HKG:1861 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	169.06	105.61	107.73	91.39	90.35
Short-Term Investments	-	-	-	13.24	12.7
Cash & Short-Term Investments	169.06	105.61	107.73	104.63	103.05
Cash Growth	60.08%	-1.97%	2.96%	1.53%	-39.17%
Accounts Receivable	64.52	46.79	35.6	29.72	38.1
Other Receivables	-	5.3	6.42	-	-
Receivables	64.52	52.09	42.02	29.72	38.1
Inventory	38.14	36.84	43.38	50.68	54.77
Prepaid Expenses	-	12.74	3.4	-	-
Restricted Cash	-	-	-	0.24	-
Other Current Assets	18.98	2.41	9.41	4.99	25.35
Total Current Assets	290.7	209.69	205.94	190.26	221.26
Property, Plant & Equipment	220.17	253.29	274.75	280.85	287.93
Long-Term Deferred Tax Assets	5.62	5.72	4.08	4.09	4.09
Other Long-Term Assets	8.03	7.83	-	-	9.53
Total Assets	524.52	476.53	484.76	475.21	522.81
Accounts Payable	47.03	41.62	53.8	51.94	61.87
Accrued Expenses	-	14.67	15.15	14.7	15.62
Current Portion of Long-Term Debt	10.84	25.1	25.18	30.92	59.05
Current Portion of Leases	0.12	0.06	0.13	0.12	0.26
Current Income Taxes Payable	23.33	0.13	1.65	6.1	2.5
Current Unearned Revenue	0.22	6.8	9.36	6.46	10.28
Other Current Liabilities	53.03	24.83	16.66	21.75	26.49
Total Current Liabilities	134.58	113.21	121.92	131.99	176.05
Long-Term Debt	5.42	32.56	50.57	70.24	96.39
Long-Term Leases	0.06	-	0.06	0.06	0.08
Long-Term Unearned Revenue	0.44	0.65	0.88	1.13	1.47
Long-Term Deferred Tax Liabilities	6.63	4.64	3.4	4.15	2.49
Total Liabilities	147.13	151.05	176.84	207.56	276.48
Common Stock	2.34	2.34	2.34	2.34	2.34
Additional Paid-In Capital	-	38.51	38.51	38.51	38.51
Retained Earnings	-	475	452.7	405.92	368
Comprehensive Income & Other	375.46	-189.94	-185.17	-178.89	-162.35
Total Common Equity	377.8	325.91	308.37	267.88	246.5
Minority Interest	-0.41	-0.43	-0.44	-0.23	-0.17
Shareholders' Equity	377.39	325.48	307.93	267.65	246.33
Total Liabilities & Equity	524.52	476.53	484.76	475.21	522.81
Total Debt	16.44	57.72	75.94	101.34	155.77
Net Cash (Debt)	152.62	47.9	31.79	3.3	-52.72
Net Cash Growth	218.66%	50.68%	864.38%	-	-
Net Cash Per Share	0.65	0.20	0.14	0.01	-0.22
Filing Date Shares Outstanding	233.92	233.92	233.92	233.92	233.92
Total Common Shares Outstanding	233.92	233.92	233.92	233.92	233.92
Working Capital	156.12	96.48	84.02	58.28	45.21
Book Value Per Share	1.62	1.39	1.32	1.15	1.05
Tangible Book Value	377.8	325.91	308.37	267.88	246.5
Tangible Book Value Per Share	1.62	1.39	1.32	1.15	1.05
Land	21.2	21.99	23.11	22.78	23.69
Buildings	185.46	186.85	191.09	111.8	120.45
Machinery	133.68	165.66	159.99	149.5	141.89
Construction In Progress	22.01	18.83	18.18	93.23	81.83

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