HKG:1520 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	5.79	6.22	31.24	52.01	15.35	78.55
Short-Term Investments	34.5	49.42	34.47	29	0.22	-
Trading Asset Securities	8.96	10.87	3.14	-	-	-
Cash & Short-Term Investments	49.24	66.51	68.85	81.02	15.56	78.55
Cash Growth	-40.43%	-3.39%	-15.02%	420.56%	-80.19%	-22.23%
Accounts Receivable	39	36.8	31.66	39.07	27.49	19.14
Other Receivables	18.4	17.43	14.58	11.84	8.51	12.41
Receivables	75.55	79.03	76.22	137.28	143.86	135.5
Inventory	18.12	13.1	8.44	6.56	6.02	11.97
Prepaid Expenses	-	-	-	-	0.87	1.84
Other Current Assets	-	-	9.42	13.19	17	3.74
Total Current Assets	142.91	158.65	162.92	238.05	183.31	231.6
Property, Plant & Equipment	8.62	5.85	5.93	5.19	13.72	16.07
Long-Term Investments	8.11	0.61	0.73	0.84	-	-
Goodwill	19.21	19.21	28.81	42.54	34.63	34.63
Other Intangible Assets	0.7	0.7	0.8	0.8	0.8	0.8
Long-Term Deferred Tax Assets	0.44	0.44	2.16	0.55	0.56	0.6
Other Long-Term Assets	9.2	9.62	12.83	0.4	-	-
Total Assets	189.19	195.07	214.19	288.37	234.83	283.7
Accounts Payable	6.56	6.5	7.74	17.59	19.12	24.65
Accrued Expenses	20.45	25.08	14.09	12.78	9.1	8.98
Short-Term Debt	9.27	16.44	17.44	4.76	4.06	-
Current Portion of Leases	2.98	2	2.08	1.48	2.97	3.65
Current Income Taxes Payable	-	-	1.08	7.06	-	-
Current Unearned Revenue	-	-	1	0.89	0.53	2.55
Other Current Liabilities	-	6.87	8.66	9.3	1.87	4.12
Total Current Liabilities	39.26	56.89	52.09	53.86	37.64	43.95
Long-Term Debt	-	7.46	12.21	24.02	-	-
Long-Term Leases	3.44	0.7	1.18	1.19	0.93	1.32
Total Liabilities	42.7	65.05	65.47	79.07	38.58	45.28
Common Stock	31.73	26.82	21.37	19.84	16.9	16.9
Additional Paid-In Capital	547.58	503.43	442.85	426.02	375.96	375.96
Retained Earnings	-465.42	-425.77	-355.26	-264.76	-205.18	-158.91
Comprehensive Income & Other	33.83	26.47	39.16	27.34	8.58	4.47
Total Common Equity	147.73	130.96	148.11	208.43	196.26	238.43
Minority Interest	-1.24	-0.94	0.6	0.87	-	-
Shareholders' Equity	146.49	130.02	148.71	209.3	196.26	238.43
Total Liabilities & Equity	189.19	195.07	214.19	288.37	234.83	283.7
Total Debt	15.69	26.6	32.91	31.46	7.95	4.98
Net Cash (Debt)	33.55	39.91	35.94	49.56	7.61	73.57
Net Cash Growth	-14.41%	11.06%	-27.48%	551.31%	-89.66%	-20.42%
Net Cash Per Share	0.05	0.07	0.07	0.11	0.02	0.17
Filing Date Shares Outstanding	793.2	670.54	534.27	495.91	422.5	422.5
Total Common Shares Outstanding	793.2	670.54	534.27	495.91	422.5	422.5
Working Capital	103.65	101.76	110.83	184.19	145.67	187.65
Book Value Per Share	0.19	0.20	0.28	0.42	0.46	0.56
Tangible Book Value	127.82	111.05	118.5	165.09	160.83	202.99
Tangible Book Value Per Share	0.16	0.17	0.22	0.33	0.38	0.48
Buildings	-	-	-	-	16.97	16.47
Machinery	-	12.18	11.1	11.22	15.38	14.55
Leasehold Improvements	-	2.78	7.58	12.46	11.96	11.82

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