Jisheng Group 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	5.35	6.23	5.48	2.8	1.31	14.32
Short-Term Investments	9.31	2.62	5.25	13	6.88	1.22
Cash & Short-Term Investments	14.67	8.85	10.73	15.8	8.19	15.53
Cash Growth	-41.96%	-17.58%	-32.07%	92.95%	-47.28%	167.76%
Accounts Receivable	25.34	6.2	5.71	9.26	14.31	11.25
Other Receivables	3.03	-	-	-	0.01	0.24
Receivables	28.37	6.2	5.71	9.26	14.31	11.49
Inventory	11.95	18.63	11.96	18.29	17.45	10.56
Other Current Assets	-	9.82	9.19	-	8.14	1.06
Total Current Assets	54.98	43.5	37.59	43.35	48.09	38.63
Property, Plant & Equipment	3.46	2.71	3.46	6.08	16.62	22.81
Long-Term Investments	-	-	-	0	-	-
Goodwill	-	-	-	-	-	4.31
Other Long-Term Assets	-	0.42	0.44	0.74	0.78	5.15
Total Assets	58.45	46.63	41.49	50.17	65.49	70.9
Accounts Payable	17.63	4.67	5.95	17.51	17.73	10.44
Accrued Expenses	10.33	7.94	3.49	12.8	18.01	9.62
Short-Term Debt	-	-	0.41	2.22	2	-
Current Portion of Long-Term Debt	0.93	1.68	-	-	-	-
Current Portion of Leases	3.87	2.35	2.7	2.44	7.25	6.46
Current Income Taxes Payable	-	-	-	0.06	0.06	0.06
Current Unearned Revenue	-	0.59	-	0.5	3.25	5.62
Other Current Liabilities	0.47	0.67	-	0.7	0.7	-
Total Current Liabilities	33.23	17.9	12.55	36.23	49	32.2
Long-Term Debt	4.24	3.71	-	-	-	-
Long-Term Leases	-	4.02	6.56	8.23	11.01	16.58
Other Long-Term Liabilities	-	-	-	-	-	0.7
Total Liabilities	37.47	25.63	19.11	44.46	60.01	49.48
Common Stock	30.55	30.55	30.55	16.97	8.32	8.32
Additional Paid-In Capital	45.15	45.15	45.15	42.5	35.12	35.12
Retained Earnings	-76.87	-76.07	-74.13	-69.08	-56.95	-42.94
Comprehensive Income & Other	21.68	21.38	21.37	21.77	23.46	23.26
Total Common Equity	20.51	21	22.94	12.16	9.95	23.75
Minority Interest	0.47	-	-0.56	-6.45	-4.48	-2.33
Shareholders' Equity	20.98	21	22.38	5.71	5.48	21.42
Total Liabilities & Equity	58.45	46.63	41.49	50.17	65.49	70.9
Total Debt	9.03	11.76	9.67	12.89	20.27	23.04
Net Cash (Debt)	5.63	-2.91	1.06	2.91	-12.08	-7.5
Net Cash Growth	-50.87%	-	-63.58%	-	-	-
Net Cash Per Share	0.15	-0.08	0.03	0.16	-1.12	-0.72
Filing Date Shares Outstanding	38.18	38.18	38.18	21.22	15.6	10.4
Total Common Shares Outstanding	38.18	38.18	38.18	21.22	10.4	10.4
Working Capital	21.76	25.6	25.04	7.12	-0.91	6.43
Book Value Per Share	0.54	0.55	0.60	0.57	0.96	2.28
Tangible Book Value	20.51	21	22.94	12.16	9.95	19.44
Tangible Book Value Per Share	0.54	0.55	0.60	0.57	0.96	1.87
Machinery	-	11.86	12.13	14.97	16.02	16.61
Leasehold Improvements	-	11.31	11.69	15.11	14.37	13.69

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