HKG:2700 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	62.62	63.46	66.83	81.74	110.74	139.79
Cash & Short-Term Investments	62.62	63.46	66.83	81.74	110.74	139.79
Cash Growth	-4.19%	-5.03%	-18.25%	-26.19%	-20.78%	3.52%
Accounts Receivable	3.27	3.44	3.06	2.86	11.14	6
Other Receivables	-	0.76	0.43	4.04	3.82	4.1
Receivables	3.27	4.2	3.49	6.9	14.96	10.1
Inventory	4.93	4.52	5.73	7.69	9.32	9.89
Prepaid Expenses	2.53	0.4	0.79	0.59	0.55	0.55
Restricted Cash	-	-	-	-	-	1.95
Other Current Assets	-	1.53	3.19	2.82	2.33	2.38
Total Current Assets	73.35	74.11	80.02	99.75	137.89	164.65
Property, Plant & Equipment	34.01	35.93	50.33	54.76	65.41	88.22
Goodwill	-	-	-	-	-	8.57
Other Intangible Assets	-	3.41	5.85	10.22	11.51	22.54
Other Long-Term Assets	-	-	-	3.91	-	-
Total Assets	107.36	113.45	136.2	168.64	214.81	283.98
Accounts Payable	2.86	4.04	3.64	4.6	4.26	5.11
Accrued Expenses	6.22	7.79	6.67	5.49	7.79	9.48
Short-Term Debt	3.29	6.92	7.18	4.82	17.58	17.31
Current Portion of Long-Term Debt	7.1	6.64	5.86	-	-	-
Current Portion of Leases	7.32	6.98	10.27	27.5	26.09	18.09
Current Income Taxes Payable	0.02	0.05	0.04	0	0.02	0.05
Current Unearned Revenue	0.27	0.13	0.14	0.19	3.6	-
Other Current Liabilities	25.04	24.3	30.76	15.36	17.2	18.09
Total Current Liabilities	52.1	56.86	64.55	57.96	76.54	68.12
Long-Term Debt	4.2	1.6	-	5.37	4.9	12.31
Long-Term Leases	6.84	8.97	27.45	49.75	62.91	59.99
Long-Term Deferred Tax Liabilities	-	0.34	0.59	1.02	1.15	2.25
Total Liabilities	63.14	67.77	92.59	114.1	145.5	142.68
Common Stock	131.98	131.98	131.98	131.98	131.98	131.98
Additional Paid-In Capital	895.65	895.65	895.65	895.65	895.65	895.65
Retained Earnings	-1,001	-997.91	-997.11	-986.48	-973.25	-904.07
Comprehensive Income & Other	10.83	9.92	10.64	11.04	11.88	11.63
Total Common Equity	37.02	39.64	41.16	52.19	66.25	135.19
Minority Interest	7.2	6.04	2.45	2.35	3.06	6.11
Shareholders' Equity	44.22	45.68	43.61	54.54	69.32	141.3
Total Liabilities & Equity	107.36	113.45	136.2	168.64	214.81	283.98
Total Debt	28.74	31.11	50.76	87.44	111.48	107.7
Net Cash (Debt)	33.88	32.35	16.07	-5.7	-0.74	32.09
Net Cash Growth	275.24%	101.36%	-	-	-	-
Net Cash Per Share	0.05	0.05	0.02	-0.01	-0.00	0.06
Filing Date Shares Outstanding	659.89	659.89	659.89	659.89	659.89	659.89
Total Common Shares Outstanding	659.89	659.89	659.89	659.89	659.89	659.89
Working Capital	21.25	17.25	15.47	41.78	61.35	96.53
Book Value Per Share	0.06	0.06	0.06	0.08	0.10	0.20
Tangible Book Value	37.02	36.23	35.31	41.97	54.74	104.08
Tangible Book Value Per Share	0.06	0.05	0.05	0.06	0.08	0.16
Machinery	-	37.73	43.32	39.3	43.19	42.06
Leasehold Improvements	-	51.15	54.23	41.75	45.54	41.68

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