Baijuyi Holdings Group 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	2.53	10.99	6.57	9.31	10.84
Short-Term Investments	-	51.52	42.09	39.42	29.29
Trading Asset Securities	28.82	36.17	23.93	68.17	6.83
Cash & Short-Term Investments	31.35	98.67	72.59	116.9	46.96
Cash Growth	-68.23%	35.93%	-37.90%	148.91%	-64.17%
Accounts Receivable	35.81	0.05	3.43	2.99	7.06
Other Receivables	-	0.28	0.57	0.76	1.13
Receivables	35.81	41.46	54.26	40.89	56.88
Inventory	17.29	3.71	4.7	4.44	6.02
Prepaid Expenses	39.77	3.41	4.63	3.89	8.01
Other Current Assets	-	-	8.58	91.7	140.74
Total Current Assets	124.22	147.25	144.75	257.82	258.61
Property, Plant & Equipment	161.64	168.59	177.27	164.29	171.6
Long-Term Investments	24.84	52.51	118.31	171.55	213.1
Goodwill	-	-	-	-	13.34
Long-Term Deferred Tax Assets	-	1.06	1.17	1.17	1.25
Total Assets	310.7	369.41	441.5	594.83	657.89
Accounts Payable	33.77	4.84	5.09	9.07	31.32
Accrued Expenses	-	28.29	29.28	39.77	39.08
Current Portion of Long-Term Debt	24.84	95.55	46.77	83.82	86.83
Current Portion of Leases	0.34	0.77	4.63	3.43	3.41
Current Income Taxes Payable	-	-	-	57.68	64.36
Current Unearned Revenue	6.67	9.08	10.19	8.15	7.47
Other Current Liabilities	-	-	-	53.07	44.83
Total Current Liabilities	65.62	138.52	95.96	254.98	277.3
Long-Term Debt	78.11	7.55	27.52	39.22	54.63
Long-Term Leases	0.08	0.07	1.04	4.72	8.15
Total Liabilities	143.8	146.14	124.52	298.93	340.08
Common Stock	51.56	51.56	51.56	53.36	53.36
Additional Paid-In Capital	-	1,188	1,188	1,204	1,204
Retained Earnings	-	-1,009	-882.94	-737.03	-720.98
Comprehensive Income & Other	115.33	-7.07	-39.23	-223.64	-213.19
Total Common Equity	166.89	223.28	317.51	296.24	322.73
Minority Interest	-	-0	-0.53	-0.33	-4.92
Shareholders' Equity	166.89	223.27	316.98	295.91	317.81
Total Liabilities & Equity	310.7	369.41	441.5	594.83	657.89
Total Debt	103.36	103.93	79.96	131.19	153.02
Net Cash (Debt)	-72.02	-5.26	-7.37	-14.29	-106.05
Net Cash Per Share	-0.01	-0.00	-0.00	-0.00	-0.02
Filing Date Shares Outstanding	4,774	5,156	5,156	5,336	5,336
Total Common Shares Outstanding	4,774	5,156	5,156	5,336	5,336
Working Capital	58.6	8.73	48.79	2.84	-18.69
Book Value Per Share	0.03	0.04	0.06	0.06	0.06
Tangible Book Value	166.89	223.28	317.51	296.24	309.39
Tangible Book Value Per Share	0.03	0.04	0.06	0.06	0.06
Land	-	10.5	11.59	11.6	12.35
Buildings	-	81.72	90.15	88.24	92.41
Machinery	-	27.01	27.26	24.38	23.62
Leasehold Improvements	-	90.88	81.28	62.53	56.16

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