Sino Splendid 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	1.52	6.9	21.24	31.2	37.16	52.11
Short-Term Investments	-	-	5	14.39	33.33	-
Trading Asset Securities	11.97	11.62	12.57	6.61	26.54	20.01
Cash & Short-Term Investments	13.49	18.52	38.81	52.2	97.03	72.11
Cash Growth	-21.31%	-52.28%	-25.65%	-46.21%	34.56%	-35.18%
Accounts Receivable	46.23	32.73	30.85	39.7	30.59	24.82
Other Receivables	-	-	-	-	0.05	-
Receivables	56.2	42.26	40.75	49.44	39.55	34.42
Inventory	-	-	-	1.83	0.79	-
Prepaid Expenses	-	-	-	0.18	1.19	10.36
Other Current Assets	-	-	-	0.1	4.31	31.16
Total Current Assets	69.68	60.78	79.55	103.73	142.87	148.05
Property, Plant & Equipment	0.02	0.02	0.39	1.53	2.4	2.2
Long-Term Investments	-	-	-	-	4.25	47.54
Goodwill	5.16	5.16	5.16	5.16	5.16	5.16
Total Assets	74.86	65.96	85.1	110.42	154.68	202.95
Accounts Payable	47.19	38.34	29.22	0.02	1.11	0.35
Accrued Expenses	-	2.52	2.46	6.13	9.03	24.43
Short-Term Debt	-	-	-	-	6.18	-
Current Portion of Leases	-	-	-	-	0.54	0.78
Current Income Taxes Payable	0.09	0.09	0.54	0.09	-	3.24
Current Unearned Revenue	-	-	0.45	0.5	2.26	1.08
Other Current Liabilities	-	0.23	0.85	0.88	0.89	16.29
Total Current Liabilities	47.28	41.17	33.52	7.62	20.02	46.16
Long-Term Leases	-	-	-	-	0.12	0.18
Total Liabilities	47.28	41.17	33.52	7.62	20.14	46.34
Common Stock	5.9	5.9	5.9	5.9	4.78	4.63
Additional Paid-In Capital	89.45	89.45	89.45	89.45	79.25	77.61
Retained Earnings	-76.37	-78.91	-56.04	-52.34	-9.32	12.81
Comprehensive Income & Other	8.6	8.34	12.27	57.76	57.81	59.53
Total Common Equity	27.59	24.79	51.58	100.78	132.52	154.58
Minority Interest	-	-	-	2.03	2.03	2.03
Shareholders' Equity	27.59	24.79	51.58	102.81	134.55	156.61
Total Liabilities & Equity	74.86	65.96	85.1	110.42	154.68	202.95
Total Debt	-	-	-	-	6.84	0.96
Net Cash (Debt)	13.49	18.52	38.81	52.2	90.19	71.16
Net Cash Growth	-21.31%	-52.28%	-25.65%	-42.12%	26.75%	-32.01%
Net Cash Per Share	0.09	0.13	0.26	0.39	0.77	0.67
Filing Date Shares Outstanding	147.54	147.54	147.54	147.54	119.6	115.75
Total Common Shares Outstanding	147.54	147.54	147.54	147.54	119.6	115.75
Working Capital	22.41	19.6	46.04	96.12	122.85	101.89
Book Value Per Share	0.19	0.17	0.35	0.68	1.11	1.34
Tangible Book Value	22.43	19.63	46.42	95.62	127.36	149.42
Tangible Book Value Per Share	0.15	0.13	0.31	0.65	1.06	1.29
Machinery	-	4.09	4.18	6.17	6.24	4.79
Leasehold Improvements	-	-	-	0.11	0.11	0.11

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