Janco 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	6.7	13.25	11.7	10.13	14.91
Cash & Short-Term Investments	6.7	13.25	11.7	10.13	14.91
Cash Growth	-49.39%	13.21%	15.48%	-32.07%	81.31%
Accounts Receivable	27.36	46.31	54.78	125.94	129.76
Other Receivables	10.15	7.24	6.85	7.28	6.07
Receivables	37.5	53.55	61.63	133.22	135.83
Inventory	-	-	0.86	-	0.37
Prepaid Expenses	-	0.99	1.65	9.75	4.27
Other Current Assets	14.94	17.67	17.67	133.37	17.44
Total Current Assets	59.15	85.45	93.5	286.47	172.82
Property, Plant & Equipment	12.67	48.28	28.57	55.71	59.22
Long-Term Investments	-	-	1.05	1.53	0.82
Goodwill	-	-	-	0.06	0.06
Other Intangible Assets	0.15	0.23	0.19	0.27	0.21
Long-Term Deferred Tax Assets	0.62	0.62	0.62	0.17	-
Other Long-Term Assets	0.57	7.47	5.99	6.63	117.96
Total Assets	73.14	142.05	129.91	350.84	351.09
Accounts Payable	23.35	27.29	24.92	55.26	61.02
Accrued Expenses	-	12.6	11.79	23.87	27.18
Short-Term Debt	7.9	12.82	3	130.82	133.34
Current Portion of Leases	4.71	23.21	13.77	30.49	26.54
Current Income Taxes Payable	0.51	1.33	2.57	2.63	2.34
Current Unearned Revenue	-	-	-	1.21	0.94
Other Current Liabilities	12.61	1.6	4.9	7.99	2.38
Total Current Liabilities	49.08	78.84	60.95	252.26	253.73
Long-Term Debt	3	-	-	-	-
Long-Term Leases	2.66	20.3	7.68	16.1	20.43
Long-Term Deferred Tax Liabilities	0.04	0.04	0.04	0.63	0.78
Total Liabilities	54.78	99.18	68.67	269	274.93
Common Stock	6	6	6	6	6
Additional Paid-In Capital	-	47.76	47.76	47.76	47.76
Retained Earnings	-	-33.52	-15.11	3.06	-2.29
Comprehensive Income & Other	11.96	22.24	22.24	22.25	22.8
Total Common Equity	17.96	42.48	60.88	79.06	74.27
Minority Interest	0.4	0.39	0.37	2.78	1.89
Shareholders' Equity	18.36	42.87	61.25	81.84	76.16
Total Liabilities & Equity	73.14	142.05	129.91	350.84	351.09
Total Debt	18.26	56.32	24.45	177.41	180.3
Net Cash (Debt)	-11.56	-43.08	-12.75	-167.28	-165.39
Net Cash Per Share	-0.02	-0.07	-0.02	-0.28	-0.27
Filing Date Shares Outstanding	599.76	600	600	600	600
Total Common Shares Outstanding	599.76	600	600	600	600
Working Capital	10.06	6.61	32.55	34.2	-80.9
Book Value Per Share	0.03	0.07	0.10	0.13	0.12
Tangible Book Value	17.82	42.25	60.69	78.73	74
Tangible Book Value Per Share	0.03	0.07	0.10	0.13	0.12
Machinery	-	22.2	33.76	34.24	32.44
Leasehold Improvements	-	2.99	3.91	3.53	3.45

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