HKG:8178 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	14.93	5.37	11.6	13.88	6.71
Short-Term Investments	-	-	-	1.02	5.18
Trading Asset Securities	0.22	0.32	0.56	1.39	17.68
Cash & Short-Term Investments	15.15	5.69	12.15	16.29	29.57
Cash Growth	166.23%	-53.17%	-25.38%	-44.92%	-23.12%
Accounts Receivable	3.18	18.94	15.58	18.4	14.03
Other Receivables	32.36	34.07	45.91	0.01	-
Receivables	35.54	53.01	61.49	111.51	61.94
Inventory	0.18	0.25	0.12	0.06	1.28
Prepaid Expenses	-	-	-	8.28	0.4
Other Current Assets	1.28	1.81	1.18	-	-
Total Current Assets	52.15	60.76	74.95	136.13	93.19
Property, Plant & Equipment	3.42	2.07	3.99	6.07	3.95
Long-Term Investments	-	21.59	10.9	43.03	42.86
Goodwill	19.56	19.56	6.5	6.5	6.5
Other Intangible Assets	0.82	1.69	2.56	3.86	4.73
Long-Term Deferred Tax Assets	6.04	5.62	5.52	5.46	4.08
Other Long-Term Assets	170.22	216.62	245.46	267.73	274.55
Total Assets	252.21	327.9	349.88	468.78	487.86
Accounts Payable	2.99	2.99	3.46	10.3	6.4
Accrued Expenses	4.88	6.05	7.16	5.77	5.08
Short-Term Debt	30.5	35.65	43.5	120.32	12.79
Current Portion of Leases	1.94	1.37	2.22	2.23	1.43
Current Income Taxes Payable	0.14	0.14	-	-	0.1
Current Unearned Revenue	0.56	2.18	1.57	10.75	4.34
Other Current Liabilities	8.21	8.94	8.67	7.75	22.98
Total Current Liabilities	49.21	57.31	66.56	157.12	53.11
Long-Term Debt	30.41	25.09	21.54	17.34	76.02
Long-Term Leases	1.1	0.19	0.81	2.69	0.03
Long-Term Unearned Revenue	0.07	0.18	-	10.55	-
Pension & Post-Retirement Benefits	0.91	-	-	-	-
Long-Term Deferred Tax Liabilities	0.06	0.13	0.04	4.9	4.44
Total Liabilities	81.75	82.9	88.94	192.59	133.6
Common Stock	11.47	7.33	6.18	5.15	3.43
Additional Paid-In Capital	225.38	192.71	178.46	158.19	135.04
Retained Earnings	-46.06	53.38	97.81	106.92	189.22
Comprehensive Income & Other	-8.97	2.12	-11.69	13.77	31.17
Total Common Equity	181.83	255.53	270.76	284.02	358.86
Minority Interest	-11.37	-10.53	-9.82	-7.83	-4.6
Shareholders' Equity	170.46	245	260.94	276.19	354.26
Total Liabilities & Equity	252.21	327.9	349.88	468.78	487.86
Total Debt	63.95	62.29	68.06	142.58	90.27
Net Cash (Debt)	-48.8	-56.6	-55.91	-126.3	-60.71
Net Cash Per Share	-0.54	-0.73	-0.95	-2.62	-2.12
Filing Date Shares Outstanding	114.74	73.27	61.77	51.47	34.31
Total Common Shares Outstanding	114.74	73.27	61.77	51.47	34.31
Working Capital	2.95	3.45	8.39	-20.99	40.08
Book Value Per Share	1.58	3.49	4.38	5.52	10.46
Tangible Book Value	161.45	234.29	261.7	273.66	347.63
Tangible Book Value Per Share	1.41	3.20	4.24	5.32	10.13
Machinery	5.14	5.1	5.95	6.42	6.47
Leasehold Improvements	2.29	2.29	2.29	2.36	2.36

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