ISP 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	20.62	21.59	68.24	153.43	82.66	205.08
Short-Term Investments	1.93	2.04	1.9	1.8	2.91	25.27
Trading Asset Securities	17.69	26.02	24.5	28.65	-	-
Cash & Short-Term Investments	40.24	49.65	94.64	183.88	85.57	230.35
Cash Growth	-40.38%	-47.54%	-48.53%	114.89%	-62.85%	64.90%
Accounts Receivable	149.86	155.91	164.97	210.26	209.74	329.46
Other Receivables	10.84	8.01	7.91	8.48	34.33	31.24
Receivables	160.69	163.92	172.87	218.74	244.07	360.7
Other Current Assets	82.12	82.09	79.01	19.52	188.02	10.76
Total Current Assets	283.05	295.66	346.53	422.14	517.66	601.81
Property, Plant & Equipment	1.95	1.68	1.84	1.94	4.04	18.42
Long-Term Deferred Tax Assets	0.22	0.22	0.23	0.24	0.27	1.17
Other Long-Term Assets	-	-	-	-	-	6.8
Total Assets	285.22	297.56	348.6	424.31	521.96	628.2
Accounts Payable	79.45	75.83	86.52	143.45	-	198.77
Short-Term Debt	-	-	-	-	-	64
Current Portion of Long-Term Debt	-	-	-	-	-	38.91
Current Portion of Leases	1.26	0.89	1.09	1.05	1.9	7.65
Current Income Taxes Payable	-	-	-	0.12	0.01	6.66
Current Unearned Revenue	2.37	3.48	2.2	-	0.5	13.58
Other Current Liabilities	63.61	66.62	73.69	79.25	353.46	146.86
Total Current Liabilities	146.68	146.81	163.49	223.87	355.87	476.44
Long-Term Leases	0.19	0.16	0.42	0.06	0.85	4.38
Pension & Post-Retirement Benefits	0.28	0.28	0.26	0.13	0.13	1.52
Long-Term Deferred Tax Liabilities	-	-	0.01	0.06	0.13	0.39
Total Liabilities	147.16	147.25	164.17	224.12	356.99	482.72
Common Stock	6.37	42.49	42.49	42.49	42.49	42.49
Additional Paid-In Capital	7.84	-	-	-	185.42	185.42
Retained Earnings	79.24	101.87	135.39	150.74	-72.6	-96.39
Comprehensive Income & Other	43.81	-2.05	-1.45	-1.03	1.67	5.96
Total Common Equity	137.26	142.31	176.43	192.2	156.98	137.48
Shareholders' Equity	138.06	150.31	184.43	200.2	164.98	145.48
Total Liabilities & Equity	285.22	297.56	348.6	424.31	521.96	628.2
Total Debt	1.46	1.05	1.5	1.11	2.76	114.94
Net Cash (Debt)	38.78	48.6	93.14	182.76	82.81	115.41
Net Cash Growth	-41.02%	-47.82%	-49.04%	120.70%	-28.25%	-
Net Cash Per Share	0.09	0.11	0.22	0.43	0.19	0.27
Filing Date Shares Outstanding	637.28	424.85	424.85	424.85	424.85	424.85
Total Common Shares Outstanding	637.28	424.85	424.85	424.85	424.85	424.85
Working Capital	136.37	148.85	183.04	198.27	161.79	125.37
Book Value Per Share	0.22	0.33	0.42	0.45	0.37	0.32
Tangible Book Value	137.26	142.31	176.43	192.2	156.98	137.48
Tangible Book Value Per Share	0.22	0.33	0.42	0.45	0.37	0.32
Machinery	-	11.04	10.54	10.48	12.61	65.97
Leasehold Improvements	-	1.52	1.52	1.52	1.94	10.95
Order Backlog	-	146	-	-	-	-

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