HKG:2086 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	19.54	25.71	20.23	39.97	51.54
Short-Term Investments	-	4.44	4.03	0.21	0.23
Cash & Short-Term Investments	19.54	30.15	24.26	40.18	51.77
Cash Growth	-35.18%	24.28%	-39.62%	-22.40%	-5.34%
Accounts Receivable	23.25	15.13	6.66	10.55	12.5
Other Receivables	0.47	2.79	1.37	6.61	1.3
Receivables	23.73	17.92	8.03	17.15	13.79
Inventory	21.85	25.05	26.81	29.4	20.2
Prepaid Expenses	-	3.81	0.54	-	0.95
Other Current Assets	0.09	-	-	-	2.39
Total Current Assets	65.21	76.93	59.63	86.73	89.11
Property, Plant & Equipment	4.84	8.84	10.37	7.56	8.12
Other Intangible Assets	8.09	-	-	-	-
Long-Term Deferred Charges	-	8.17	7.38	7.32	4.17
Other Long-Term Assets	-	-	0.23	0.18	0.31
Total Assets	78.14	93.93	77.62	101.79	101.7
Accounts Payable	16.99	15.04	6.34	10.16	9.17
Accrued Expenses	-	3.22	4.14	5.22	3.69
Current Portion of Leases	2.57	4	4.11	3.09	3.9
Current Income Taxes Payable	0.01	-	-	-	-
Current Unearned Revenue	-	6.8	0.55	4.43	1.61
Total Current Liabilities	19.56	29.07	15.14	22.9	18.37
Long-Term Leases	0.52	3.1	4.25	0.96	1.89
Total Liabilities	20.09	32.16	19.39	23.86	20.26
Common Stock	31.96	31.96	31.96	31.96	31.96
Additional Paid-In Capital	-	53.38	53.38	53.38	53.38
Retained Earnings	-	-25.14	-28.87	-9.7	-10.7
Comprehensive Income & Other	26.1	1.57	1.76	2.29	6.81
Shareholders' Equity	58.06	61.77	58.23	77.93	81.44
Total Liabilities & Equity	78.14	93.93	77.62	101.79	101.7
Total Debt	3.1	7.1	8.36	4.05	5.79
Net Cash (Debt)	16.45	23.05	15.9	36.13	45.98
Net Cash Growth	-28.65%	44.97%	-56.00%	-21.42%	2.10%
Net Cash Per Share	0.05	0.07	0.05	0.11	0.14
Filing Date Shares Outstanding	319.66	319.57	319.57	319.57	319.57
Total Common Shares Outstanding	319.66	319.57	319.57	319.57	319.57
Working Capital	45.65	47.86	44.5	63.83	70.74
Book Value Per Share	0.18	0.19	0.18	0.24	0.25
Tangible Book Value	49.96	61.77	58.23	77.93	81.44
Tangible Book Value Per Share	0.16	0.19	0.18	0.24	0.25
Machinery	-	20.69	20.5	21.55	20.62
Leasehold Improvements	-	2.09	2.02	2.94	2.12

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