E-Commodities Holdings 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	2,070	1,996	2,955	2,271	3,259
Short-Term Investments	1,036	931.6	1,711	695.54	907.61
Cash & Short-Term Investments	3,106	2,928	4,666	2,967	4,167
Cash Growth	6.08%	-37.26%	57.30%	-28.81%	155.23%
Accounts Receivable	2,335	2,817	2,454	2,671	3,149
Other Receivables	575.73	543.1	514.25	543.4	791.99
Receivables	2,910	3,360	2,968	3,215	3,941
Inventory	2,534	2,033	3,425	1,749	2,402
Other Current Assets	2,419	2,076	1,086	992.75	1,013
Total Current Assets	10,969	10,396	12,146	8,923	11,522
Property, Plant & Equipment	4,990	4,944	3,576	2,523	2,257
Long-Term Investments	1,105	1,076	1,298	1,596	1,497
Other Intangible Assets	219.19	243.05	240.23	115.06	93
Long-Term Deferred Tax Assets	222.79	134.49	78.93	55.21	78.73
Other Long-Term Assets	259.26	278.73	270.27	81.79	-
Total Assets	18,154	17,435	17,814	13,294	15,448
Accounts Payable	4,203	3,571	4,004	2,335	2,725
Accrued Expenses	322.76	360.07	654.39	715.05	1,086
Short-Term Debt	2,997	2,100	1,908	1,329	2,011
Current Portion of Long-Term Debt	-	-	-	-	62.76
Current Portion of Leases	105.05	202.94	254.38	232.76	145.49
Current Income Taxes Payable	121.55	146.9	309.28	140.3	501.83
Current Unearned Revenue	132.87	323.07	534.02	-	-
Other Current Liabilities	465.8	1,025	694.39	918.02	1,224
Total Current Liabilities	8,349	7,729	8,358	5,670	7,756
Long-Term Debt	44.01	191.35	139.64	77.42	5.1
Long-Term Leases	225.81	314.48	366.05	256.23	125.36
Long-Term Unearned Revenue	23.41	25.35	28.44	48.98	64.47
Long-Term Deferred Tax Liabilities	55.2	73.67	105.92	42.7	21.19
Total Liabilities	8,697	8,334	8,999	6,095	7,972
Common Stock	5,390	5,411	5,421	5,661	5,785
Retained Earnings	-	4,073	3,667	1,996	1,371
Treasury Stock	-	-4.36	-8.04	-198.06	-144.58
Comprehensive Income & Other	3,675	-817.74	-585.11	-540.45	216.55
Total Common Equity	9,065	8,662	8,494	6,919	7,227
Minority Interest	391.53	439.42	321.89	280.16	249.06
Shareholders' Equity	9,456	9,101	8,816	7,199	7,476
Total Liabilities & Equity	18,154	17,435	17,814	13,294	15,448
Total Debt	3,372	2,809	2,668	1,896	2,350
Net Cash (Debt)	-266.68	118.68	1,999	1,071	1,817
Net Cash Growth	-	-94.06%	86.64%	-41.07%	-
Net Cash Per Share	-0.10	0.04	0.75	0.38	0.58
Filing Date Shares Outstanding	2,670	2,693	2,698	2,629	2,863
Total Common Shares Outstanding	2,670	2,693	2,698	2,629	2,863
Working Capital	2,620	2,667	3,787	3,253	3,766
Book Value Per Share	3.40	3.22	3.15	2.63	2.52
Tangible Book Value	8,846	8,418	8,254	6,804	7,134
Tangible Book Value Per Share	3.31	3.13	3.06	2.59	2.49
Land	2,568	2,298	1,798	1,272	1,277
Machinery	3,875	2,926	1,995	1,465	1,437
Construction In Progress	148.07	213.17	243	395.69	282.07

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.