Jimu Group 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	2.19	5.04	1.48	2.01	3.49
Cash & Short-Term Investments	2.19	5.04	1.48	2.01	3.49
Cash Growth	-56.46%	240.01%	-26.30%	-42.30%	-87.01%
Accounts Receivable	-	2.13	12.92	6.46	4.51
Other Receivables	0.12	0.38	0.39	0.04	0.38
Receivables	0.12	2.51	13.31	6.5	4.88
Inventory	10.16	13.16	12.97	17.18	12.16
Prepaid Expenses	0.13	0.19	0.45	0.48	0.3
Other Current Assets	0.44	0.59	0.52	0.34	0.18
Total Current Assets	13.04	21.49	28.74	26.51	21.01
Property, Plant & Equipment	1.83	2.31	1.88	2.56	0.42
Long-Term Accounts Receivable	-	-	-	-	0.03
Long-Term Deferred Tax Assets	-	-	-	0.23	0.3
Other Long-Term Assets	0.27	0.24	0.11	0.27	0.14
Total Assets	15.14	24.03	30.73	29.57	21.91
Accounts Payable	0.66	2.42	4	4.41	9.79
Accrued Expenses	2	1.42	1.6	5.84	4.77
Short-Term Debt	-	-	-	-	8.03
Current Portion of Long-Term Debt	-	-	4.65	-	-
Current Portion of Leases	1.01	0.86	1.65	1.66	0.79
Current Income Taxes Payable	-	1.22	1.28	1.81	1.38
Current Unearned Revenue	-	0.03	0.02	0.02	0.75
Other Current Liabilities	1.14	1.13	0.26	1.81	1.67
Total Current Liabilities	4.81	7.09	13.45	15.54	27.17
Long-Term Debt	-	-	0.71	11.56	-
Long-Term Leases	0.12	0.79	0.26	1.24	0.49
Long-Term Unearned Revenue	-	-	-	-	0
Long-Term Deferred Tax Liabilities	-	-	-	-	0.49
Total Liabilities	4.93	7.88	14.42	28.34	28.15
Common Stock	30.34	30.34	21.67	7.22	5.02
Additional Paid-In Capital	66.89	66.89	65.31	66.21	55.78
Retained Earnings	-92.17	-86.33	-75.79	-77.33	-72.21
Comprehensive Income & Other	5.15	5.25	5.12	5.13	5.17
Shareholders' Equity	10.22	16.15	16.31	1.24	-6.24
Total Liabilities & Equity	15.14	24.03	30.73	29.57	21.91
Total Debt	1.13	1.66	7.26	14.46	9.3
Net Cash (Debt)	1.06	3.38	-5.78	-12.45	-5.82
Net Cash Growth	-68.65%	-	-	-	-
Net Cash Per Share	0.01	0.03	-0.09	-0.41	-0.23
Filing Date Shares Outstanding	151.68	151.68	108.35	36.12	25.08
Total Common Shares Outstanding	151.68	151.68	108.35	36.12	25.08
Working Capital	8.23	14.4	15.29	10.97	-6.16
Book Value Per Share	0.07	0.11	0.15	0.03	-0.25
Tangible Book Value	10.22	16.15	16.31	1.24	-6.24
Tangible Book Value Per Share	0.07	0.11	0.15	0.03	-0.25
Machinery	0.79	0.73	0.12	2.25	2.3
Leasehold Improvements	0.74	0.36	-	1.35	1.46

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