Hop Fung Group Holdings 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	20.13	33.56	47.27	110.8	246.68	291.56
Short-Term Investments	4.45	6.47	7.67	7.86	3.74	4.47
Cash & Short-Term Investments	24.58	40.02	54.94	118.65	250.41	296.03
Cash Growth	-56.82%	-27.15%	-53.70%	-52.62%	-15.41%	1.28%
Accounts Receivable	21.55	30.42	37.83	50.22	101.63	189.37
Other Receivables	9.24	1.24	1.63	1.81	1.96	1.63
Receivables	30.79	31.66	39.46	52.03	103.6	190.99
Inventory	12.06	13.1	22.07	31.29	127.18	143.47
Prepaid Expenses	-	-	-	-	-	9.06
Other Current Assets	0.6	8.47	8.14	8.31	9.11	-
Total Current Assets	68.02	93.26	124.6	210.28	490.3	639.56
Property, Plant & Equipment	676.96	683.31	752.5	817.85	975.65	1,394
Other Long-Term Assets	125.25	131.82	143.32	162.98	177.5	169.84
Total Assets	870.23	908.38	1,020	1,191	1,643	2,203
Accounts Payable	16.24	22.7	27.48	25.54	29.73	69.26
Accrued Expenses	38.7	49.61	59.33	87.12	104.11	125.68
Short-Term Debt	-	-	-	-	70	57.78
Current Portion of Long-Term Debt	4.32	4.24	52.96	2.23	36.93	80.72
Current Portion of Leases	0.06	0.14	0.61	0.3	9.76	7.97
Current Income Taxes Payable	1.69	1.36	1.35	2.11	1.41	2.43
Other Current Liabilities	6.87	5.27	7	7.22	13.4	29.92
Total Current Liabilities	67.88	83.32	148.74	124.53	265.33	373.75
Long-Term Debt	87.6	88.13	19.87	95.88	119.95	144.12
Long-Term Leases	-	-	0.32	-	0.31	-
Long-Term Deferred Tax Liabilities	5.35	8.97	8.59	8.79	8.28	64.03
Total Liabilities	160.82	180.42	177.53	229.2	393.87	581.9
Common Stock	81.76	81.76	81.76	81.76	81.76	81.76
Additional Paid-In Capital	492.39	492.39	492.39	492.39	492.39	492.39
Retained Earnings	249.09	287.5	382.72	483.48	675.1	1,097
Comprehensive Income & Other	-113.84	-133.69	-113.99	-95.72	0.32	-50.09
Shareholders' Equity	709.41	727.96	842.89	961.91	1,250	1,621
Total Liabilities & Equity	870.23	908.38	1,020	1,191	1,643	2,203
Total Debt	91.98	92.51	73.77	98.41	236.94	290.58
Net Cash (Debt)	-67.4	-52.49	-18.83	20.24	13.47	5.45
Net Cash Growth	-	-	-	50.29%	147.25%	-91.91%
Net Cash Per Share	-0.08	-0.06	-0.02	0.02	0.02	0.01
Filing Date Shares Outstanding	817.64	817.64	817.64	817.64	817.64	817.64
Total Common Shares Outstanding	817.64	817.64	817.64	817.64	817.64	817.64
Working Capital	0.14	9.93	-24.14	85.75	224.96	265.81
Book Value Per Share	0.87	0.89	1.03	1.18	1.53	1.98
Tangible Book Value	709.41	727.96	842.89	961.91	1,250	1,621
Tangible Book Value Per Share	0.87	0.89	1.03	1.18	1.53	1.98
Land	-	22.48	22.7	22.88	23.75	23.37
Buildings	-	435.4	445.75	454.71	496.99	478.38
Machinery	-	1,638	1,675	1,742	1,898	1,855
Construction In Progress	-	15.79	16.19	16.53	18.13	4.29
Leasehold Improvements	-	64.97	66.1	70.65	75.84	80.89

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.