Kafelaku Coffee Holding 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 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	5.75	10.57	16.88	23.5	26.82	28.95
Trading Asset Securities	-	-	-	0.79	-	-
Cash & Short-Term Investments	5.75	10.57	16.88	24.29	26.82	28.95
Cash Growth	-83.74%	-37.38%	-30.52%	-9.41%	-7.36%	-59.31%
Accounts Receivable	0.92	1.44	1.71	1.6	2.3	5.46
Other Receivables	12.45	11.54	0.1	0.01	0.05	9.31
Receivables	13.37	12.98	1.82	3.09	6.06	30.79
Inventory	6.04	7.86	9.79	9.41	13.89	12.38
Other Current Assets	9.84	8.29	9.8	13.75	14.33	13.43
Total Current Assets	34.99	39.7	38.28	50.54	61.1	85.54
Property, Plant & Equipment	30.27	38.8	59.22	81.64	124.36	194.87
Goodwill	-	-	-	-	-	16.33
Other Intangible Assets	-	-	-	-	-	14.19
Long-Term Deferred Tax Assets	-	-	3.58	3.24	0.32	0.85
Other Long-Term Assets	21.37	9.12	6.92	6.5	15.02	18.92
Total Assets	86.63	87.62	108.01	141.92	200.8	330.7
Accounts Payable	9.62	9.17	10.44	11.64	16.65	19.42
Accrued Expenses	19.64	17.93	17.58	34.8	27.13	20.75
Short-Term Debt	-	-	-	20.78	24.72	22.41
Current Portion of Leases	14.49	20.14	21.96	26.03	38.17	40.43
Current Income Taxes Payable	0.29	-	-	-	0.03	-
Current Unearned Revenue	15.99	22.19	18.39	16.9	23.45	21.82
Other Current Liabilities	65.22	44.88	42.26	20.17	8.26	10.13
Total Current Liabilities	125.24	114.3	110.63	130.32	138.4	134.96
Long-Term Debt	2	2	-	-	-	-
Long-Term Leases	28.66	32.96	52.02	74.79	103	128.21
Long-Term Unearned Revenue	0.29	0.33	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	2.9
Other Long-Term Liabilities	2.52	2.45	3.08	3.48	3.83	4.57
Total Liabilities	158.71	152.04	165.74	208.59	245.23	270.65
Common Stock	14.1	14.1	11.05	11.05	10	10
Additional Paid-In Capital	161.73	144.05	118.9	118.9	98.88	98.88
Retained Earnings	-285.14	-273.51	-224.83	-190.42	-191.47	-93.81
Comprehensive Income & Other	42.13	55.72	42.09	-1.13	41.83	40.87
Total Common Equity	-67.17	-59.64	-52.79	-61.6	-40.76	55.95
Minority Interest	-4.92	-4.78	-4.94	-5.06	-3.68	4.11
Shareholders' Equity	-72.08	-64.42	-57.73	-66.66	-44.44	60.05
Total Liabilities & Equity	86.63	87.62	108.01	141.92	200.8	330.7
Total Debt	45.15	55.1	73.99	121.6	165.89	191.05
Net Cash (Debt)	-39.41	-44.53	-57.11	-97.31	-139.07	-162.1
Net Cash Per Share	-0.03	-0.04	-0.05	-0.10	-0.14	-0.16
Filing Date Shares Outstanding	1,410	1,410	1,105	1,105	1,000	1,000
Total Common Shares Outstanding	1,410	1,410	1,105	1,105	1,000	1,000
Working Capital	-90.25	-74.6	-72.35	-79.78	-77.31	-49.42
Book Value Per Share	-0.05	-0.04	-0.05	-0.06	-0.04	0.06
Tangible Book Value	-67.17	-59.64	-52.79	-61.6	-40.76	25.43
Tangible Book Value Per Share	-0.05	-0.04	-0.05	-0.06	-0.04	0.03
Machinery	-	21.87	22.6	28.85	37.34	38.86
Construction In Progress	-	9.47	-	-	-	4.21
Leasehold Improvements	-	68.63	70.97	70.23	98.02	100

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