SIM Technology Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	181.68	430.47	360.31	74.22	191.81	322.31
Short-Term Investments	776.14	509.7	580.82	693.68	168.12	353.18
Trading Asset Securities	14.02	0.25	0.29	0.47	1.6	4.15
Cash & Short-Term Investments	971.83	940.42	941.43	768.37	361.54	679.64
Cash Growth	8.33%	-0.11%	22.52%	112.53%	-46.80%	-29.45%
Accounts Receivable	86.53	117.84	110.82	82.44	77.8	98.24
Other Receivables	96.11	45.44	47.59	337.94	57.44	133.78
Receivables	182.64	163.28	158.41	420.38	135.24	232.02
Inventory	100.11	105.61	75.87	106.32	219.47	312.56
Prepaid Expenses	-	-	-	3.01	8.47	9.32
Other Current Assets	15.96	27.2	2.03	22.32	375.64	18.54
Total Current Assets	1,271	1,237	1,178	1,320	1,100	1,252
Property, Plant & Equipment	36.58	32.18	47.09	73.73	149.41	250.79
Long-Term Investments	114.58	116.93	121.52	114.75	121.43	122.73
Other Intangible Assets	0.11	0.06	0.29	1,165	0.57	14.97
Long-Term Deferred Tax Assets	-	-	-	-	-	68.82
Long-Term Deferred Charges	-	-	-	-1,165	-	45.59
Other Long-Term Assets	539.85	536.28	574.54	640.11	682.09	828.2
Total Assets	1,962	1,922	1,921	2,150	2,054	2,583

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	89.59	87.23	86.79	77.92	157.16	218.85
Accrued Expenses	-	65.63	60.46	67.72	42.29	34.43
Short-Term Debt	32.97	11.07	29.16	33	240.24	41.85
Current Portion of Leases	2.38	0.54	2.34	2.51	6.88	6.02
Current Income Taxes Payable	89.63	88.66	97.48	122.08	33.98	37.31
Current Unearned Revenue	111.17	125.28	98.83	81.18	107.03	127.72
Other Current Liabilities	71.9	8.52	7.17	10.99	8.87	19.06
Total Current Liabilities	397.65	386.94	382.23	395.4	596.46	485.24
Long-Term Leases	2.09	0.41	0.08	2.19	6.23	8.55
Long-Term Unearned Revenue	28.35	26.45	26.92	36.7	39.61	44.43
Long-Term Deferred Tax Liabilities	58.04	62.02	75.75	89.98	96.56	143.16
Other Long-Term Liabilities	7.02	6.1	6.28	6.08	6.67	7.62
Total Liabilities	493.16	481.91	491.26	530.35	745.52	689

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	211.91	211.91	214.34	214.34	219.85	227.98
Additional Paid-In Capital	-	726.69	733.72	733.72	746.46	768.92
Retained Earnings	-	-4.83	3.96	175.32	-227.97	289.71
Comprehensive Income & Other	1,269	518.85	487.97	496.55	555.87	594.65
Total Common Equity	1,481	1,453	1,440	1,620	1,294	1,881
Minority Interest	-12.78	-12.56	-10.07	-0.73	14.12	12.93
Shareholders' Equity	1,468	1,440	1,430	1,619	1,308	1,894
Total Liabilities & Equity	1,962	1,922	1,921	2,150	2,054	2,583

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	37.44	12.02	31.59	37.7	253.36	56.42
Net Cash (Debt)	934.39	928.4	909.84	730.66	108.18	623.21
Net Cash Growth	5.26%	2.04%	24.52%	575.41%	-82.64%	-30.25%
Net Cash Per Share	0.44	0.43	0.42	0.34	0.05	0.27
Filing Date Shares Outstanding	2,119	2,119	2,143	2,143	2,199	2,268
Total Common Shares Outstanding	2,119	2,119	2,143	2,143	2,199	2,268
Working Capital	872.89	849.58	795.5	925.01	503.9	766.84
Book Value Per Share	0.70	0.69	0.67	0.76	0.59	0.83
Tangible Book Value	1,481	1,453	1,440	454.5	1,294	1,866
Tangible Book Value Per Share	0.70	0.69	0.67	0.21	0.59	0.82
Buildings	-	46.32	51.31	52.73	56.2	249.59
Machinery	-	411	409.91	466.97	524.46	565.4
Leasehold Improvements	-	20.08	19.6	19.95	20.31	22.35