SIM Technology 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	430.47	360.31	74.22	191.81	322.31
Short-Term Investments	509.7	580.82	693.68	168.12	353.18
Trading Asset Securities	0.25	0.29	0.47	1.6	4.15
Cash & Short-Term Investments	940.42	941.43	768.37	361.54	679.64
Cash Growth	-0.11%	22.52%	112.53%	-46.80%	-29.45%
Accounts Receivable	117.84	110.82	82.44	77.8	98.24
Other Receivables	90.89	47.59	337.94	57.44	133.78
Receivables	208.72	158.41	420.38	135.24	232.02
Inventory	60.96	75.87	106.32	219.47	312.56
Prepaid Expenses	-	1.48	3.01	8.47	9.32
Other Current Assets	26.41	0.55	22.32	375.64	18.54
Total Current Assets	1,237	1,178	1,320	1,100	1,252
Property, Plant & Equipment	32.18	47.09	73.73	149.41	250.79
Long-Term Investments	116.93	121.52	114.75	121.43	122.73
Other Intangible Assets	0.06	1,165	1,165	0.57	14.97
Long-Term Deferred Tax Assets	-	-	-	-	68.82
Long-Term Deferred Charges	-	-1,165	-1,165	-	45.59
Other Long-Term Assets	536.28	574.54	640.11	682.09	828.2
Total Assets	1,922	1,921	2,150	2,054	2,583
Accounts Payable	87.23	86.79	77.92	157.16	218.85
Accrued Expenses	-	60.46	67.72	42.29	34.43
Short-Term Debt	11.07	29.16	33	240.24	41.85
Current Portion of Leases	0.54	2.34	2.51	6.88	6.02
Current Income Taxes Payable	88.66	97.48	122.08	33.98	37.31
Current Unearned Revenue	125.28	98.83	81.18	107.03	127.72
Other Current Liabilities	74.15	7.17	10.99	8.87	19.06
Total Current Liabilities	386.94	382.23	395.4	596.46	485.24
Long-Term Leases	0.41	0.08	2.19	6.23	8.55
Long-Term Unearned Revenue	26.45	26.92	36.7	39.61	44.43
Long-Term Deferred Tax Liabilities	62.02	75.75	89.98	96.56	143.16
Other Long-Term Liabilities	6.1	6.28	6.08	6.67	7.62
Total Liabilities	481.91	491.26	530.35	745.52	689
Common Stock	211.91	214.34	214.34	219.85	227.98
Additional Paid-In Capital	-	733.72	733.72	746.46	768.92
Retained Earnings	-	3.96	175.32	-227.97	289.71
Comprehensive Income & Other	1,241	487.97	496.55	555.87	594.65
Total Common Equity	1,453	1,440	1,620	1,294	1,881
Minority Interest	-12.56	-10.07	-0.73	14.12	12.93
Shareholders' Equity	1,440	1,430	1,619	1,308	1,894
Total Liabilities & Equity	1,922	1,921	2,150	2,054	2,583
Total Debt	12.02	31.59	37.7	253.36	56.42
Net Cash (Debt)	928.4	909.84	730.66	108.18	623.21
Net Cash Growth	2.04%	24.52%	575.41%	-82.64%	-30.25%
Net Cash Per Share	0.43	0.42	0.34	0.05	0.27
Filing Date Shares Outstanding	2,119	2,143	2,143	2,199	2,268
Total Common Shares Outstanding	2,119	2,143	2,143	2,199	2,268
Working Capital	849.58	795.5	925.01	503.9	766.84
Book Value Per Share	0.69	0.67	0.76	0.59	0.83
Tangible Book Value	1,453	274.82	454.5	1,294	1,866
Tangible Book Value Per Share	0.69	0.13	0.21	0.59	0.82
Buildings	-	51.31	52.73	56.2	249.59
Machinery	-	409.91	466.97	524.46	565.4
Leasehold Improvements	-	19.6	19.95	20.31	22.35

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