HKG:8051 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	29.29	39.68	104.49	138.12	98.85	104.7
Short-Term Investments	-	38.8	9.32	4.12	0.47	0.7
Cash & Short-Term Investments	29.29	78.48	113.8	142.24	99.32	105.4
Cash Growth	-63.05%	-31.04%	-19.99%	43.22%	-5.77%	65.92%
Receivables	136.22	79.67	26.79	6.66	13.4	0.82
Inventory	0.06	0.07	0.56	1.56	55.53	32.26
Prepaid Expenses	0.44	0.53	1	3.82	3.59	1.12
Other Current Assets	-	-	-	-	31.19	31.22
Total Current Assets	166.01	158.75	142.15	154.28	203.03	170.82
Property, Plant & Equipment	2.14	0.2	0.83	3.34	1.96	4.7
Long-Term Investments	14.4	13.27	11.27	7.65	8.99	8.84
Other Long-Term Assets	-	-	9.13	8.12	9.97	9.92
Total Assets	182.55	172.22	163.37	173.39	223.95	194.27
Accounts Payable	2.96	2.24	1.33	1.54	67.55	42.23
Accrued Expenses	2.43	2.36	2.33	3.51	4.85	3.31
Current Portion of Leases	1.29	0.04	0.73	2	0.55	0.72
Current Income Taxes Payable	2.08	1.42	0.75	0.72	2.79	1.75
Current Unearned Revenue	4.03	2.58	0.24	3.48	1.43	0.02
Other Current Liabilities	-	0.6	0.71	0.71	0.6	0.6
Total Current Liabilities	12.78	9.24	6.09	11.95	77.76	48.64
Long-Term Leases	0.73	-	0.1	1.38	0.18	0.38
Other Long-Term Liabilities	0.08	0.04	0.46	0.38	-	-
Total Liabilities	13.58	9.27	6.65	13.7	77.94	49.02
Common Stock	5.21	5.21	4.69	4.69	4.69	4.69
Additional Paid-In Capital	-	189.67	183.01	183.01	183.01	183.01
Retained Earnings	-39.88	-44.18	-44.3	-50.16	-55.22	-57.45
Comprehensive Income & Other	202.96	10.92	12.22	10.66	13.53	15.01
Total Common Equity	168.29	161.62	155.62	148.2	146.01	145.25
Minority Interest	0.68	1.33	1.1	11.49	-	-
Shareholders' Equity	168.97	162.95	156.72	159.68	146.01	145.25
Total Liabilities & Equity	182.55	172.22	163.37	173.39	223.95	194.27
Total Debt	2.02	0.04	0.83	3.37	0.72	1.1
Net Cash (Debt)	27.27	78.44	112.97	138.87	98.59	104.3
Net Cash Growth	-65.47%	-30.57%	-18.65%	40.85%	-5.47%	66.20%
Net Cash Per Share	1.08	3.26	4.82	5.93	4.21	4.45
Filing Date Shares Outstanding	26.04	26.04	23.43	23.43	23.43	23.43
Total Common Shares Outstanding	26.04	26.04	23.43	23.43	23.43	23.43
Working Capital	153.23	149.51	136.06	142.33	125.27	122.18
Book Value Per Share	6.46	6.21	6.64	6.32	6.23	6.20
Tangible Book Value	168.29	161.62	155.62	148.2	146.01	145.25
Tangible Book Value Per Share	6.46	6.21	6.64	6.32	6.23	6.20
Machinery	-	11.69	12.31	12.66	12.73	12.74
Leasehold Improvements	-	-	0.11	0.11	0.11	0.11

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