HKG:8070 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	13.68	6.13	11.71	19.33	4.7
Short-Term Investments	65.55	42.54	56.04	1.34	0.38
Cash & Short-Term Investments	79.23	48.67	67.75	20.68	5.08
Cash Growth	62.79%	-28.17%	227.67%	306.85%	-30.11%
Accounts Receivable	81.05	59.21	25.03	69.76	54.32
Other Receivables	14.33	5.48	5.23	6.98	3.12
Receivables	95.38	64.69	30.26	76.73	57.44
Inventory	42.46	34.43	53.15	104.11	81.53
Prepaid Expenses	4.7	1.86	4.4	8.05	5.33
Other Current Assets	10.62	28.03	19.95	13.64	11.76
Total Current Assets	232.39	177.67	175.51	223.2	161.15
Property, Plant & Equipment	46.55	39.98	34.97	15.03	16.52
Total Assets	278.94	217.65	210.47	238.22	177.67
Accounts Payable	88.48	51.89	37.79	79.02	48.92
Accrued Expenses	11.07	10.69	6.01	9.03	9.73
Short-Term Debt	2.99	1.97	2.04	20.35	21.73
Current Portion of Long-Term Debt	10.49	18.2	35.01	32.18	21.14
Current Portion of Leases	1.58	3.08	-	2.08	2.17
Current Income Taxes Payable	9.28	4.46	1.64	2.38	0.78
Current Unearned Revenue	28.81	42.63	29.85	11.38	1.71
Total Current Liabilities	152.7	132.92	112.34	156.42	106.17
Long-Term Leases	-	-	-	-	1.95
Total Liabilities	152.7	132.92	112.34	156.42	108.12
Common Stock	2	2	2	2	2
Additional Paid-In Capital	24.97	24.97	24.97	24.97	24.97
Retained Earnings	97.56	56.61	69.06	51.88	35.07
Comprehensive Income & Other	1.72	1.18	2.13	2.97	7.51
Total Common Equity	126.26	84.76	98.16	81.82	69.56
Minority Interest	-0.03	-0.03	-0.02	-0.01	-0.01
Shareholders' Equity	126.23	84.74	98.14	81.81	69.55
Total Liabilities & Equity	278.94	217.65	210.47	238.22	177.67
Total Debt	15.06	23.25	37.05	54.61	46.99
Net Cash (Debt)	64.17	25.41	30.7	-33.93	-41.91
Net Cash Growth	152.50%	-17.22%	-	-	-
Net Cash Per Share	0.32	0.13	0.15	-0.17	-0.21
Filing Date Shares Outstanding	200	200	200	200	200
Total Common Shares Outstanding	200	200	200	200	200
Working Capital	79.68	44.76	63.17	66.78	54.98
Book Value Per Share	0.63	0.42	0.49	0.41	0.35
Tangible Book Value	126.26	84.76	98.16	81.82	69.56
Tangible Book Value Per Share	0.63	0.42	0.49	0.41	0.35
Land	21.68	21.68	21.68	-	-
Machinery	41.1	33.1	28.59	28.96	28.7
Leasehold Improvements	8.75	5.18	4.73	3.03	2.69