HKG:2086 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	13.24	25.71	20.23	39.97	51.54	54.37
Short-Term Investments	0.1	4.44	4.03	0.21	0.23	0.33
Cash & Short-Term Investments	13.34	30.15	24.26	40.18	51.77	54.7
Cash Growth	-42.45%	24.28%	-39.62%	-22.40%	-5.34%	19.52%
Accounts Receivable	13.72	15.13	6.66	10.55	12.5	8.72
Other Receivables	12.43	2.79	1.37	6.61	1.3	1.46
Receivables	26.15	17.92	8.03	17.15	13.79	10.18
Inventory	24	25.05	26.81	29.4	20.2	19.6
Prepaid Expenses	-	3.81	0.54	-	0.95	0.95
Other Current Assets	-	-	-	-	2.39	1.67
Total Current Assets	63.48	76.93	59.63	86.73	89.11	87.1
Property, Plant & Equipment	6.97	8.84	10.37	7.56	8.12	14.98
Other Intangible Assets	8.41	-	-	-	-	0.18
Long-Term Deferred Tax Assets	-	-	-	-	-	1.93
Long-Term Deferred Charges	-	8.17	7.38	7.32	4.17	17.27
Other Long-Term Assets	-	-	0.23	0.18	0.31	-
Total Assets	78.86	93.93	77.62	101.79	101.7	121.46
Accounts Payable	10.65	15.04	6.34	10.16	9.17	3.65
Accrued Expenses	3.76	3.22	4.14	5.22	3.69	2.72
Current Portion of Leases	3.76	4	4.11	3.09	3.9	4.01
Current Unearned Revenue	2.35	6.8	0.55	4.43	1.61	3.81
Total Current Liabilities	20.51	29.07	15.14	22.9	18.37	14.19
Long-Term Leases	1.29	3.1	4.25	0.96	1.89	5.65
Pension & Post-Retirement Benefits	-	-	-	-	-	0.3
Total Liabilities	21.8	32.16	19.39	23.86	20.26	20.14
Common Stock	31.96	31.96	31.96	31.96	31.96	31.96
Additional Paid-In Capital	53.38	53.38	53.38	53.38	53.38	53.38
Retained Earnings	-30.33	-25.14	-28.87	-9.7	-10.7	10.28
Comprehensive Income & Other	2.06	1.57	1.76	2.29	6.81	5.7
Shareholders' Equity	57.06	61.77	58.23	77.93	81.44	101.32
Total Liabilities & Equity	78.86	93.93	77.62	101.79	101.7	121.46
Total Debt	5.05	7.1	8.36	4.05	5.79	9.66
Net Cash (Debt)	8.3	23.05	15.9	36.13	45.98	45.04
Net Cash Growth	-51.39%	44.97%	-56.00%	-21.42%	2.10%	8.40%
Net Cash Per Share	0.03	0.07	0.05	0.11	0.14	0.14
Filing Date Shares Outstanding	319.57	319.57	319.57	319.57	319.57	319.57
Total Common Shares Outstanding	319.57	319.57	319.57	319.57	319.57	319.57
Working Capital	42.98	47.86	44.5	63.83	70.74	72.92
Book Value Per Share	0.18	0.19	0.18	0.24	0.25	0.32
Tangible Book Value	48.66	61.77	58.23	77.93	81.44	101.14
Tangible Book Value Per Share	0.15	0.19	0.18	0.24	0.25	0.32
Machinery	-	20.69	20.5	21.55	20.62	21.66
Leasehold Improvements	-	2.09	2.02	2.94	2.12	2.36

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