Kafelaku Coffee Holding 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	3.95	10.57	16.88	23.5	26.82
Trading Asset Securities	-	-	-	0.79	-
Cash & Short-Term Investments	3.95	10.57	16.88	24.29	26.82
Cash Growth	-62.68%	-37.38%	-30.52%	-9.41%	-7.36%
Accounts Receivable	0.54	1.44	1.71	1.6	2.3
Other Receivables	-	11.54	0.1	0.01	0.05
Receivables	0.54	12.98	1.82	3.09	6.06
Inventory	3.47	7.86	9.79	9.41	13.89
Other Current Assets	16.07	8.29	9.8	13.75	14.33
Total Current Assets	24.03	39.7	38.28	50.54	61.1
Property, Plant & Equipment	34.55	38.8	59.22	81.64	124.36
Long-Term Deferred Tax Assets	-	-	3.58	3.24	0.32
Other Long-Term Assets	3.69	9.12	6.92	6.5	15.02
Total Assets	62.27	87.62	108.01	141.92	200.8
Accounts Payable	9.51	9.17	10.44	11.64	16.65
Accrued Expenses	46.61	17.93	17.58	34.8	27.13
Short-Term Debt	-	-	-	20.78	24.72
Current Portion of Leases	10.23	20.14	21.96	26.03	38.17
Current Income Taxes Payable	0.28	-	-	-	0.03
Current Unearned Revenue	16.69	22.19	18.39	16.9	23.45
Other Current Liabilities	28.17	44.88	42.26	20.17	8.26
Total Current Liabilities	111.49	114.3	110.63	130.32	138.4
Long-Term Debt	2	2	-	-	-
Long-Term Leases	11.91	32.96	52.02	74.79	103
Long-Term Unearned Revenue	0.25	0.33	-	-	-
Other Long-Term Liabilities	2.55	2.45	3.08	3.48	3.83
Total Liabilities	128.19	152.04	165.74	208.59	245.23
Common Stock	14.1	14.1	11.05	11.05	10
Additional Paid-In Capital	-	144.05	118.9	118.9	98.88
Retained Earnings	-	-273.51	-224.83	-190.42	-191.47
Comprehensive Income & Other	-75.05	55.72	42.09	-1.13	41.83
Total Common Equity	-60.95	-59.64	-52.79	-61.6	-40.76
Minority Interest	-4.98	-4.78	-4.94	-5.06	-3.68
Shareholders' Equity	-65.93	-64.42	-57.73	-66.66	-44.44
Total Liabilities & Equity	62.27	87.62	108.01	141.92	200.8
Total Debt	24.14	55.1	73.99	121.6	165.89
Net Cash (Debt)	-20.2	-44.53	-57.11	-97.31	-139.07
Net Cash Per Share	-0.01	-0.04	-0.05	-0.10	-0.14
Filing Date Shares Outstanding	1,410	1,410	1,105	1,105	1,000
Total Common Shares Outstanding	1,410	1,410	1,105	1,105	1,000
Working Capital	-87.46	-74.6	-72.35	-79.78	-77.31
Book Value Per Share	-0.04	-0.04	-0.05	-0.06	-0.04
Tangible Book Value	-60.95	-59.64	-52.79	-61.6	-40.76
Tangible Book Value Per Share	-0.04	-0.04	-0.05	-0.06	-0.04
Machinery	-	21.87	22.6	28.85	37.34
Construction In Progress	-	9.47	-	-	-
Leasehold Improvements	-	68.63	70.97	70.23	98.02

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