Changhong Jiahua 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	415.4	561.78	1,088	355.69	707.37
Short-Term Investments	295.74	198.76	119.75	59.85	72.17
Cash & Short-Term Investments	711.14	760.54	1,208	415.54	779.54
Cash Growth	-6.50%	-37.02%	190.60%	-46.69%	-2.50%
Accounts Receivable	4,024	4,495	4,865	4,225	4,394
Other Receivables	387.26	366.82	290.12	288.86	176.32
Receivables	4,411	4,862	5,156	4,514	4,570
Inventory	6,829	5,582	5,075	5,285	3,668
Prepaid Expenses	-	-	0.1	0.1	0.11
Other Current Assets	5,351	6,731	5,873	5,673	3,378
Total Current Assets	17,301	17,936	17,311	15,887	12,396
Property, Plant & Equipment	21.59	28.43	19.51	13.8	18.19
Long-Term Investments	31.68	34.99	37.44	33.05	35.2
Other Intangible Assets	28.38	25.6	17.47	17.37	21.66
Long-Term Deferred Tax Assets	57.25	43.36	21.82	-	-
Other Long-Term Assets	0.43	0.43	-	-	-
Total Assets	17,441	18,069	17,407	15,951	12,471
Accounts Payable	10,245	11,060	11,816	10,104	7,840
Accrued Expenses	403.45	401.64	280.83	232.25	350.85
Short-Term Debt	-	-	-	27.09	-
Current Portion of Long-Term Debt	2,411	2,723	1,781	2,548	1,180
Current Portion of Leases	11.46	12.13	8.96	6.11	8.61
Current Income Taxes Payable	25.97	17.51	24.63	18.99	12.05
Current Unearned Revenue	894.92	766.8	576.25	259.33	279.99
Other Current Liabilities	87.23	94.74	99.26	119.6	113.65
Total Current Liabilities	14,079	15,076	14,586	13,315	9,785
Long-Term Leases	5.69	13.49	8.46	4.58	5.19
Long-Term Unearned Revenue	-	-	-	0.79	1.34
Total Liabilities	14,084	15,090	14,595	13,321	9,791
Common Stock	64.26	64.26	64.26	64.26	64.26
Additional Paid-In Capital	1,015	1,144	1,272	1,401	1,530
Retained Earnings	3,957	3,556	3,177	2,816	2,450
Comprehensive Income & Other	-1,680	-1,785	-1,701	-1,651	-1,364
Shareholders' Equity	3,356	2,979	2,813	2,630	2,680
Total Liabilities & Equity	17,441	18,069	17,407	15,951	12,471
Total Debt	2,428	2,749	1,798	2,586	1,193
Net Cash (Debt)	-1,717	-1,989	-590.84	-2,171	-413.94
Net Cash Per Share	-0.67	-0.77	-0.23	-0.84	-0.16
Filing Date Shares Outstanding	2,571	2,571	2,571	2,571	2,571
Total Common Shares Outstanding	2,571	2,571	2,571	2,571	2,571
Working Capital	3,223	2,860	2,725	2,571	2,612
Book Value Per Share	1.31	1.16	1.09	1.02	1.04
Tangible Book Value	3,328	2,954	2,795	2,613	2,659
Tangible Book Value Per Share	1.29	1.15	1.09	1.02	1.03
Machinery	44.84	40.63	40.47	43.76	51.89
Leasehold Improvements	5.71	5.56	5.68	5.76	6.29

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