Palinda 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	2.61	7.3	3.22	3.97	4.04	7.92
Short-Term Investments	0.02	0.29	0.28	-	-	-
Cash & Short-Term Investments	2.63	7.59	3.5	3.97	4.04	7.92
Cash Growth	-23.97%	116.71%	-11.90%	-1.61%	-48.98%	94.09%
Accounts Receivable	7.73	10.27	51.88	34.28	41.89	32.85
Other Receivables	0.23	0.24	0.45	-	0.15	1.95
Receivables	7.96	10.51	52.33	34.28	42.04	34.79
Inventory	571.07	561.57	393.72	370.03	393.12	338.92
Prepaid Expenses	0.21	0.06	0.17	0.84	2.44	4.16
Other Current Assets	-	-	0.19	4.97	-	0.22
Total Current Assets	581.87	579.73	449.9	414.09	441.65	386.01
Property, Plant & Equipment	0.09	0.44	46.08	49.02	6.34	58.19
Goodwill	-	-	-	-	-	24.74
Other Long-Term Assets	-	-	-	6.97	6.7	-
Total Assets	581.95	580.17	495.98	470.08	454.68	468.94
Accounts Payable	17.61	11.61	0.7	3.44	64.56	0.59
Accrued Expenses	5.98	6.43	0.75	-	2.39	14.49
Short-Term Debt	116.89	116.89	125.63	90	65.59	69.54
Current Portion of Long-Term Debt	-	-	-	-	5.75	-
Current Portion of Leases	0.05	0.4	1.45	0.24	2.71	0.76
Current Income Taxes Payable	0.37	-	-	0.06	-	-
Current Unearned Revenue	0.22	0.78	0.5	-	0.86	0.29
Other Current Liabilities	1.26	5.52	0.69	20.5	11.01	2.02
Total Current Liabilities	142.38	141.62	129.72	114.24	152.86	87.68
Long-Term Debt	-	-	-	-	-	5.65
Long-Term Leases	-	0.01	0.09	-	1.89	0.39
Long-Term Deferred Tax Liabilities	-	-	-	-	-	12.2
Total Liabilities	142.38	141.63	129.81	114.24	154.75	105.92
Common Stock	190.78	190.78	119.62	99.69	58.66	58.66
Additional Paid-In Capital	681.71	681.71	681.96	682.03	678.67	678.67
Retained Earnings	-433.03	-434.06	-435.36	-426.66	-433.39	-370.23
Comprehensive Income & Other	0.11	0.11	-0.05	0.79	1.33	1.23
Total Common Equity	439.57	438.54	366.17	355.84	305.26	368.32
Minority Interest	-	-	-	-	-5.33	-5.3
Shareholders' Equity	439.57	438.54	366.17	355.84	299.93	363.02
Total Liabilities & Equity	581.95	580.17	495.98	470.08	454.68	468.94
Total Debt	116.95	117.31	127.17	90.24	75.94	76.34
Net Cash (Debt)	-114.32	-109.72	-123.67	-86.26	-71.9	-68.42
Net Cash Per Share	-0.07	-0.08	-0.12	-0.11	-0.12	-0.13
Filing Date Shares Outstanding	1,908	1,908	1,196	996.86	586.58	586.58
Total Common Shares Outstanding	1,908	1,908	1,196	996.86	586.58	586.58
Working Capital	439.48	438.11	320.18	299.86	288.79	298.33
Book Value Per Share	0.23	0.23	0.31	0.36	0.52	0.63
Tangible Book Value	439.57	438.54	366.17	355.84	305.26	343.58
Tangible Book Value Per Share	0.23	0.23	0.31	0.36	0.52	0.59
Land	-	-	15.9	15.95	-	40.55
Buildings	-	-	-	-	-	22.71
Machinery	-	0.67	7.49	7.52	0.72	3.93
Leasehold Improvements	-	-	-	-	3.75	2.57

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.