Changhong Jiahua 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	1,258	561.78	1,088	355.69	707.37	369.59
Short-Term Investments	283.89	198.76	119.75	59.85	72.17	429.94
Cash & Short-Term Investments	1,542	760.54	1,208	415.54	779.54	799.53
Cash Growth	36.03%	-37.02%	190.60%	-46.69%	-2.50%	-27.46%
Accounts Receivable	5,286	4,495	4,865	4,225	4,394	3,124
Other Receivables	-	366.82	290.12	288.86	176.32	111.63
Receivables	5,286	4,862	5,156	4,514	4,570	3,235
Inventory	3,914	5,582	5,075	5,285	3,668	3,132
Prepaid Expenses	326.96	-	0.1	0.1	0.11	0.11
Other Current Assets	2,989	6,731	5,873	5,673	3,378	3,726
Total Current Assets	14,057	17,936	17,311	15,887	12,396	10,892
Property, Plant & Equipment	23.08	28.43	19.51	13.8	18.19	18.33
Long-Term Investments	33.75	34.99	37.44	33.05	35.2	30.67
Other Intangible Assets	22.75	25.6	17.47	17.37	21.66	18.48
Long-Term Deferred Tax Assets	44.02	43.36	21.82	-	-	-
Other Long-Term Assets	0.43	0.43	-	-	-	-
Total Assets	14,182	18,069	17,407	15,951	12,471	10,960
Accounts Payable	7,311	11,060	11,816	10,104	7,840	5,623
Accrued Expenses	-	401.64	280.83	232.25	350.85	242.69
Short-Term Debt	-	-	-	27.09	-	-
Current Portion of Long-Term Debt	2,750	2,723	1,781	2,548	1,180	2,195
Current Portion of Leases	11.33	12.13	8.96	6.11	8.61	8.8
Current Income Taxes Payable	10.32	17.51	24.63	18.99	12.05	26.72
Current Unearned Revenue	425.64	766.8	576.25	259.33	279.99	447.09
Other Current Liabilities	572.45	94.74	99.26	119.6	113.65	101.02
Total Current Liabilities	11,081	15,076	14,586	13,315	9,785	8,645
Long-Term Leases	9.08	13.49	8.46	4.58	5.19	4.68
Long-Term Unearned Revenue	-	-	-	0.79	1.34	1.77
Total Liabilities	11,090	15,090	14,595	13,321	9,791	8,652
Common Stock	64.26	64.26	64.26	64.26	64.26	64.26
Additional Paid-In Capital	-	1,144	1,272	1,401	1,530	1,658
Retained Earnings	-	3,556	3,177	2,816	2,450	2,037
Comprehensive Income & Other	3,027	-1,785	-1,701	-1,651	-1,364	-1,451
Shareholders' Equity	3,092	2,979	2,813	2,630	2,680	2,308
Total Liabilities & Equity	14,182	18,069	17,407	15,951	12,471	10,960
Total Debt	2,770	2,749	1,798	2,586	1,193	2,209
Net Cash (Debt)	-1,229	-1,989	-590.84	-2,171	-413.94	-1,409
Net Cash Per Share	-0.48	-0.77	-0.23	-0.84	-0.16	-0.55
Filing Date Shares Outstanding	2,571	2,571	2,571	2,571	2,571	2,571
Total Common Shares Outstanding	2,571	2,571	2,571	2,571	2,571	2,571
Working Capital	2,977	2,860	2,725	2,571	2,612	2,247
Book Value Per Share	1.20	1.16	1.09	1.02	1.04	0.90
Tangible Book Value	3,069	2,954	2,795	2,613	2,659	2,290
Tangible Book Value Per Share	1.19	1.15	1.09	1.02	1.03	0.89
Machinery	-	40.63	40.47	43.76	51.89	50
Leasehold Improvements	-	5.56	5.68	5.76	6.29	6.11

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.