CPM Group 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	143.6	169.25	144.94	147.52	196.09
Short-Term Investments	-	-	-	-	60.33
Cash & Short-Term Investments	143.6	169.25	144.94	147.52	256.43
Cash Growth	-15.15%	16.77%	-1.75%	-42.47%	-15.86%
Accounts Receivable	64.47	103.63	171.85	369.38	440.15
Receivables	64.47	103.63	171.85	369.38	440.15
Inventory	17.33	18.66	27.35	43.12	81.08
Prepaid Expenses	40.86	51.56	53.29	57.98	2.74
Other Current Assets	14.69	22.21	98.99	42.2	42.31
Total Current Assets	280.96	365.31	496.43	660.2	822.7
Property, Plant & Equipment	112.02	120.34	144.59	232.36	271.56
Long-Term Investments	0.3	0.3	0.3	0.3	0.3
Long-Term Deferred Tax Assets	17.51	17.99	17.5	14.22	16.54
Other Long-Term Assets	295.9	300.05	314.04	245.75	92.38
Total Assets	706.68	804	972.86	1,153	1,203
Accounts Payable	87.42	125.44	195.52	260.78	352.4
Accrued Expenses	-	-	-	-	29.78
Short-Term Debt	27.27	88.08	120.75	237.26	216.08
Current Portion of Leases	2.62	3.26	2.65	3.55	2.76
Current Income Taxes Payable	9.2	8.77	9.05	9.39	10.24
Current Unearned Revenue	-	-	-	-	3.02
Other Current Liabilities	43.03	44.72	53.5	76.98	40.55
Total Current Liabilities	169.55	270.26	381.47	587.95	654.84
Long-Term Debt	137.38	107.9	95.97	-	-
Long-Term Leases	0.66	2.85	3.63	5.2	0.71
Long-Term Unearned Revenue	-	0.05	0.33	0.63	1
Long-Term Deferred Tax Liabilities	37.74	37.86	39.66	35.62	13.82
Other Long-Term Liabilities	4.19	4.02	3.15	2.48	-
Total Liabilities	349.52	422.93	524.22	631.89	670.37
Common Stock	100	100	100	100	100
Additional Paid-In Capital	97.24	97.24	97.24	97.24	97.24
Retained Earnings	51.97	97.11	144.29	211.41	310.93
Comprehensive Income & Other	103.84	82.73	102.93	109.42	21.4
Total Common Equity	353.06	377.09	444.47	518.07	529.58
Minority Interest	4.1	3.98	4.18	2.88	3.54
Shareholders' Equity	357.16	381.06	448.64	520.95	533.11
Total Liabilities & Equity	706.68	804	972.86	1,153	1,203
Total Debt	167.93	202.09	222.99	246.01	219.55
Net Cash (Debt)	-24.33	-32.83	-78.05	-98.48	36.88
Net Cash Growth	-	-	-	-	-56.48%
Net Cash Per Share	-0.02	-0.03	-0.08	-0.10	0.04
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	111.41	95.05	114.96	72.25	167.86
Book Value Per Share	0.35	0.38	0.44	0.52	0.53
Tangible Book Value	353.06	377.09	444.47	518.07	529.58
Tangible Book Value Per Share	0.35	0.38	0.44	0.52	0.53
Machinery	120.72	119.11	127.32	132.92	207.49
Construction In Progress	1.44	1.37	1.41	0.32	1.11
Leasehold Improvements	25.18	23.8	24.51	44.91	54.81

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