Sino Splendid 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	13.98	6.9	21.24	31.2	37.16
Short-Term Investments	-	-	5	14.39	33.33
Trading Asset Securities	17.03	11.62	12.57	6.61	26.54
Cash & Short-Term Investments	31.01	18.52	38.81	52.2	97.03
Cash Growth	67.45%	-52.28%	-25.65%	-46.21%	34.56%
Accounts Receivable	31.43	32.73	30.85	39.7	30.59
Other Receivables	-	-	-	-	0.05
Receivables	40.31	42.26	40.75	49.44	39.55
Inventory	-	-	-	1.83	0.79
Prepaid Expenses	-	-	-	0.18	1.19
Other Current Assets	-	-	-	0.1	4.31
Total Current Assets	71.32	60.78	79.55	103.73	142.87
Property, Plant & Equipment	0.02	0.02	0.39	1.53	2.4
Long-Term Investments	-	-	-	-	4.25
Goodwill	5.16	5.16	5.16	5.16	5.16
Total Assets	76.5	65.96	85.1	110.42	154.68
Accounts Payable	38.13	38.34	29.22	0.02	1.11
Accrued Expenses	0.54	2.52	2.46	6.13	9.03
Short-Term Debt	0.21	-	-	-	6.18
Current Portion of Leases	-	-	-	-	0.54
Current Income Taxes Payable	0.09	0.09	0.54	0.09	-
Current Unearned Revenue	0.45	-	0.45	0.5	2.26
Other Current Liabilities	2.23	0.23	0.85	0.88	0.89
Total Current Liabilities	41.64	41.17	33.52	7.62	20.02
Long-Term Leases	-	-	-	-	0.12
Total Liabilities	41.64	41.17	33.52	7.62	20.14
Common Stock	14.75	5.9	5.9	5.9	4.78
Additional Paid-In Capital	-	89.45	89.45	89.45	79.25
Retained Earnings	-	-78.91	-56.04	-52.34	-9.32
Comprehensive Income & Other	20.1	8.34	12.27	57.76	57.81
Total Common Equity	34.85	24.79	51.58	100.78	132.52
Minority Interest	-	-	-	2.03	2.03
Shareholders' Equity	34.85	24.79	51.58	102.81	134.55
Total Liabilities & Equity	76.5	65.96	85.1	110.42	154.68
Total Debt	0.21	-	-	-	6.84
Net Cash (Debt)	30.8	18.52	38.81	52.2	90.19
Net Cash Growth	66.31%	-52.28%	-25.65%	-42.12%	26.75%
Net Cash Per Share	0.15	0.13	0.26	0.39	0.77
Filing Date Shares Outstanding	368.85	147.54	147.54	147.54	119.6
Total Common Shares Outstanding	368.85	147.54	147.54	147.54	119.6
Working Capital	29.68	19.6	46.04	96.12	122.85
Book Value Per Share	0.09	0.17	0.35	0.68	1.11
Tangible Book Value	29.69	19.63	46.42	95.62	127.36
Tangible Book Value Per Share	0.08	0.13	0.31	0.65	1.06
Machinery	-	4.09	4.18	6.17	6.24
Leasehold Improvements	-	-	-	0.11	0.11

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