Star Group Asia 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	11.04	28.86	46.92	57.5	94.04	55.46
Trading Asset Securities	-	-	-	10.77	-	35.59
Cash & Short-Term Investments	11.04	28.86	46.92	68.27	94.04	91.05
Cash Growth	-53.36%	-38.50%	-31.28%	-27.40%	3.29%	3.21%
Accounts Receivable	7.95	8.05	7.11	7.81	11.6	3.69
Other Receivables	0.15	0.17	100.7	56.82	0.82	14.96
Receivables	16.92	17.6	117.82	64.62	32.77	42.05
Inventory	1,431	1,516	2,914	3,852	3,879	2,743
Prepaid Expenses	7.61	7.95	1.81	-	24.4	8.15
Other Current Assets	29.23	48.79	76.74	27.92	150.57	58.04
Total Current Assets	1,496	1,619	3,157	4,013	4,181	2,942
Property, Plant & Equipment	2.48	741.04	781.54	887.78	920.26	979.47
Long-Term Investments	82.92	59.36	15.13	21.55	6.87	6.11
Long-Term Deferred Tax Assets	5.63	5.63	4.38	4.03	3.01	-
Other Long-Term Assets	746.04	3.66	-	105.18	137.26	77.24
Total Assets	2,369	2,477	4,022	5,108	5,301	4,134
Accounts Payable	0.8	0.51	1.91	2.34	-	-
Accrued Expenses	45.43	55.88	29.12	18.73	26.19	36.45
Short-Term Debt	1,262	1,298	2,207	1,754	2,068	2,373
Current Portion of Long-Term Debt	9.49	0.38	0.72	1,082	193.42	-
Current Portion of Leases	12.57	16.63	15.97	14.95	17.71	13.23
Current Income Taxes Payable	0.26	0.26	0.33	14.91	0.13	2.59
Current Unearned Revenue	29.4	33.06	31.66	36.05	157.31	44.6
Other Current Liabilities	79.77	118.1	139.35	293.4	172.62	87.04
Total Current Liabilities	1,440	1,523	2,426	3,216	2,635	2,557
Long-Term Debt	68.51	74.91	95.15	88.21	1,184	75.8
Long-Term Leases	23.91	28.67	34.27	32.02	39.77	31.55
Long-Term Deferred Tax Liabilities	48.42	48.42	52.16	54.69	59.84	55.51
Total Liabilities	1,581	1,675	2,608	3,391	3,919	2,720
Common Stock	6.42	6.42	6.42	6.42	6.42	6.42
Additional Paid-In Capital	233.46	233.46	233.46	233.46	233.46	233.46
Retained Earnings	205.49	225.35	828.92	1,123	791.68	826.83
Comprehensive Income & Other	357.62	352.31	361.29	366.32	360.41	356.04
Total Common Equity	802.98	817.54	1,430	1,730	1,392	1,423
Minority Interest	-14.26	-16.07	-15.81	-12.2	-9.7	-9.06
Shareholders' Equity	788.72	801.47	1,414	1,717	1,382	1,414
Total Liabilities & Equity	2,369	2,477	4,022	5,108	5,301	4,134
Total Debt	1,377	1,419	2,353	2,971	3,503	2,494
Net Cash (Debt)	-1,366	-1,390	-2,306	-2,902	-3,409	-2,403
Net Cash Per Share	-2.13	-2.17	-3.60	-1.96	-5.31	-2.99
Filing Date Shares Outstanding	641.5	641.5	641.5	641.5	641.5	641.5
Total Common Shares Outstanding	641.5	641.5	641.5	641.5	641.5	641.5
Working Capital	56.11	95.71	730.75	797.35	1,546	385.13
Book Value Per Share	1.25	1.27	2.23	2.70	2.17	2.22
Tangible Book Value	802.98	817.54	1,430	1,730	1,392	1,423
Tangible Book Value Per Share	1.25	1.27	2.23	2.70	2.17	2.22
Machinery	-	9.14	9.05	11.04	7.77	7.57
Leasehold Improvements	-	-	-	-	-	0.27

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