Ta Yang Group Holdings 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	7.3	11.92	28.02	24.01	59.58	31.77
Short-Term Investments	-	16.28	17.72	7.75	-	-
Trading Asset Securities	-	-	-	-	0.02	0.02
Cash & Short-Term Investments	7.3	28.21	45.74	31.76	59.6	31.8
Cash Growth	-61.43%	-38.34%	44.03%	-46.72%	87.45%	-66.54%
Accounts Receivable	77.75	53.62	56.31	63.6	97.98	84.45
Other Receivables	-	79.82	82.03	96.82	-	-
Receivables	139.36	190.15	188.31	191.23	133.85	130.75
Inventory	35.38	30.67	38.07	59.22	63.99	34.88
Prepaid Expenses	303.84	136.4	120.91	28.2	-	-
Other Current Assets	-	-	-	-	350.09	160.15
Total Current Assets	485.88	385.43	393.04	310.41	607.53	357.57
Property, Plant & Equipment	107.81	111.6	190.18	236.55	114.8	287.19
Long-Term Investments	11.64	11.2	3.45	8	35.8	47.93
Goodwill	20.55	20.55	22.72	2.17	2.17	-
Long-Term Deferred Tax Assets	0.4	0.4	0.44	0.45	0.55	-
Other Long-Term Assets	32.27	32.27	36.93	37.66	24.4	93.65
Total Assets	713.13	616.02	699.19	641.52	788.45	786.34
Accounts Payable	59.45	54.68	61.97	67.12	62.65	65.59
Accrued Expenses	61.64	32.91	28.76	37.69	43.35	42.5
Short-Term Debt	-	-	-	-	13.5	234.03
Current Portion of Long-Term Debt	170.82	164.39	148.35	192.18	-	-
Current Portion of Leases	13.91	14.15	17.29	12.84	14.09	8.55
Current Income Taxes Payable	15.16	14.89	16.71	17.91	17.13	40.82
Current Unearned Revenue	147.91	82.57	87.72	1.28	4.22	30.42
Other Current Liabilities	150.56	156.86	165.84	115.21	338.09	59.18
Total Current Liabilities	619.45	520.44	526.63	444.22	493.02	481.09
Long-Term Debt	51.75	52.94	45.57	4.13	2.15	3.56
Long-Term Leases	3.77	8.68	54.87	52.11	49.07	5.45
Long-Term Unearned Revenue	1.6	1.6	1.76	1.89	2.28	3.17
Long-Term Deferred Tax Liabilities	1.96	1.96	2.78	2.78	-	14.87
Total Liabilities	678.53	585.62	631.61	505.14	546.51	508.14
Common Stock	143.35	131.35	130.68	130.68	130.68	87.12
Additional Paid-In Capital	761.38	761.38	761.38	761.38	761.38	744.71
Retained Earnings	-1,041	-1,029	-965.64	-877.61	-779.54	-728.71
Comprehensive Income & Other	157.69	167.9	148.02	123.01	129.95	171.94
Total Common Equity	21.02	31.35	74.43	137.46	242.46	275.06
Minority Interest	13.58	-0.95	-6.86	-1.08	-0.52	3.14
Shareholders' Equity	34.6	30.4	67.58	136.38	241.94	278.2
Total Liabilities & Equity	713.13	616.02	699.19	641.52	788.45	786.34
Total Debt	240.25	240.16	266.08	261.26	78.8	251.6
Net Cash (Debt)	-232.95	-211.96	-220.33	-229.51	-19.19	-219.8
Net Cash Per Share	-1.70	-1.62	-1.69	-1.76	-0.17	-2.52
Filing Date Shares Outstanding	143.35	131.35	130.68	130.68	130.68	87.12
Total Common Shares Outstanding	143.35	131.35	130.68	130.68	130.68	87.12
Working Capital	-133.57	-135.01	-133.6	-133.81	114.51	-123.51
Book Value Per Share	0.15	0.24	0.57	1.05	1.86	3.16
Tangible Book Value	0.47	10.8	51.71	135.3	240.29	275.06
Tangible Book Value Per Share	0.00	0.08	0.40	1.04	1.84	3.16
Machinery	-	185.42	205.49	209.94	205.83	247.84
Construction In Progress	-	-	-	0.45	0.82	1.17
Leasehold Improvements	-	41.7	46.72	43.45	39.3	45.54

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