China Wantian 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 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	55.83	67.52	61.63	30.42	44.96
Short-Term Investments	24.84	39.52	39.54	7.41	8.21
Trading Asset Securities	-	-	1.02	-	-
Cash & Short-Term Investments	80.67	107.04	102.18	37.82	53.16
Cash Growth	-24.63%	4.76%	170.15%	-28.86%	16.86%
Accounts Receivable	32.54	46.65	30.32	41.01	21.01
Other Receivables	7.1	8.5	2.59	0.72	-
Receivables	39.64	55.14	32.91	41.73	21.01
Inventory	2.63	4.32	4.28	2.97	0.39
Restricted Cash	-	0.17	-	-	-
Other Current Assets	3.51	-	-	-	-
Total Current Assets	126.46	166.68	139.36	82.52	74.56
Property, Plant & Equipment	62.37	110.27	85.57	91.05	80.7
Long-Term Investments	-	-	-	-	0.19
Goodwill	8.63	12.82	12.82	42.75	-
Other Long-Term Assets	0.48	0.25	0.03	0.01	0
Total Assets	197.93	290.01	237.78	216.33	155.45
Accounts Payable	14.42	15.47	2.16	12.14	2.11
Accrued Expenses	5.43	5.48	3.63	2.21	3.39
Short-Term Debt	3.34	7.93	11.97	27.57	23.62
Current Portion of Leases	12.33	16.08	8.99	4.13	1.56
Current Income Taxes Payable	0.09	0.09	1.88	2.96	-
Current Unearned Revenue	5.47	1.96	-	-	-
Other Current Liabilities	17.25	8.59	5.81	17.45	-
Total Current Liabilities	58.32	55.6	34.43	66.46	30.69
Long-Term Debt	55.32	-	-	-	-
Long-Term Leases	7.58	23.13	4.7	5.63	2.93
Long-Term Deferred Tax Liabilities	1.01	0.91	1.94	2.07	1.81
Other Long-Term Liabilities	-	-	-	30.49	-
Total Liabilities	122.22	79.64	41.07	104.64	35.43
Common Stock	20.38	20.36	19.12	15.48	15.12
Additional Paid-In Capital	283.44	280.99	223.35	97.86	-
Retained Earnings	-234.68	-92.69	-50.7	-5.08	-
Comprehensive Income & Other	0.3	0.87	4.94	3.43	104.9
Total Common Equity	69.44	209.53	196.71	111.69	120.02
Minority Interest	6.26	0.85	-	-	-
Shareholders' Equity	75.7	210.37	196.71	111.69	120.02
Total Liabilities & Equity	197.93	290.01	237.78	216.33	155.45
Total Debt	78.56	47.14	25.66	37.32	28.11
Net Cash (Debt)	2.12	59.9	76.52	0.5	25.05
Net Cash Growth	-96.47%	-21.72%	15173.45%	-98.00%	1107.37%
Net Cash Per Share	0.00	0.03	0.04	0.00	0.02
Filing Date Shares Outstanding	2,038	2,035	1,912	1,548	1,512
Total Common Shares Outstanding	2,038	2,035	1,912	1,548	1,512
Working Capital	68.14	111.08	104.93	16.06	43.87
Book Value Per Share	0.03	0.10	0.10	0.07	0.08
Tangible Book Value	60.82	196.7	183.89	68.94	120.02
Tangible Book Value Per Share	0.03	0.10	0.10	0.04	0.08
Buildings	-	7.86	21.4	21.4	21.4
Machinery	-	26.75	20.89	17.54	14.18
Leasehold Improvements	-	37.37	26.1	21.64	12.82

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