CPM Group Limited (HKG:1932)

CPM Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	115.35	169.25	144.94	147.52	196.09	236.41
Short-Term Investments	-	-	-	-	60.33	62.38
Trading Asset Securities	-	-	-	-	-	5.96
Cash & Short-Term Investments	115.35	169.25	144.94	147.52	256.43	304.75
Cash Growth	-21.47%	16.77%	-1.75%	-42.47%	-15.86%	7.24%
Accounts Receivable	76.05	103.63	171.85	369.38	440.15	385.37
Receivables	76.05	103.63	171.85	369.38	440.15	385.37
Inventory	20.34	18.66	27.35	43.12	81.08	70.73
Prepaid Expenses	53.91	51.56	53.29	57.98	2.74	2.33
Other Current Assets	17.51	22.21	98.99	42.2	42.31	-
Total Current Assets	283.16	365.31	496.43	660.2	822.7	763.18
Property, Plant & Equipment	116.58	120.34	144.59	232.36	271.56	279.58
Long-Term Investments	0.3	0.3	0.3	0.3	0.3	0.3
Long-Term Deferred Tax Assets	15.54	17.99	17.5	14.22	16.54	16.21
Other Long-Term Assets	301.39	300.05	314.04	245.75	92.38	86.11
Total Assets	716.97	804	972.86	1,153	1,203	1,145
Accounts Payable	96.12	125.44	195.52	260.78	352.4	224.53
Accrued Expenses	-	-	-	-	29.78	48.29
Short-Term Debt	77.85	88.08	120.75	237.26	216.08	215.3
Current Portion of Leases	3.35	3.26	2.65	3.55	2.76	2.93
Current Income Taxes Payable	9.05	8.77	9.05	9.39	10.24	10.32
Current Unearned Revenue	-	-	-	-	3.02	2.79
Other Current Liabilities	37.42	44.72	53.5	76.98	40.55	38.14
Total Current Liabilities	223.79	270.26	381.47	587.95	654.84	542.31
Long-Term Debt	82.4	107.9	95.97	-	-	-
Long-Term Leases	1.57	2.85	3.63	5.2	0.71	1.78
Long-Term Unearned Revenue	-	0.05	0.33	0.63	1	1.28
Long-Term Deferred Tax Liabilities	38.19	37.86	39.66	35.62	13.82	16.26
Other Long-Term Liabilities	4.15	4.02	3.15	2.48	-	-
Total Liabilities	350.1	422.93	524.22	631.89	670.37	561.63
Common Stock	100	100	100	100	100	100
Additional Paid-In Capital	97.24	97.24	97.24	97.24	97.24	97.24
Retained Earnings	68.8	97.11	144.29	211.41	310.93	380.33
Comprehensive Income & Other	96.76	82.73	102.93	109.42	21.4	2.82
Total Common Equity	362.81	377.09	444.47	518.07	529.58	580.4
Minority Interest	4.06	3.98	4.18	2.88	3.54	3.36
Shareholders' Equity	366.87	381.06	448.64	520.95	533.11	583.75
Total Liabilities & Equity	716.97	804	972.86	1,153	1,203	1,145
Total Debt	165.18	202.09	222.99	246.01	219.55	220.01
Net Cash (Debt)	-49.82	-32.83	-78.05	-98.48	36.88	84.74
Net Cash Growth	-	-	-	-	-56.48%	29.29%
Net Cash Per Share	-0.05	-0.03	-0.08	-0.10	0.04	0.08
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	59.37	95.05	114.96	72.25	167.86	220.87
Book Value Per Share	0.36	0.38	0.44	0.52	0.53	0.58
Tangible Book Value	362.81	377.09	444.47	518.07	529.58	580.4
Tangible Book Value Per Share	0.36	0.38	0.44	0.52	0.53	0.58
Machinery	-	119.11	127.32	132.92	207.49	199.83
Construction In Progress	-	1.37	1.41	0.32	1.11	10.58
Leasehold Improvements	-	23.8	24.51	44.91	54.81	43.29

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