Almana 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	5.15	7.02	18.17	4.96	1.86
Short-Term Investments	-	6.13	0.03	0.16	0.53
Cash & Short-Term Investments	5.15	13.15	18.2	5.12	2.39
Cash Growth	-60.88%	-27.72%	255.74%	114.38%	19.72%
Accounts Receivable	13.96	6.89	2.73	10.69	11.97
Other Receivables	-	0.52	0.13	-	-0.33
Receivables	13.96	7.41	2.86	10.69	11.64
Inventory	0.36	0.24	0.2	0.16	1.66
Prepaid Expenses	5.42	0.19	0.67	0.74	0.32
Total Current Assets	24.88	20.99	21.92	16.71	16
Property, Plant & Equipment	2.52	2.59	2.55	2.66	2.97
Long-Term Investments	-	0.38	0.08	0.33	0.83
Other Long-Term Assets	-	2.5	2.5	2.5	2.5
Total Assets	27.4	26.46	27.05	22.19	22.3
Accounts Payable	2.27	1.98	1.92	2.43	7.89
Accrued Expenses	-	1.5	2.16	1.67	5.31
Short-Term Debt	-	-	0.54	1.38	34.64
Current Portion of Long-Term Debt	-	-	-	-	13.86
Current Portion of Leases	0.03	0.06	0.04	0.09	0.53
Current Income Taxes Payable	0.64	0.62	0.46	1.87	1.44
Other Current Liabilities	1.06	0.56	0.5	9.53	6.55
Total Current Liabilities	4	4.71	5.62	16.97	70.23
Long-Term Leases	-	0.04	-	0.04	0.03
Total Liabilities	4	4.75	5.62	17	70.26
Common Stock	9.11	9.11	9.11	2.28	1.25
Additional Paid-In Capital	-	15.92	15.92	4.78	-
Retained Earnings	-	-2.73	-2.92	-1.28	-50.57
Comprehensive Income & Other	14.3	-0.58	-0.68	-0.59	1.36
Total Common Equity	23.41	21.72	21.43	5.19	-47.96
Shareholders' Equity	23.41	21.72	21.43	5.19	-47.96
Total Liabilities & Equity	27.4	26.46	27.05	22.19	22.3
Total Debt	0.03	0.09	0.57	1.51	49.07
Net Cash (Debt)	5.11	13.06	17.62	3.61	-46.68
Net Cash Growth	-60.86%	-25.88%	388.28%	-	-
Net Cash Per Share	0.05	0.11	0.34	0.17	-3.00
Filing Date Shares Outstanding	111.46	113.87	113.87	28.47	15.59
Total Common Shares Outstanding	111.46	113.87	113.87	28.47	15.59
Working Capital	20.89	16.28	16.31	-0.26	-54.23
Book Value Per Share	0.21	0.19	0.19	0.18	-3.08
Tangible Book Value	23.41	21.72	21.43	5.19	-47.96
Tangible Book Value Per Share	0.21	0.19	0.19	0.18	-3.08
Machinery	-	2.54	2.54	2.54	2.54
Leasehold Improvements	-	0.17	0.17	0.17	0.17

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