HKG:2700 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	60.9	63.46	66.83	81.74	110.74
Cash & Short-Term Investments	60.9	63.46	66.83	81.74	110.74
Cash Growth	-4.05%	-5.03%	-18.25%	-26.19%	-20.78%
Accounts Receivable	3.59	3.44	3.06	2.86	11.14
Other Receivables	-	0.76	0.43	4.04	3.82
Receivables	3.59	4.2	3.49	6.9	14.96
Inventory	2.6	4.52	5.73	7.69	9.32
Prepaid Expenses	1.68	0.4	0.79	0.59	0.55
Other Current Assets	-	1.53	3.19	2.82	2.33
Total Current Assets	68.76	74.11	80.02	99.75	137.89
Property, Plant & Equipment	30.8	35.93	50.33	54.76	65.41
Other Intangible Assets	-	3.41	5.85	10.22	11.51
Other Long-Term Assets	-	-	-	3.91	-
Total Assets	99.56	113.45	136.2	168.64	214.81
Accounts Payable	2.18	4.04	3.64	4.6	4.26
Accrued Expenses	8.25	7.79	6.67	5.49	7.79
Short-Term Debt	2.78	6.92	7.18	4.82	17.58
Current Portion of Long-Term Debt	7.12	6.64	5.86	-	-
Current Portion of Leases	4.57	6.98	10.27	27.5	26.09
Current Income Taxes Payable	0.06	0.05	0.04	0	0.02
Current Unearned Revenue	0.14	0.13	0.14	0.19	3.6
Other Current Liabilities	20.22	24.3	30.76	15.36	17.2
Total Current Liabilities	45.31	56.86	64.55	57.96	76.54
Long-Term Debt	3.78	1.6	-	5.37	4.9
Long-Term Leases	3.39	8.97	27.45	49.75	62.91
Long-Term Deferred Tax Liabilities	-	0.34	0.59	1.02	1.15
Total Liabilities	52.48	67.77	92.59	114.1	145.5
Common Stock	131.98	131.98	131.98	131.98	131.98
Additional Paid-In Capital	-	895.65	895.65	895.65	895.65
Retained Earnings	-	-997.91	-997.11	-986.48	-973.25
Comprehensive Income & Other	-94.71	9.92	10.64	11.04	11.88
Total Common Equity	37.27	39.64	41.16	52.19	66.25
Minority Interest	9.81	6.04	2.45	2.35	3.06
Shareholders' Equity	47.08	45.68	43.61	54.54	69.32
Total Liabilities & Equity	99.56	113.45	136.2	168.64	214.81
Total Debt	21.64	31.11	50.76	87.44	111.48
Net Cash (Debt)	39.26	32.35	16.07	-5.7	-0.74
Net Cash Growth	21.34%	101.36%	-	-	-
Net Cash Per Share	0.06	0.05	0.02	-0.01	-0.00
Filing Date Shares Outstanding	659.89	659.89	659.89	659.89	659.89
Total Common Shares Outstanding	659.89	659.89	659.89	659.89	659.89
Working Capital	23.46	17.25	15.47	41.78	61.35
Book Value Per Share	0.06	0.06	0.06	0.08	0.10
Tangible Book Value	37.27	36.23	35.31	41.97	54.74
Tangible Book Value Per Share	0.06	0.05	0.05	0.06	0.08
Machinery	-	37.73	43.32	39.3	43.19
Leasehold Improvements	-	51.15	54.23	41.75	45.54

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