SIM Technology Group 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	152.88	360.31	74.22	191.81	322.31	667.94
Short-Term Investments	744.03	580.82	693.68	168.12	353.18	281.62
Trading Asset Securities	0.23	0.29	0.47	1.6	4.15	13.78
Cash & Short-Term Investments	897.14	941.43	768.37	361.54	679.64	963.34
Cash Growth	2.27%	22.52%	112.53%	-46.80%	-29.45%	3.52%
Accounts Receivable	89.31	110.82	82.44	77.8	98.24	196.52
Other Receivables	85.47	47.59	337.94	57.44	133.78	134.87
Receivables	174.78	158.41	420.38	135.24	232.02	331.39
Inventory	31.11	75.87	106.32	219.47	312.56	291.26
Prepaid Expenses	-	1.48	3.01	8.47	9.32	8.57
Other Current Assets	-	0.55	22.32	375.64	18.54	8.43
Total Current Assets	1,103	1,178	1,320	1,100	1,252	1,603
Property, Plant & Equipment	43.2	47.09	73.73	149.41	250.79	304.47
Long-Term Investments	146.06	121.52	114.75	121.43	122.73	44.93
Other Intangible Assets	0.46	1,165	1,165	0.57	14.97	9.15
Long-Term Deferred Tax Assets	-	-	-	-	68.82	54.03
Long-Term Deferred Charges	-	-1,165	-1,165	-	45.59	57.31
Other Long-Term Assets	591.02	574.54	640.11	682.09	828.2	722.17
Total Assets	1,884	1,921	2,150	2,054	2,583	2,802
Accounts Payable	58.48	86.79	77.92	157.16	218.85	199.5
Accrued Expenses	-	60.46	67.72	42.29	34.43	19.66
Short-Term Debt	7.67	29.16	33	240.24	41.85	36
Current Portion of Leases	1.15	2.34	2.51	6.88	6.02	8.76
Current Income Taxes Payable	91.16	97.48	122.08	33.98	37.31	36.61
Current Unearned Revenue	80.65	98.83	81.18	107.03	127.72	135.96
Other Current Liabilities	68.41	7.17	10.99	8.87	19.06	11.63
Total Current Liabilities	307.51	382.23	395.4	596.46	485.24	448.12
Long-Term Leases	0.63	0.08	2.19	6.23	8.55	25.08
Long-Term Unearned Revenue	26.84	26.92	36.7	39.61	44.43	38.32
Long-Term Deferred Tax Liabilities	77.73	75.75	89.98	96.56	143.16	126.47
Other Long-Term Liabilities	6.24	6.28	6.08	6.67	7.62	15.8
Total Liabilities	418.96	491.26	530.35	745.52	689	653.77
Common Stock	214.34	214.34	214.34	219.85	227.98	236.25
Additional Paid-In Capital	733.72	733.72	733.72	746.46	768.92	795.09
Retained Earnings	12.77	3.96	175.32	-227.97	289.71	543.9
Comprehensive Income & Other	517.16	487.97	496.55	555.87	594.65	557.16
Total Common Equity	1,478	1,440	1,620	1,294	1,881	2,132
Minority Interest	-13.17	-10.07	-0.73	14.12	12.93	15.46
Shareholders' Equity	1,465	1,430	1,619	1,308	1,894	2,148
Total Liabilities & Equity	1,884	1,921	2,150	2,054	2,583	2,802
Total Debt	9.46	31.59	37.7	253.36	56.42	69.84
Net Cash (Debt)	887.68	909.84	730.66	108.18	623.21	893.5
Net Cash Growth	1.57%	24.52%	575.41%	-82.64%	-30.25%	5.93%
Net Cash Per Share	0.41	0.42	0.34	0.05	0.27	0.37
Filing Date Shares Outstanding	2,143	2,143	2,143	2,199	2,268	2,363
Total Common Shares Outstanding	2,143	2,143	2,143	2,199	2,268	2,363
Working Capital	795.52	795.5	925.01	503.9	766.84	1,155
Book Value Per Share	0.69	0.67	0.76	0.59	0.83	0.90
Tangible Book Value	1,478	274.82	454.5	1,294	1,866	2,123
Tangible Book Value Per Share	0.69	0.13	0.21	0.59	0.82	0.90
Buildings	-	51.31	52.73	56.2	249.59	294.18
Machinery	-	409.91	466.97	524.46	565.4	545.6
Leasehold Improvements	-	19.6	19.95	20.31	22.35	12.37

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