Times Universal Group Holdings Limited (HKG:2310)

HKG:2310 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7.39	10.19	9.39	19.7	28.29	47.83
Short-Term Investments	0.7	1.05	0.93	1.6	0.77	1.12
Cash & Short-Term Investments	8.09	11.24	10.32	21.29	29.06	48.95
Cash Growth	-15.39%	8.96%	-51.55%	-26.72%	-40.63%	500.80%
Accounts Receivable	7	8.36	5.57	4.47	4.84	5.92
Other Receivables	1.51	0.3	0.65	1.32	14.89	1.71
Receivables	8.51	8.65	6.23	5.79	19.73	10.72
Inventory	0.31	0.27	0.07	0.69	0.66	0.58
Prepaid Expenses	1.01	0.26	1.01	0.96	1.48	0.98
Other Current Assets	-	-	-	-	5.37	-
Total Current Assets	17.92	20.42	17.63	28.73	56.29	61.23
Property, Plant & Equipment	85.53	81.27	92.2	89.11	97.36	88.43
Long-Term Investments	-	-	-	-	1.12	16.87
Goodwill	1.78	1.72	1.78	3.01	3.27	-
Other Intangible Assets	0.84	1.62	3.36	5.43	15.16	20.52
Long-Term Deferred Tax Assets	5.19	4.95	5.41	11.03	8.51	3.88
Total Assets	111.26	109.98	120.38	137.31	181.71	190.92
Accounts Payable	2.6	2.88	1.76	1.74	0.95	0.42
Accrued Expenses	9.63	8.66	8.98	9.51	11.65	8.91
Short-Term Debt	61.85	47.75	41.6	38.09	2.92	2.84
Current Portion of Long-Term Debt	31.33	41.35	45.24	46.41	70.58	43.85
Current Portion of Leases	0.97	1.04	0.98	1.13	1.37	2.52
Current Income Taxes Payable	14.49	14.54	14.72	14.71	14.88	14.67
Current Unearned Revenue	7.69	6.75	6.4	5.65	5.53	4.28
Other Current Liabilities	13.33	15.39	15.23	14.65	23.91	11.06
Total Current Liabilities	141.89	138.37	134.91	131.88	131.79	88.55
Long-Term Debt	-	-	-	10	20	60.56
Long-Term Leases	6.75	7.04	8.35	9.48	11.37	0.73
Long-Term Deferred Tax Liabilities	0.13	0.24	0.51	0.82	2.28	5.36
Other Long-Term Liabilities	-	-	0.06	-	-	-
Total Liabilities	148.76	145.66	143.83	152.18	165.44	155.19
Common Stock	441.35	441.35	441.35	441.35	441.35	441.35
Additional Paid-In Capital	8.48	8.48	8.48	8.48	8.48	8.48
Retained Earnings	-321.25	-316.29	-308.79	-300.5	-272.16	-251.22
Comprehensive Income & Other	-166.08	-169.22	-164.49	-164.19	-161.4	-162.89
Shareholders' Equity	-37.5	-35.68	-23.45	-14.87	16.27	35.73
Total Liabilities & Equity	111.26	109.98	120.38	137.31	181.71	190.92
Total Debt	100.89	97.19	96.18	105.1	106.24	110.5
Net Cash (Debt)	-92.81	-85.95	-85.86	-83.81	-77.18	-61.55
Net Cash Per Share	-0.08	-0.08	-0.08	-0.08	-0.07	-0.07
Filing Date Shares Outstanding	1,093	1,093	1,093	1,093	1,093	1,093
Total Common Shares Outstanding	1,093	1,093	1,093	1,093	1,093	1,093
Working Capital	-123.96	-117.95	-117.28	-103.16	-75.49	-27.32
Book Value Per Share	-0.03	-0.03	-0.02	-0.01	0.01	0.03
Tangible Book Value	-40.12	-39.02	-28.59	-23.31	-2.15	15.21
Tangible Book Value Per Share	-0.04	-0.04	-0.03	-0.02	-0.00	0.01
Land	-	89.5	96.82	93.04	98.12	97.34
Machinery	-	0.53	0.55	0.56	1.31	1.3
Leasehold Improvements	-	0.72	0.72	0.33	-	1.59

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