11	208.43	196.26
Minority Interest	-1.68	-0.94	0.6	0.87	-
Shareholders' Equity	167.17	130.02	148.71	209.3	196.26
Total Liabilities & Equity	204.92	195.07	214.19	288.37	234.83
Total Debt	15.66	26.6	32.91	31.46	7.95
Net Cash (Debt)	56.75	39.91	35.94	49.56	7.61
Net Cash Growth	42.18%	11.06%	-27.48%	551.31%	-89.66%
Net Cash Per Share	0.07	0.07	0.07	0.11	0.02
Filing Date Shares Outstanding	926.27	670.54	534.27	495.91	422.5
Total Common Shares Outstanding	926.27	670.54	534.27	495.91	422.5
Working Capital	134.94	101.76	110.83	184.19	145.67
Book Value Per Share	0.18	0.20	0.28	0.42	0.46
Tangible Book Value	165.45	111.05	118.5	165.09	160.83
Tangible Book Value Per Share	0.18	0.17	0.22	0.33	0.38
Buildings	-	-	-	-	16.97
Machinery	-	12.18	11.1	11.22	15.38
Leasehold Improvements	-	2.78	7.58	12.46	11.96

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