HKG:8051 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	17.77	39.68	104.49	138.12	98.85
Short-Term Investments	52.04	38.8	9.32	4.12	0.47
Cash & Short-Term Investments	69.81	78.48	113.8	142.24	99.32
Cash Growth	-11.04%	-31.04%	-19.99%	43.22%	-5.77%
Receivables	91.1	79.67	26.79	6.66	13.4
Inventory	2.39	0.07	0.56	1.56	55.53
Prepaid Expenses	0.45	0.53	1	3.82	3.59
Other Current Assets	-	-	-	-	31.19
Total Current Assets	163.75	158.75	142.15	154.28	203.03
Property, Plant & Equipment	1.79	0.2	0.83	3.34	1.96
Long-Term Investments	14.38	13.27	11.27	7.65	8.99
Other Long-Term Assets	-	-	9.13	8.12	9.97
Total Assets	179.91	172.22	163.37	173.39	223.95
Accounts Payable	1.53	2.24	1.33	1.54	67.55
Accrued Expenses	3.02	2.36	2.33	3.51	4.85
Current Portion of Leases	0.77	0.04	0.73	2	0.55
Current Income Taxes Payable	0.91	1.42	0.75	0.72	2.79
Current Unearned Revenue	0.49	2.58	0.24	3.48	1.43
Other Current Liabilities	-	0.6	0.71	0.71	0.6
Total Current Liabilities	6.72	9.24	6.09	11.95	77.76
Long-Term Leases	0.91	-	0.1	1.38	0.18
Other Long-Term Liabilities	0.05	0.04	0.46	0.38	-
Total Liabilities	7.68	9.27	6.65	13.7	77.94
Common Stock	5.21	5.21	4.69	4.69	4.69
Additional Paid-In Capital	189.67	189.67	183.01	183.01	183.01
Retained Earnings	-36.03	-44.18	-44.3	-50.16	-55.22
Comprehensive Income & Other	12.71	10.92	12.22	10.66	13.53
Total Common Equity	171.56	161.62	155.62	148.2	146.01
Minority Interest	0.67	1.33	1.1	11.49	-
Shareholders' Equity	172.23	162.95	156.72	159.68	146.01
Total Liabilities & Equity	179.91	172.22	163.37	173.39	223.95
Total Debt	1.67	0.04	0.83	3.37	0.72
Net Cash (Debt)	68.14	78.44	112.97	138.87	98.59
Net Cash Growth	-13.13%	-30.57%	-18.65%	40.85%	-5.47%
Net Cash Per Share	2.62	3.26	4.82	5.93	4.21
Filing Date Shares Outstanding	26.04	26.04	23.43	23.43	23.43
Total Common Shares Outstanding	26.04	26.04	23.43	23.43	23.43
Working Capital	157.03	149.51	136.06	142.33	125.27
Book Value Per Share	6.59	6.21	6.64	6.32	6.23
Tangible Book Value	171.56	161.62	155.62	148.2	146.01
Tangible Book Value Per Share	6.59	6.21	6.64	6.32	6.23
Machinery	0.43	11.69	12.31	12.66	12.73
Leasehold Improvements	-	-	0.11	0.11	0.11

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.