HKG:2310 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	12.81	10.19	9.39	19.7	28.29
Short-Term Investments	0.9	1.05	0.93	1.6	0.77
Cash & Short-Term Investments	13.71	11.24	10.32	21.29	29.06
Cash Growth	21.95%	8.96%	-51.55%	-26.72%	-40.63%
Accounts Receivable	7.08	8.36	5.57	4.47	4.84
Other Receivables	0.74	0.3	0.65	1.32	14.89
Receivables	7.81	8.65	6.23	5.79	19.73
Inventory	0.34	0.27	0.07	0.69	0.66
Prepaid Expenses	1.65	0.26	1.01	0.96	1.48
Other Current Assets	-	-	-	-	5.37
Total Current Assets	23.52	20.42	17.63	28.73	56.29
Property, Plant & Equipment	78.07	81.27	92.2	89.11	97.36
Long-Term Investments	-	-	-	-	1.12
Goodwill	1.81	1.72	1.78	3.01	3.27
Other Intangible Assets	-	1.62	3.36	5.43	15.16
Long-Term Deferred Tax Assets	5.8	4.95	5.41	11.03	8.51
Total Assets	109.19	109.98	120.38	137.31	181.71
Accounts Payable	3.26	2.88	1.76	1.74	0.95
Accrued Expenses	5.87	8.66	8.98	9.51	11.65
Short-Term Debt	63.83	47.75	41.6	38.09	2.92
Current Portion of Long-Term Debt	29.65	41.35	45.24	46.41	70.58
Current Portion of Leases	0.01	1.04	0.98	1.13	1.37
Current Income Taxes Payable	14.73	14.54	14.72	14.71	14.88
Current Unearned Revenue	8.36	6.75	6.4	5.65	5.53
Other Current Liabilities	17.29	15.39	15.23	14.65	23.91
Total Current Liabilities	143	138.37	134.91	131.88	131.79
Long-Term Debt	-	-	-	10	20
Long-Term Leases	0.01	7.04	8.35	9.48	11.37
Long-Term Deferred Tax Liabilities	-	0.24	0.51	0.82	2.28
Other Long-Term Liabilities	-	-	0.06	-	-
Total Liabilities	143.01	145.66	143.83	152.18	165.44
Common Stock	441.35	441.35	441.35	441.35	441.35
Additional Paid-In Capital	-	8.48	8.48	8.48	8.48
Retained Earnings	-	-316.29	-308.79	-300.5	-272.16
Comprehensive Income & Other	-475.17	-169.22	-164.49	-164.19	-161.4
Shareholders' Equity	-33.82	-35.68	-23.45	-14.87	16.27
Total Liabilities & Equity	109.19	109.98	120.38	137.31	181.71
Total Debt	93.51	97.19	96.18	105.1	106.24
Net Cash (Debt)	-79.8	-85.95	-85.86	-83.81	-77.18
Net Cash Per Share	-0.07	-0.08	-0.08	-0.08	-0.07
Filing Date Shares Outstanding	1,093	1,093	1,093	1,093	1,093
Total Common Shares Outstanding	1,093	1,093	1,093	1,093	1,093
Working Capital	-119.48	-117.95	-117.28	-103.16	-75.49
Book Value Per Share	-0.03	-0.03	-0.02	-0.01	0.01
Tangible Book Value	-35.63	-39.02	-28.59	-23.31	-2.15
Tangible Book Value Per Share	-0.03	-0.04	-0.03	-0.02	-0.00
Land	-	89.5	96.82	93.04	98.12
Machinery	-	0.53	0.55	0.56	1.31
Leasehold Improvements	-	0.72	0.72	0.33	-

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