Janco 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	13.47	13.25	11.7	10.13	14.91	8.23
Cash & Short-Term Investments	13.47	13.25	11.7	10.13	14.91	8.23
Cash Growth	28.81%	13.21%	15.48%	-32.07%	81.31%	107.02%
Accounts Receivable	29.55	46.31	54.78	125.94	129.76	114.8
Other Receivables	7.49	7.24	6.85	7.28	6.07	7.46
Receivables	37.04	53.55	61.63	133.22	135.83	122.26
Inventory	-	-	0.86	-	0.37	0.45
Prepaid Expenses	-	0.99	1.65	9.75	4.27	-
Other Current Assets	17.93	17.67	17.67	133.37	17.44	17.42
Total Current Assets	68.44	85.45	93.5	286.47	172.82	148.35
Property, Plant & Equipment	34.32	48.28	28.57	55.71	59.22	33.89
Long-Term Investments	-	-	1.05	1.53	0.82	0.62
Goodwill	-	-	-	0.06	0.06	0.06
Other Intangible Assets	0.33	0.23	0.19	0.27	0.21	0.11
Long-Term Deferred Tax Assets	0.62	0.62	0.62	0.17	-	-
Other Long-Term Assets	7.47	7.47	5.99	6.63	117.96	117.62
Total Assets	111.17	142.05	129.91	350.84	351.09	300.66
Accounts Payable	19.79	27.29	24.92	55.26	61.02	48.66
Accrued Expenses	11.85	12.6	11.79	23.87	27.18	11.02
Short-Term Debt	13.29	12.82	3	130.82	133.34	146.9
Current Portion of Leases	11.71	23.21	13.77	30.49	26.54	12.9
Current Income Taxes Payable	0.97	1.33	2.57	2.63	2.34	0.88
Current Unearned Revenue	-	-	-	1.21	0.94	0.39
Other Current Liabilities	1.68	1.6	4.9	7.99	2.38	11.61
Total Current Liabilities	59.29	78.84	60.95	252.26	253.73	232.36
Long-Term Leases	18.66	20.3	7.68	16.1	20.43	9.98
Long-Term Deferred Tax Liabilities	0.04	0.04	0.04	0.63	0.78	0.69
Total Liabilities	77.99	99.18	68.67	269	274.93	243.03
Common Stock	6	6	6	6	6	6
Additional Paid-In Capital	47.76	47.76	47.76	47.76	47.76	47.76
Retained Earnings	-43.76	-33.52	-15.11	3.06	-2.29	-19.63
Comprehensive Income & Other	22.68	22.24	22.24	22.25	22.8	22.39
Total Common Equity	32.68	42.48	60.88	79.06	74.27	56.52
Minority Interest	0.51	0.39	0.37	2.78	1.89	1.11
Shareholders' Equity	33.19	42.87	61.25	81.84	76.16	57.63
Total Liabilities & Equity	111.17	142.05	129.91	350.84	351.09	300.66
Total Debt	43.66	56.32	24.45	177.41	180.3	169.77
Net Cash (Debt)	-30.19	-43.08	-12.75	-167.28	-165.39	-161.55
Net Cash Per Share	-0.05	-0.07	-0.02	-0.28	-0.27	-0.27
Filing Date Shares Outstanding	600	600	600	600	600	600
Total Common Shares Outstanding	600	600	600	600	600	600
Working Capital	9.15	6.61	32.55	34.2	-80.9	-84.02
Book Value Per Share	0.05	0.07	0.10	0.13	0.12	0.09
Tangible Book Value	32.35	42.25	60.69	78.73	74	56.35
Tangible Book Value Per Share	0.05	0.07	0.10	0.13	0.12	0.09
Machinery	-	22.2	33.76	34.24	32.44	28.11
Leasehold Improvements	-	2.99	3.91	3.53	3.45	2.15

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