Ta Yang Group Holdings 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	23.89	11.92	28.02	24.01	59.58
Short-Term Investments	-	16.28	17.72	7.75	-
Trading Asset Securities	-	-	-	-	0.02
Cash & Short-Term Investments	23.89	28.21	45.74	31.76	59.6
Cash Growth	-15.32%	-38.34%	44.03%	-46.72%	87.45%
Accounts Receivable	372.25	53.62	56.31	63.6	97.98
Other Receivables	-	79.82	82.03	96.82	-
Receivables	419.79	190.15	188.31	191.23	133.85
Inventory	34.6	30.67	38.07	59.22	63.99
Prepaid Expenses	-	136.4	120.91	28.2	-
Other Current Assets	-	-	-	-	350.09
Total Current Assets	478.27	385.43	393.04	310.41	607.53
Property, Plant & Equipment	108.1	111.6	190.18	236.55	114.8
Long-Term Investments	10.34	11.2	3.45	8	35.8
Goodwill	20.55	20.55	22.72	2.17	2.17
Long-Term Deferred Tax Assets	0.39	0.4	0.44	0.45	0.55
Other Long-Term Assets	24.96	32.27	36.93	37.66	24.4
Total Assets	697.79	616.02	699.19	641.52	788.45
Accounts Payable	421.42	54.68	61.97	67.12	62.65
Accrued Expenses	-	32.91	28.76	37.69	43.35
Short-Term Debt	243.23	-	-	-	13.5
Current Portion of Long-Term Debt	-	164.39	148.35	192.18	-
Current Portion of Leases	8.54	14.15	17.29	12.84	14.09
Current Income Taxes Payable	15.65	14.89	16.71	17.91	17.13
Current Unearned Revenue	-	82.57	87.72	1.28	4.22
Other Current Liabilities	-	156.86	165.84	115.21	338.09
Total Current Liabilities	688.83	520.44	526.63	444.22	493.02
Long-Term Debt	-	52.94	45.57	4.13	2.15
Long-Term Leases	5.09	8.68	54.87	52.11	49.07
Long-Term Unearned Revenue	1.55	1.6	1.76	1.89	2.28
Long-Term Deferred Tax Liabilities	1.84	1.96	2.78	2.78	-
Total Liabilities	697.31	585.62	631.61	505.14	546.51
Common Stock	172.01	131.35	130.68	130.68	130.68
Additional Paid-In Capital	-	761.38	761.38	761.38	761.38
Retained Earnings	-	-1,029	-965.64	-877.61	-779.54
Comprehensive Income & Other	-171.23	167.9	148.02	123.01	129.95
Total Common Equity	0.77	31.35	74.43	137.46	242.46
Minority Interest	-0.3	-0.95	-6.86	-1.08	-0.52
Shareholders' Equity	0.48	30.4	67.58	136.38	241.94
Total Liabilities & Equity	697.79	616.02	699.19	641.52	788.45
Total Debt	256.85	240.16	266.08	261.26	78.8
Net Cash (Debt)	-232.97	-211.96	-220.33	-229.51	-19.19
Net Cash Per Share	-1.58	-1.62	-1.69	-1.76	-0.17
Filing Date Shares Outstanding	151.86	131.35	130.68	130.68	130.68
Total Common Shares Outstanding	151.86	131.35	130.68	130.68	130.68
Working Capital	-210.56	-135.01	-133.6	-133.81	114.51
Book Value Per Share	0.01	0.24	0.57	1.05	1.86
Tangible Book Value	-19.78	10.8	51.71	135.3	240.29
Tangible Book Value Per Share	-0.13	0.08	0.40	1.04	1.84
Machinery	-	185.42	205.49	209.94	205.83
Construction In Progress	-	-	-	0.45	0.82
Leasehold Improvements	-	41.7	46.72	43.45	39.3