China Wantian Holdings 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 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	20.58	67.52	61.63	30.42	44.96	37.43
Short-Term Investments	33.48	39.52	39.54	7.41	8.21	8.06
Trading Asset Securities	-	-	1.02	-	-	-
Cash & Short-Term Investments	54.06	107.04	102.18	37.82	53.16	45.49
Cash Growth	-50.46%	4.76%	170.15%	-28.86%	16.86%	8.23%
Accounts Receivable	48.02	46.65	30.32	41.01	21.01	19.75
Other Receivables	14.19	8.5	2.59	0.72	-	-
Receivables	62.21	55.14	32.91	41.73	21.01	19.75
Inventory	4.93	4.32	4.28	2.97	0.39	0.55
Restricted Cash	0.17	0.17	-	-	-	-
Total Current Assets	121.36	166.68	139.36	82.52	74.56	65.79
Property, Plant & Equipment	105.64	110.27	85.57	91.05	80.7	79.5
Long-Term Investments	-	-	-	-	0.19	0.28
Goodwill	12.82	12.82	12.82	42.75	-	-
Other Long-Term Assets	1.23	0.25	0.03	0.01	0	0.02
Total Assets	241.06	290.01	237.78	216.33	155.45	145.58
Accounts Payable	12.49	15.47	2.16	12.14	2.11	3.89
Accrued Expenses	4.17	5.48	3.63	2.21	3.39	3.19
Short-Term Debt	5.95	7.93	11.97	27.57	23.62	43.4
Current Portion of Leases	16.74	16.08	8.99	4.13	1.56	0.02
Current Income Taxes Payable	0.09	0.09	1.88	2.96	-	0.11
Current Unearned Revenue	3.8	1.96	-	-	-	-
Other Current Liabilities	12.77	8.59	5.81	17.45	-	-
Total Current Liabilities	56	55.6	34.43	66.46	30.69	50.6
Long-Term Leases	17.41	23.13	4.7	5.63	2.93	0
Long-Term Deferred Tax Liabilities	0.96	0.91	1.94	2.07	1.81	1.71
Other Long-Term Liabilities	-	-	-	30.49	-	-
Total Liabilities	74.36	79.64	41.07	104.64	35.43	52.31
Common Stock	20.37	20.36	19.12	15.48	15.12	12.6
Additional Paid-In Capital	282.99	280.99	223.35	97.86	-	46.97
Retained Earnings	-140.07	-93.24	-50.7	-5.08	-	33.61
Comprehensive Income & Other	1.91	1.42	4.94	3.43	104.9	0.1
Total Common Equity	165.2	209.53	196.71	111.69	120.02	93.28
Minority Interest	1.5	0.85	-	-	-	-0.01
Shareholders' Equity	166.7	210.37	196.71	111.69	120.02	93.27
Total Liabilities & Equity	241.06	290.01	237.78	216.33	155.45	145.58
Total Debt	40.09	47.14	25.66	37.32	28.11	43.42
Net Cash (Debt)	13.97	59.9	76.52	0.5	25.05	2.08
Net Cash Growth	-83.61%	-21.72%	15173.45%	-98.00%	1107.37%	-
Net Cash Per Share	0.01	0.03	0.04	0.00	0.02	0.00
Filing Date Shares Outstanding	2,037	2,035	1,912	1,548	1,512	1,260
Total Common Shares Outstanding	2,037	2,035	1,912	1,548	1,512	1,260
Working Capital	65.36	111.08	104.93	16.06	43.87	15.19
Book Value Per Share	0.08	0.10	0.10	0.07	0.08	0.07
Tangible Book Value	152.38	196.7	183.89	68.94	120.02	93.28
Tangible Book Value Per Share	0.07	0.10	0.10	0.04	0.08	0.07
Buildings	7.86	7.86	21.4	21.4	21.4	20.51
Machinery	27.38	26.75	20.89	17.54	14.18	12.9
Leasehold Improvements	42.44	37.37	26.1	21.64	12.82	12.82

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