Phoenitron 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	53.53	13.82	7.22	6.24	3.68	8.82
Cash & Short-Term Investments	53.53	13.82	7.22	6.24	3.68	8.82
Cash Growth	716.70%	91.33%	15.84%	69.34%	-58.24%	-14.13%
Accounts Receivable	10.83	10.39	13.16	9.67	18.6	17.27
Other Receivables	7.41	4.48	5.1	4.77	11.72	16.35
Receivables	18.25	14.87	18.26	14.44	30.32	33.62
Inventory	1.62	2.1	1.04	3.26	2.32	1.96
Total Current Assets	73.4	30.8	26.52	23.93	36.33	44.4
Property, Plant & Equipment	7.05	7.32	9.38	8.35	13.92	16.18
Other Intangible Assets	14.25	4.71	0.42	0.42	0.42	0.42
Other Long-Term Assets	33.08	35.32	32.74	33.61	34.56	32.96
Total Assets	127.79	78.13	69.06	66.32	85.22	93.96
Accounts Payable	5.22	7.39	8.72	15.85	23.06	24.19
Accrued Expenses	-	-	-	-	3.01	3.41
Short-Term Debt	-	-	0.99	1.34	-	0.28
Current Portion of Leases	2.12	2.8	3.23	3.35	4.31	3.91
Current Income Taxes Payable	12.58	-	-	-	1.04	1.06
Other Current Liabilities	7.75	8.98	11.76	6.86	3.17	3.2
Total Current Liabilities	27.67	19.17	24.7	27.39	34.59	36.04
Long-Term Debt	-	16.54	-	-	-	-
Long-Term Leases	0.98	1.17	3.6	1.9	5.15	7.52
Pension & Post-Retirement Benefits	0.33	0.33	0.33	0.34	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0	0	0
Total Liabilities	28.98	37.21	28.62	29.63	39.74	43.57
Common Stock	116.07	105.07	105.07	105.07	105.07	105.07
Additional Paid-In Capital	383.35	377.33	377.33	377.33	377.33	377.33
Retained Earnings	-414.59	-454.99	-455.44	-459.82	-452.08	-446.32
Comprehensive Income & Other	13.75	13.29	13.26	13.88	14.94	14.09
Total Common Equity	98.58	40.7	40.21	36.46	45.25	50.16
Minority Interest	0.23	0.23	0.23	0.23	0.23	0.23
Shareholders' Equity	98.81	40.92	40.44	36.69	45.48	50.39
Total Liabilities & Equity	127.79	78.13	69.06	66.32	85.22	93.96
Total Debt	3.1	20.51	7.81	6.58	9.46	11.71
Net Cash (Debt)	50.43	-6.69	-0.59	-0.35	-5.78	-2.89
Net Cash Per Share	0.09	-0.01	-0.00	-0.00	-0.01	-0.01
Filing Date Shares Outstanding	580.35	525.35	525.35	525.35	525.35	525.35
Total Common Shares Outstanding	580.35	525.35	525.35	525.35	525.35	525.35
Working Capital	45.72	11.62	1.82	-3.46	1.74	8.36
Book Value Per Share	0.17	0.08	0.08	0.07	0.09	0.10
Tangible Book Value	84.33	35.99	39.79	36.04	44.83	49.74
Tangible Book Value Per Share	0.15	0.07	0.08	0.07	0.09	0.09
Machinery	-	24.65	25.2	28.17	30.27	28.7
Leasehold Improvements	-	3.25	0.96	2.97	3.11	3.03

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