HKG:2327 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	13.08	29.94	106.31	210.99	272.59
Trading Asset Securities	-	-	-	-	107.8
Cash & Short-Term Investments	13.08	29.94	106.31	210.99	380.39
Cash Growth	-56.32%	-71.83%	-49.61%	-44.53%	35.23%
Accounts Receivable	16.1	27.24	101.53	101.35	91.58
Other Receivables	-	-	-	-	0.31
Receivables	16.1	27.24	101.53	101.35	91.89
Inventory	374.29	256.95	266.84	268.54	276.47
Prepaid Expenses	605.2	367.61	432.03	341.13	126.55
Other Current Assets	7.11	6.55	12.07	-	0.37
Total Current Assets	1,016	688.3	918.78	922.02	875.67
Property, Plant & Equipment	3.28	3.92	4.23	11.45	5.68
Long-Term Investments	94.89	107.94	111.72	168.47	206.95
Goodwill	-	-	18.5	18.5	18.5
Other Intangible Assets	-	-	-	0.04	0.07
Long-Term Deferred Tax Assets	31.22	31.46	26.85	20.18	13.38
Other Long-Term Assets	670.44	837.03	617.13	570.6	616.75
Total Assets	1,816	1,669	1,697	1,711	1,737
Accounts Payable	0.25	7.36	12.27	6.94	7.62
Accrued Expenses	41.22	6.57	26.58	29.49	24.51
Current Portion of Long-Term Debt	271.32	83.18	159.3	78.24	58.34
Current Portion of Leases	0.3	0.44	0.45	1.71	0.67
Current Income Taxes Payable	3.12	8.97	15.25	15.04	15.42
Current Unearned Revenue	33.36	29.02	10.16	5.52	4.3
Other Current Liabilities	11.95	22.8	-	-	0
Total Current Liabilities	361.52	158.34	223.99	136.94	110.86
Long-Term Debt	109.08	218.65	137.32	165.2	110.36
Long-Term Leases	0.26	0.81	-	3.98	1.05
Long-Term Deferred Tax Liabilities	96.48	89.49	81.35	77.82	77.7
Other Long-Term Liabilities	-	-	0.23	0.23	6.38
Total Liabilities	567.34	467.29	442.89	384.18	306.35
Common Stock	40.94	40.94	40.94	40.95	42.14
Additional Paid-In Capital	-	982.29	982.29	982.51	1,033
Retained Earnings	-	326.11	309.97	334.16	316.34
Treasury Stock	-9.2	-0.34	-0.34	-0.23	-15.21
Comprehensive Income & Other	1,217	-147.4	-78.71	-32.81	51.46
Total Common Equity	1,249	1,202	1,254	1,325	1,428
Minority Interest	-0.26	-0.24	0.17	2.51	2.6
Shareholders' Equity	1,248	1,201	1,254	1,327	1,431
Total Liabilities & Equity	1,816	1,669	1,697	1,711	1,737
Total Debt	380.96	303.06	297.06	249.13	170.42
Net Cash (Debt)	-367.88	-273.12	-190.75	-38.14	209.97
Net Cash Growth	-	-	-	-	66.06%
Net Cash Per Share	-0.09	-0.07	-0.05	-0.01	0.05
Filing Date Shares Outstanding	4,104	4,093	4,093	4,094	4,180
Total Common Shares Outstanding	4,104	4,093	4,093	4,094	4,180
Working Capital	654.25	529.95	694.79	785.08	764.81
Book Value Per Share	0.30	0.29	0.31	0.32	0.34
Tangible Book Value	1,249	1,202	1,236	1,306	1,409
Tangible Book Value Per Share	0.30	0.29	0.30	0.32	0.34
Machinery	-	3.3	3.53	5.84	3.39
Leasehold Improvements	-	5.14	5.18	5.09	3.47

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