HKG:2327 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	9.95	29.94	106.31	210.99	272.59	233.47
Trading Asset Securities	-	-	-	-	107.8	47.81
Cash & Short-Term Investments	9.95	29.94	106.31	210.99	380.39	281.28
Cash Growth	49.74%	-71.83%	-49.61%	-44.53%	35.23%	-36.35%
Accounts Receivable	19.28	27.24	101.53	101.35	91.58	63.17
Other Receivables	-	-	-	-	0.31	327.84
Receivables	19.28	27.24	101.53	101.35	91.89	391.02
Inventory	310.8	256.95	266.84	268.54	276.47	267.29
Prepaid Expenses	402.98	367.61	432.03	341.13	126.55	20.45
Other Current Assets	7.04	6.55	12.07	-	0.37	0.14
Total Current Assets	750.04	688.3	918.78	922.02	875.67	960.18
Property, Plant & Equipment	4.02	3.92	4.23	11.45	5.68	6.81
Long-Term Investments	105.76	107.94	111.72	168.47	206.95	145.06
Goodwill	-	-	18.5	18.5	18.5	18.5
Other Intangible Assets	-	-	-	0.04	0.07	0.06
Long-Term Deferred Tax Assets	27.88	31.46	26.85	20.18	13.38	12.33
Other Long-Term Assets	861.4	837.03	617.13	570.6	616.75	559.93
Total Assets	1,749	1,669	1,697	1,711	1,737	1,703
Accounts Payable	3.68	7.36	12.27	6.94	7.62	9.14
Accrued Expenses	31.84	6.57	26.58	29.49	24.51	31.93
Current Portion of Long-Term Debt	93.95	83.18	159.3	78.24	58.34	30.58
Current Portion of Leases	0.45	0.44	0.45	1.71	0.67	2.47
Current Income Taxes Payable	9.47	8.97	15.25	15.04	15.42	18.97
Current Unearned Revenue	28	29.02	10.16	5.52	4.3	15.81
Other Current Liabilities	16.38	22.8	-	-	0	-
Total Current Liabilities	183.75	158.34	223.99	136.94	110.86	108.9
Long-Term Debt	250.98	218.65	137.32	165.2	110.36	120.25
Long-Term Leases	0.59	0.81	-	3.98	1.05	1.54
Long-Term Deferred Tax Liabilities	94.84	89.49	81.35	77.82	77.7	62.97
Other Long-Term Liabilities	-	-	0.23	0.23	6.38	5.94
Total Liabilities	530.15	467.29	442.89	384.18	306.35	299.6
Common Stock	40.94	40.94	40.94	40.95	42.14	42.72
Additional Paid-In Capital	982.29	982.29	982.29	982.51	1,033	1,058
Retained Earnings	293.77	326.11	309.97	334.16	316.34	272.11
Treasury Stock	-9.2	-0.34	-0.34	-0.23	-15.21	-
Comprehensive Income & Other	-88.58	-147.4	-78.71	-32.81	51.46	27.89
Total Common Equity	1,219	1,202	1,254	1,325	1,428	1,401
Minority Interest	-0.28	-0.24	0.17	2.51	2.6	2.34
Shareholders' Equity	1,219	1,201	1,254	1,327	1,431	1,403
Total Liabilities & Equity	1,749	1,669	1,697	1,711	1,737	1,703
Total Debt	345.96	303.06	297.06	249.13	170.42	154.84
Net Cash (Debt)	-336.01	-273.12	-190.75	-38.14	209.97	126.44
Net Cash Growth	-	-	-	-	66.06%	12.31%
Net Cash Per Share	-0.08	-0.07	-0.05	-0.01	0.05	0.03
Filing Date Shares Outstanding	4,063	4,093	4,093	4,094	4,180	4,272
Total Common Shares Outstanding	4,063	4,093	4,093	4,094	4,180	4,272
Working Capital	566.29	529.95	694.79	785.08	764.81	851.28
Book Value Per Share	0.30	0.29	0.31	0.32	0.34	0.33
Tangible Book Value	1,219	1,202	1,236	1,306	1,409	1,382
Tangible Book Value Per Share	0.30	0.29	0.30	0.32	0.34	0.32
Machinery	-	3.3	3.53	5.84	3.39	1.26
Leasehold Improvements	-	5.14	5.18	5.09	3.47	2.84

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