Palinda Group Holdings 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	0.27	7.3	3.22	3.97	4.04
Short-Term Investments	0.16	0.29	0.28	-	-
Cash & Short-Term Investments	0.43	7.59	3.5	3.97	4.04
Cash Growth	-94.31%	116.71%	-11.90%	-1.61%	-48.98%
Accounts Receivable	28.21	10.27	51.88	34.28	41.89
Other Receivables	0.02	0.24	0.45	-	0.15
Receivables	28.23	10.51	52.33	34.28	42.04
Inventory	479.39	561.57	393.72	370.03	393.12
Prepaid Expenses	0.11	0.06	0.17	0.84	2.44
Other Current Assets	-	-	0.19	4.97	-
Total Current Assets	508.16	579.73	449.9	414.09	441.65
Property, Plant & Equipment	0.15	0.44	46.08	49.02	6.34
Other Long-Term Assets	-	-	-	6.97	6.7
Total Assets	508.31	580.17	495.98	470.08	454.68
Accounts Payable	35.87	11.61	0.7	3.44	64.56
Accrued Expenses	14.13	6.43	0.75	-	2.39
Short-Term Debt	116.89	116.89	125.63	90	65.59
Current Portion of Long-Term Debt	-	-	-	-	5.75
Current Portion of Leases	0.15	0.4	1.45	0.24	2.71
Current Income Taxes Payable	-	-	-	0.06	-
Current Unearned Revenue	-	0.78	0.5	-	0.86
Other Current Liabilities	0.76	5.52	0.69	20.5	11.01
Total Current Liabilities	167.8	141.62	129.72	114.24	152.86
Long-Term Leases	-	0.01	0.09	-	1.89
Total Liabilities	167.8	141.63	129.81	114.24	154.75
Common Stock	190.78	190.78	119.62	99.69	58.66
Additional Paid-In Capital	681.71	681.71	681.96	682.03	678.67
Retained Earnings	-532.09	-434.06	-435.36	-426.66	-433.39
Comprehensive Income & Other	0.11	0.11	-0.05	0.79	1.33
Total Common Equity	340.51	438.54	366.17	355.84	305.26
Minority Interest	-	-	-	-	-5.33
Shareholders' Equity	340.51	438.54	366.17	355.84	299.93
Total Liabilities & Equity	508.31	580.17	495.98	470.08	454.68
Total Debt	117.04	117.31	127.17	90.24	75.94
Net Cash (Debt)	-116.61	-109.72	-123.67	-86.26	-71.9
Net Cash Per Share	-0.06	-0.08	-0.12	-0.11	-0.12
Filing Date Shares Outstanding	1,908	1,908	1,196	996.86	586.58
Total Common Shares Outstanding	1,908	1,908	1,196	996.86	586.58
Working Capital	340.35	438.11	320.18	299.86	288.79
Book Value Per Share	0.18	0.23	0.31	0.36	0.52
Tangible Book Value	340.51	438.54	366.17	355.84	305.26
Tangible Book Value Per Share	0.18	0.23	0.31	0.36	0.52
Land	-	-	15.9	15.95	-
Machinery	0.68	0.67	7.49	7.52	0.72
Leasehold Improvements	-	-	-	-	3.75

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