Gilston 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	92.32	141.48	63.33	105.27	59.87
Short-Term Investments	-	-	0.57	-	-
Cash & Short-Term Investments	92.32	141.48	63.9	105.27	59.87
Cash Growth	-34.75%	121.40%	-39.29%	75.82%	-1.74%
Accounts Receivable	45.87	63.11	98.83	36.99	48.91
Other Receivables	1.79	0.84	0.22	5.53	0.51
Receivables	47.65	63.94	99.05	42.52	49.42
Inventory	9.94	36.39	27.09	33.53	30.83
Prepaid Expenses	6.36	3.11	1.69	1.23	0.86
Other Current Assets	130.33	1.99	3.01	-	1.7
Total Current Assets	286.59	246.91	194.74	182.55	142.67
Property, Plant & Equipment	62.75	115.13	72.8	110.82	125.18
Other Intangible Assets	0.54	0.68	0.61	1.27	0.35
Long-Term Deferred Tax Assets	3.21	7.14	4.52	5.69	6.07
Other Long-Term Assets	254.2	181.92	5.42	5.38	1.52
Total Assets	607.29	551.79	278.1	305.71	275.78
Accounts Payable	3.55	12.87	11.99	7.63	10.86
Accrued Expenses	58.73	62.44	47.54	35.24	37.23
Short-Term Debt	10	-	-	7.39	2.24
Current Portion of Long-Term Debt	8.92	19.08	-	-	-
Current Portion of Leases	5.87	18.91	15.56	22.43	16.43
Current Income Taxes Payable	45.63	34.81	8.19	0.12	-
Current Unearned Revenue	5.61	0.99	1.35	1.83	1
Other Current Liabilities	134.38	38.61	2.44	2.87	8.28
Total Current Liabilities	272.67	187.71	87.07	77.51	76.03
Long-Term Debt	91.38	95.41	-	-	-
Long-Term Leases	25.37	72.69	56.45	20.66	33.86
Long-Term Deferred Tax Liabilities	1.12	3.38	1.12	1.12	1.12
Total Liabilities	390.55	359.2	144.64	99.3	111.01
Common Stock	5.75	5.75	5.58	5.58	4.65
Additional Paid-In Capital	233.3	233.3	213.58	213.58	145.83
Retained Earnings	-64.98	-88.79	-121.09	-52.05	-50.16
Comprehensive Income & Other	41.09	30.61	25.32	17.81	41.35
Total Common Equity	215.16	180.87	123.38	184.91	141.67
Minority Interest	1.58	11.73	10.08	21.5	23.1
Shareholders' Equity	216.74	192.59	133.46	206.42	164.77
Total Liabilities & Equity	607.29	551.79	278.1	305.71	275.78
Total Debt	141.54	206.1	72.01	50.48	52.53
Net Cash (Debt)	-49.22	-64.62	-8.11	54.79	7.34
Net Cash Growth	-	-	-	646.69%	-
Net Cash Per Share	-0.08	-0.11	-0.01	0.11	0.02
Filing Date Shares Outstanding	574.5	574.5	557.76	557.76	464.8
Total Common Shares Outstanding	574.5	574.5	557.76	557.76	464.8
Working Capital	13.92	59.2	107.68	105.03	66.64
Book Value Per Share	0.37	0.31	0.22	0.33	0.30
Tangible Book Value	214.62	180.19	122.76	183.64	141.32
Tangible Book Value Per Share	0.37	0.31	0.22	0.33	0.30
Machinery	48.47	94.59	146.79	173.33	181.18
Construction In Progress	8.12	7.88	0.81	5.31	4.34
Leasehold Improvements	19.12	19.37	24.53	24.87	23.93