Blue Moon Group 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	3,605	5,216	4,343	7,702	9,234
Short-Term Investments	112.86	54.1	2,989	72.27	54.61
Cash & Short-Term Investments	3,718	5,270	7,332	7,775	9,288
Cash Growth	-29.47%	-28.12%	-5.70%	-16.30%	-15.24%
Accounts Receivable	1,656	1,289	1,431	2,111	2,265
Other Receivables	-	465.42	160.87	44.85	16.55
Receivables	1,656	1,755	1,592	2,156	2,282
Inventory	520.75	499.83	269.11	277.82	391.45
Prepaid Expenses	876.83	188.83	253.79	165.35	222.92
Other Current Assets	-	61.77	118.51	0.82	1.31
Total Current Assets	6,771	7,775	9,566	10,375	12,186
Property, Plant & Equipment	1,802	1,791	1,917	2,002	2,030
Long-Term Investments	8.48	9.28	9.8	15.11	-
Other Intangible Assets	94.04	109.63	114.84	140.56	186.87
Long-Term Deferred Tax Assets	610.78	584.76	399.32	96.7	42.97
Other Long-Term Assets	61.04	35.67	46.56	100.74	66.28
Total Assets	9,347	10,306	12,053	12,730	14,512
Accounts Payable	742.11	660.13	578.36	481.39	662.04
Accrued Expenses	-	-	-	-	651.84
Short-Term Debt	-	-	-	-	100
Current Portion of Leases	36.69	32.75	57.34	72.78	61.29
Current Income Taxes Payable	39.34	33.86	119.4	55.29	266.44
Current Unearned Revenue	807.73	697.88	673.46	816.89	60.35
Other Current Liabilities	0.41	-	-	-	101.93
Total Current Liabilities	1,626	1,425	1,429	1,426	1,904
Long-Term Leases	48.22	66.92	101.55	126.78	75.09
Long-Term Unearned Revenue	53.26	53.26	55.77	57.93	64.78
Long-Term Deferred Tax Liabilities	101.59	96.22	87.72	45.89	121.56
Total Liabilities	1,829	1,641	1,674	1,657	2,165
Common Stock	58.64	58.63	58.63	58.62	58.6
Additional Paid-In Capital	-	11,014	11,017	11,017	11,005
Retained Earnings	-455.46	524.37	1,823	2,433	2,595
Comprehensive Income & Other	7,914	-2,932	-2,520	-2,436	-1,313
Shareholders' Equity	7,517	8,665	10,379	11,073	12,346
Total Liabilities & Equity	9,347	10,306	12,053	12,730	14,512
Total Debt	84.91	99.66	158.9	199.56	236.38
Net Cash (Debt)	3,633	5,171	7,173	7,575	9,052
Net Cash Growth	-29.75%	-27.91%	-5.31%	-16.31%	-16.96%
Net Cash Per Share	0.69	0.95	1.29	1.35	1.55
Filing Date Shares Outstanding	5,262	5,863	5,863	5,862	5,860
Total Common Shares Outstanding	5,262	5,863	5,863	5,862	5,860
Working Capital	5,144	6,351	8,137	8,948	10,282
Book Value Per Share	1.43	1.48	1.77	1.89	2.11
Tangible Book Value	7,423	8,555	10,264	10,932	12,160
Tangible Book Value Per Share	1.41	1.46	1.75	1.86	2.08
Buildings	-	1,185	1,181	1,193	1,136
Machinery	-	1,046	1,032	1,007	994.95
Construction In Progress	-	61.58	63.75	45.47	155.85
Leasehold Improvements	-	79	45.57	24.92	11.97

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