HKG:2102 Balance Sheet

Financials in millions HKD. Fiscal year is August - July.

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	137.8	118.52	73.77	47.02	87.24	109.21
Short-Term Investments	-	-	-	0.19	0.09	0.16
Cash & Short-Term Investments	137.8	118.52	73.77	47.21	87.33	109.37
Cash Growth	30.17%	60.67%	56.26%	-45.94%	-20.16%	57.72%
Accounts Receivable	63.74	58.77	81.63	103.09	96.81	103.24
Other Receivables	-	6.05	1.63	1.09	1.83	0.21
Receivables	63.74	64.82	83.26	104.17	98.64	103.45
Inventory	96.8	130.12	147.48	155.39	152.56	104.69
Prepaid Expenses	16.88	0.65	0.65	0.83	0.61	0.49
Other Current Assets	-	1.2	1.41	1.34	1.25	17.92
Total Current Assets	315.22	315.3	306.56	308.95	340.38	335.91
Property, Plant & Equipment	150.91	162.57	171.12	173.91	173.18	173.26
Long-Term Deferred Tax Assets	-	-	-	1.71	1.58	-
Other Long-Term Assets	12.69	13	14.02	14.63	15.25	1.23
Total Assets	478.83	490.86	491.7	499.2	530.39	510.4
Accounts Payable	1.97	1.5	4.3	10.47	7.99	6.2
Accrued Expenses	-	5.1	5.76	5.5	6.72	7.15
Short-Term Debt	-	-	-	5.48	29.07	30.46
Current Portion of Leases	1.55	1.51	3.5	3.82	2.79	4.76
Current Income Taxes Payable	5.7	6.67	-	4.01	8.61	-
Current Unearned Revenue	4.22	9.43	8.73	1.71	2.97	6.28
Other Current Liabilities	9.02	1.6	1.97	1.8	2.48	-
Total Current Liabilities	22.46	25.8	24.26	32.78	60.63	54.85
Long-Term Leases	0.13	0.92	2.27	2.16	1.07	2.93
Long-Term Deferred Tax Liabilities	19.87	21.19	21.45	22.62	24.13	23.12
Other Long-Term Liabilities	1.01	1.01	-	-	-	-
Total Liabilities	43.47	48.92	47.97	57.56	85.82	80.9
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	92.66	92.66	92.66	92.66	92.66	92.66
Retained Earnings	330.07	336.66	338.45	336.36	339.28	324.22
Comprehensive Income & Other	2.62	2.62	2.62	2.62	2.62	2.62
Shareholders' Equity	435.36	441.94	443.73	441.64	444.56	429.5
Total Liabilities & Equity	478.83	490.86	491.7	499.2	530.39	510.4
Total Debt	1.68	2.43	5.76	11.46	32.92	38.15
Net Cash (Debt)	136.12	116.09	68	35.75	54.41	71.22
Net Cash Growth	32.86%	70.71%	90.24%	-34.30%	-23.61%	-
Net Cash Per Share	0.14	0.12	0.07	0.04	0.05	0.07
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	292.76	289.49	282.3	276.17	279.76	281.06
Book Value Per Share	0.44	0.44	0.44	0.44	0.44	0.43
Tangible Book Value	435.36	441.94	443.73	441.64	444.56	429.5
Tangible Book Value Per Share	0.44	0.44	0.44	0.44	0.44	0.43
Machinery	-	242.91	239.14	243.29	231.71	215.21
Leasehold Improvements	-	2.03	2.09	2.09	2.09	2.09

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