C-MER Medical 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	347.87	423.08	512.76	644.7	386.66
Short-Term Investments	193.59	28.98	32.91	31.33	-
Trading Asset Securities	11	15.19	11.75	22.48	55.7
Cash & Short-Term Investments	552.46	467.25	557.42	698.51	442.36
Cash Growth	18.24%	-16.18%	-20.20%	57.90%	-20.14%
Accounts Receivable	65.69	57.76	53.37	47.13	17.98
Other Receivables	2.17	15.09	13.86	12.94	16.69
Receivables	67.85	72.86	67.23	60.07	34.67
Inventory	51.07	51.94	41.97	55.62	34.46
Prepaid Expenses	-	16.79	17.62	11.89	14.76
Other Current Assets	-	31.64	35.9	30.47	220.14
Total Current Assets	671.39	640.48	720.14	856.56	746.39
Property, Plant & Equipment	994.82	949.2	992.82	1,058	901.29
Long-Term Investments	140.71	247.29	176.33	116.13	77.39
Goodwill	-	440.11	530.43	540.68	194.97
Other Intangible Assets	760.85	259.8	271.76	280.71	8.99
Long-Term Deferred Tax Assets	2.87	4.71	6.82	6.94	10.97
Other Long-Term Assets	161.98	178.57	50.35	43.03	15.88
Total Assets	2,733	2,720	2,749	2,902	1,956
Accounts Payable	50.36	55.81	54.92	45.31	39.87
Accrued Expenses	151.1	131.49	125.81	107.32	64.37
Short-Term Debt	44.35	29.16	1.73	34.26	179.41
Current Portion of Long-Term Debt	7.44	7.5	7.61	-	-
Current Portion of Leases	119.44	102.44	107.2	115.08	86.07
Current Income Taxes Payable	21.28	6.51	23.97	18.85	8.54
Current Unearned Revenue	64.06	57.54	54.19	39.49	10.73
Other Current Liabilities	10.37	19.57	13.9	164.5	19.27
Total Current Liabilities	468.39	410.02	389.33	524.8	408.25
Long-Term Debt	-	12.42	13.8	21.22	7.6
Long-Term Leases	255.55	286.27	232.66	281.94	198.62
Long-Term Deferred Tax Liabilities	66.79	64.15	66.22	72.53	0.52
Other Long-Term Liabilities	5.28	57.38	53.34	2.97	3.66
Total Liabilities	796.01	830.24	755.35	903.45	618.63
Common Stock	123.23	125.56	125.56	126.66	115.03
Additional Paid-In Capital	-	1,693	1,693	1,733	1,087
Retained Earnings	-	-32.55	103.67	41.68	63.55
Treasury Stock	-	-105.73	-46.59	-29.93	-
Comprehensive Income & Other	1,652	72.8	-29.43	-5.47	65.92
Total Common Equity	1,775	1,753	1,846	1,866	1,331
Minority Interest	161.67	137.23	147.47	132.18	6.01
Shareholders' Equity	1,937	1,890	1,993	1,998	1,337
Total Liabilities & Equity	2,733	2,720	2,749	2,902	1,956
Total Debt	426.78	437.79	362.99	452.49	471.69
Net Cash (Debt)	125.68	29.46	194.43	246.03	-29.33
Net Cash Growth	326.62%	-84.85%	-20.97%	-	-
Net Cash Per Share	0.10	0.02	0.15	0.20	-0.03
Filing Date Shares Outstanding	1,197	1,221	1,244	1,259	1,236
Total Common Shares Outstanding	1,197	1,221	1,244	1,259	1,150
Working Capital	203	230.45	330.81	331.76	338.14
Book Value Per Share	1.48	1.44	1.48	1.48	1.16
Tangible Book Value	1,014	1,053	1,044	1,045	1,127
Tangible Book Value Per Share	0.85	0.86	0.84	0.83	0.98
Buildings	-	83.18	86.08	88.44	19.75
Machinery	-	462.14	475.16	466.86	337.72
Construction In Progress	-	147.94	74.35	26.36	7.9
Leasehold Improvements	-	251.31	249.1	235.85	169

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