ISP Holdings 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	12.32	21.59	68.24	153.43	82.66
Short-Term Investments	3.91	2.04	1.9	1.8	2.91
Trading Asset Securities	4.35	26.02	24.5	28.65	-
Cash & Short-Term Investments	20.58	49.65	94.64	183.88	85.57
Cash Growth	-58.56%	-47.54%	-48.53%	114.89%	-62.85%
Accounts Receivable	141.76	155.91	164.97	210.26	209.74
Other Receivables	10.99	8.01	7.91	8.48	34.33
Receivables	152.75	163.92	172.87	218.74	244.07
Other Current Assets	96.9	82.09	79.01	19.52	188.02
Total Current Assets	270.23	295.66	346.53	422.14	517.66
Property, Plant & Equipment	1.55	1.68	1.84	1.94	4.04
Long-Term Deferred Tax Assets	0.21	0.22	0.23	0.24	0.27
Total Assets	271.99	297.56	348.6	424.31	521.96
Accounts Payable	76.81	75.83	86.52	143.45	-
Current Portion of Leases	0.83	0.89	1.09	1.05	1.9
Current Income Taxes Payable	-	-	-	0.12	0.01
Current Unearned Revenue	1.8	3.48	2.2	-	0.5
Other Current Liabilities	63.04	66.62	73.69	79.25	353.46
Total Current Liabilities	142.49	146.81	163.49	223.87	355.87
Long-Term Leases	0.32	0.16	0.42	0.06	0.85
Pension & Post-Retirement Benefits	0.26	0.28	0.26	0.13	0.13
Long-Term Deferred Tax Liabilities	-	-	0.01	0.06	0.13
Total Liabilities	143.07	147.25	164.17	224.12	356.99
Common Stock	7.65	42.49	42.49	42.49	42.49
Additional Paid-In Capital	-	-	-	-	185.42
Retained Earnings	-	101.87	135.39	150.74	-72.6
Comprehensive Income & Other	120.47	-2.05	-1.45	-1.03	1.67
Total Common Equity	128.12	142.31	176.43	192.2	156.98
Shareholders' Equity	128.92	150.31	184.43	200.2	164.98
Total Liabilities & Equity	271.99	297.56	348.6	424.31	521.96
Total Debt	1.16	1.05	1.5	1.11	2.76
Net Cash (Debt)	19.42	48.6	93.14	182.76	82.81
Net Cash Growth	-60.04%	-47.82%	-49.04%	120.70%	-28.25%
Net Cash Per Share	0.03	0.11	0.22	0.43	0.19
Filing Date Shares Outstanding	764.72	424.85	424.85	424.85	424.85
Total Common Shares Outstanding	764.72	424.85	424.85	424.85	424.85
Working Capital	127.74	148.85	183.04	198.27	161.79
Book Value Per Share	0.17	0.33	0.42	0.45	0.37
Tangible Book Value	128.12	142.31	176.43	192.2	156.98
Tangible Book Value Per Share	0.17	0.33	0.42	0.45	0.37
Machinery	-	11.04	10.54	10.48	12.61
Leasehold Improvements	-	1.52	1.52	1.52	1.94
Order Backlog	-	146	-	-	-

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