Jimu Group 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	10.78	5.04	1.48	2.01	3.49	26.83
Cash & Short-Term Investments	10.78	5.04	1.48	2.01	3.49	26.83
Cash Growth	887.36%	240.01%	-26.30%	-42.30%	-87.01%	-20.11%
Accounts Receivable	-	2.13	12.92	6.46	4.51	3.19
Other Receivables	0.4	0.38	0.39	0.04	0.38	1.36
Receivables	0.4	2.51	13.31	6.5	4.88	4.55
Inventory	6	13.16	12.97	17.18	12.16	-
Prepaid Expenses	0.14	0.19	0.45	0.48	0.3	0.79
Other Current Assets	0.6	0.59	0.52	0.34	0.18	1.12
Total Current Assets	17.93	21.49	28.74	26.51	21.01	33.29
Property, Plant & Equipment	2.48	2.31	1.88	2.56	0.42	0.31
Long-Term Accounts Receivable	-	-	-	-	0.03	0.09
Long-Term Deferred Tax Assets	-	-	-	0.23	0.3	-
Other Long-Term Assets	0.24	0.24	0.11	0.27	0.14	0.08
Total Assets	20.64	24.03	30.73	29.57	21.91	33.76
Accounts Payable	3.07	2.42	4	4.41	9.79	0.95
Accrued Expenses	1.1	1.42	1.6	5.84	4.77	7.57
Short-Term Debt	-	-	-	-	8.03	-
Current Portion of Long-Term Debt	-	-	4.65	-	-	-
Current Portion of Leases	1	0.86	1.65	1.66	0.79	0.68
Current Income Taxes Payable	1.24	1.22	1.28	1.81	1.38	1.9
Current Unearned Revenue	0.03	0.03	0.02	0.02	0.75	1.39
Other Current Liabilities	1.34	1.13	0.26	1.81	1.67	2.91
Total Current Liabilities	7.78	7.09	13.45	15.54	27.17	15.41
Long-Term Debt	-	-	0.71	11.56	-	7
Long-Term Leases	0.64	0.79	0.26	1.24	0.49	0.93
Long-Term Unearned Revenue	-	-	-	-	0	0.42
Long-Term Deferred Tax Liabilities	-	-	-	-	0.49	1.44
Other Long-Term Liabilities	-	-	-	-	-	0.01
Total Liabilities	8.42	7.88	14.42	28.34	28.15	25.19
Common Stock	30.34	30.34	21.67	7.22	5.02	5.02
Additional Paid-In Capital	66.89	66.89	65.31	66.21	55.78	55.78
Retained Earnings	-90.26	-86.33	-75.79	-77.33	-72.21	-57.33
Comprehensive Income & Other	5.25	5.25	5.12	5.13	5.17	5.1
Shareholders' Equity	12.22	16.15	16.31	1.24	-6.24	8.57
Total Liabilities & Equity	20.64	24.03	30.73	29.57	21.91	33.76
Total Debt	1.64	1.66	7.26	14.46	9.3	8.6
Net Cash (Debt)	9.14	3.38	-5.78	-12.45	-5.82	18.23
Net Cash Growth	-	-	-	-	-	-26.43%
Net Cash Per Share	0.07	0.03	-0.09	-0.41	-0.23	0.75
Filing Date Shares Outstanding	151.68	151.68	108.35	36.12	25.08	25.08
Total Common Shares Outstanding	151.68	151.68	108.35	36.12	25.08	25.08
Working Capital	10.14	14.4	15.29	10.97	-6.16	17.88
Book Value Per Share	0.08	0.11	0.15	0.03	-0.25	0.34
Tangible Book Value	12.22	16.15	16.31	1.24	-6.24	8.57
Tangible Book Value Per Share	0.08	0.11	0.15	0.03	-0.25	0.34
Machinery	-	0.73	0.12	2.25	2.3	2.29
Leasehold Improvements	-	0.36	-	1.35	1.46	1.42

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