Star Group Asia 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	9.55	28.86	46.92	57.5	94.04
Trading Asset Securities	-	-	-	10.77	-
Cash & Short-Term Investments	9.55	28.86	46.92	68.27	94.04
Cash Growth	-66.92%	-38.50%	-31.28%	-27.40%	3.29%
Accounts Receivable	8.62	8.05	7.11	7.81	11.6
Other Receivables	0.03	0.17	100.7	56.82	0.82
Receivables	8.65	17.6	117.82	64.62	32.77
Inventory	1,364	1,516	2,914	3,852	3,879
Prepaid Expenses	1.73	7.95	1.81	-	24.4
Other Current Assets	25.62	48.79	76.74	27.92	150.57
Total Current Assets	1,410	1,619	3,157	4,013	4,181
Property, Plant & Equipment	485.53	741.04	781.54	887.78	920.26
Long-Term Investments	81.71	59.36	15.13	21.55	6.87
Long-Term Deferred Tax Assets	1.79	5.63	4.38	4.03	3.01
Other Long-Term Assets	7.08	3.66	-	105.18	137.26
Total Assets	1,990	2,477	4,022	5,108	5,301
Accounts Payable	0.49	0.51	1.91	2.34	-
Accrued Expenses	39.2	55.88	29.12	18.73	26.19
Short-Term Debt	53.68	1,298	2,207	1,754	2,068
Current Portion of Long-Term Debt	1,118	0.38	0.72	1,082	193.42
Current Portion of Leases	17.83	16.63	15.97	14.95	17.71
Current Income Taxes Payable	0.26	0.26	0.33	14.91	0.13
Current Unearned Revenue	20.34	33.06	31.66	36.05	157.31
Other Current Liabilities	75.76	118.1	139.35	293.4	172.62
Total Current Liabilities	1,325	1,523	2,426	3,216	2,635
Long-Term Debt	67.95	74.91	95.15	88.21	1,184
Long-Term Leases	30.21	28.67	34.27	32.02	39.77
Long-Term Deferred Tax Liabilities	26.32	48.42	52.16	54.69	59.84
Other Long-Term Liabilities	4.25	-	-	-	-
Total Liabilities	1,454	1,675	2,608	3,391	3,919
Common Stock	6.42	6.42	6.42	6.42	6.42
Additional Paid-In Capital	-	233.46	233.46	233.46	233.46
Retained Earnings	-	225.35	828.92	1,123	791.68
Comprehensive Income & Other	546.65	352.31	361.29	366.32	360.41
Total Common Equity	553.07	817.54	1,430	1,730	1,392
Minority Interest	-16.98	-16.07	-15.81	-12.2	-9.7
Shareholders' Equity	536.09	801.47	1,414	1,717	1,382
Total Liabilities & Equity	1,990	2,477	4,022	5,108	5,301
Total Debt	1,287	1,419	2,353	2,971	3,503
Net Cash (Debt)	-1,278	-1,390	-2,306	-2,902	-3,409
Net Cash Per Share	-1.99	-2.17	-3.60	-1.96	-5.31
Filing Date Shares Outstanding	641.5	641.5	641.5	641.5	641.5
Total Common Shares Outstanding	641.5	641.5	641.5	641.5	641.5
Working Capital	84.89	95.71	730.75	797.35	1,546
Book Value Per Share	0.86	1.27	2.23	2.70	2.17
Tangible Book Value	553.07	817.54	1,430	1,730	1,392
Tangible Book Value Per Share	0.86	1.27	2.23	2.70	2.17
Machinery	-	9.14	9.05	11.04	7.77

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