HKG:8178 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	1.55	5.37	11.6	13.88	6.71	7.9
Short-Term Investments	-	-	-	1.02	5.18	3.44
Trading Asset Securities	0.22	0.32	0.56	1.39	17.68	27.12
Cash & Short-Term Investments	1.77	5.69	12.15	16.29	29.57	38.46
Cash Growth	-86.88%	-53.17%	-25.38%	-44.92%	-23.12%	-29.68%
Accounts Receivable	23.41	18.94	15.58	18.4	14.03	2.8
Other Receivables	30.93	34.07	45.91	0.01	-	4.61
Receivables	54.34	53.01	61.49	111.51	61.94	75.21
Inventory	0.28	0.25	0.12	0.06	1.28	0.39
Prepaid Expenses	1.78	-	-	8.28	0.4	0.15
Other Current Assets	-	1.81	1.18	-	-	-
Total Current Assets	58.17	60.76	74.95	136.13	93.19	114.21
Property, Plant & Equipment	4.66	2.07	3.99	6.07	3.95	7.55
Long-Term Investments	19.09	21.59	10.9	43.03	42.86	50.85
Goodwill	19.56	19.56	6.5	6.5	6.5	3.87
Other Intangible Assets	1.26	1.69	2.56	3.86	4.73	5.14
Long-Term Deferred Tax Assets	5.69	5.62	5.52	5.46	4.08	3.95
Other Long-Term Assets	170.44	216.62	245.46	267.73	274.55	318.11
Total Assets	278.86	327.9	349.88	468.78	487.86	560.07
Accounts Payable	2.15	2.99	3.46	10.3	6.4	4.28
Accrued Expenses	8.2	6.19	7.16	5.77	5.08	6.81
Short-Term Debt	33.42	35.65	43.5	120.32	12.79	30.21
Current Portion of Leases	2.05	1.37	2.22	2.23	1.43	2.75
Current Income Taxes Payable	0.14	-	-	-	0.1	0.09
Current Unearned Revenue	1.33	2.18	1.57	10.75	4.34	1.32
Other Current Liabilities	8.52	8.94	8.67	7.75	22.98	11.08
Total Current Liabilities	55.81	57.31	66.56	157.12	53.11	56.52
Long-Term Debt	30.72	25.09	21.54	17.34	76.02	77.6
Long-Term Leases	2.12	0.19	0.81	2.69	0.03	1.01
Long-Term Unearned Revenue	-	0.18	-	10.55	-	-
Long-Term Deferred Tax Liabilities	0.13	0.13	0.04	4.9	4.44	9.36
Total Liabilities	88.77	82.9	88.94	192.59	133.6	144.48
Common Stock	7.33	7.33	6.18	5.15	3.43	574.42
Additional Paid-In Capital	192.71	192.71	178.46	158.19	135.04	108.29
Retained Earnings	-2.25	53.38	97.81	106.92	189.22	-292.58
Comprehensive Income & Other	3.19	2.12	-11.69	13.77	31.17	29.68
Total Common Equity	200.98	255.53	270.76	284.02	358.86	419.81
Minority Interest	-10.89	-10.53	-9.82	-7.83	-4.6	-4.23
Shareholders' Equity	190.09	245	260.94	276.19	354.26	415.59
Total Liabilities & Equity	278.86	327.9	349.88	468.78	487.86	560.07
Total Debt	68.3	62.29	68.06	142.58	90.27	111.57
Net Cash (Debt)	-66.53	-56.6	-55.91	-126.3	-60.71	-73.11
Net Cash Per Share	-0.91	-0.84	-0.95	-2.62	-2.12	-3.06
Filing Date Shares Outstanding	73.27	73.27	61.77	51.47	34.31	23.93
Total Common Shares Outstanding	73.27	73.27	61.77	51.47	34.31	23.93
Working Capital	2.36	3.45	8.39	-20.99	40.08	57.69
Book Value Per Share	2.74	3.49	4.38	5.52	10.46	17.54
Tangible Book Value	180.17	234.29	261.7	273.66	347.63	410.81
Tangible Book Value Per Share	2.46	3.20	4.24	5.32	10.13	17.16
Machinery	-	5.1	5.95	6.42	6.47	6.33
Leasehold Improvements	-	2.29	2.29	2.36	2.36	2.36

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