HKG:8191 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	0.83	8.43	7.8	2.54	11.43
Short-Term Investments	77.44	-	-	-	-
Cash & Short-Term Investments	78.27	8.43	7.8	2.54	11.43
Cash Growth	828.68%	8.02%	207.04%	-77.77%	-34.74%
Accounts Receivable	35.95	64.89	61.39	81.8	90.17
Other Receivables	-	27.85	27.33	20.35	21.48
Receivables	35.95	92.74	88.72	102.15	111.65
Inventory	154.96	262.6	259.23	151.11	137.58
Other Current Assets	11.07	17.67	18.72	48.45	38.59
Total Current Assets	280.25	381.43	374.48	304.25	299.25
Property, Plant & Equipment	269.28	327.99	369.84	414.3	395.24
Other Intangible Assets	0.57	0.63	0.66	0.68	0.75
Long-Term Deferred Tax Assets	-	9.2	2.97	-	1.88
Long-Term Deferred Charges	-	-	-	0.08	0.56
Other Long-Term Assets	25.41	25.3	26.37	25.94	75.43
Total Assets	575.51	744.55	774.32	745.25	773.09
Accounts Payable	38.95	32.06	19.14	30.55	27.35
Accrued Expenses	-	81.28	75.97	70.44	50.99
Short-Term Debt	-	22.7	7.83	8.98	18.81
Current Portion of Long-Term Debt	66.03	146.4	173.56	168.86	200.31
Current Portion of Leases	-	28.32	20.02	15.97	57.76
Current Income Taxes Payable	0.11	0.13	0.13	0.13	0.13
Current Unearned Revenue	13.37	16.41	13.74	10	10.35
Other Current Liabilities	58.08	1.36	11.13	19.25	5.33
Total Current Liabilities	176.54	328.66	321.51	324.16	371.03
Long-Term Debt	308.21	174.34	155.52	129.62	73.92
Long-Term Leases	-	19.95	14.78	8.97	19.43
Long-Term Unearned Revenue	18.1	26.11	28.16	22.02	26.65
Long-Term Deferred Tax Liabilities	6.9	2.79	2.95	5.98	5.04
Total Liabilities	509.75	551.84	522.92	490.76	496.07
Common Stock	272.38	270.89	270.89	270.89	268.92
Retained Earnings	-	-10.66	35.62	34.16	25.82
Comprehensive Income & Other	-206.62	-67.52	-55.1	-50.57	-17.71
Shareholders' Equity	65.76	192.71	251.4	254.48	277.03
Total Liabilities & Equity	575.51	744.55	774.32	745.25	773.09
Total Debt	374.24	391.7	371.71	332.4	370.22
Net Cash (Debt)	-295.97	-383.28	-363.91	-329.86	-358.79
Net Cash Per Share	-5.15	-7.28	-6.91	-6.32	-8.31
Filing Date Shares Outstanding	61.97	52.66	52.66	52.66	49.96
Total Common Shares Outstanding	61.97	52.66	52.66	52.66	49.96
Working Capital	103.72	52.78	52.96	-19.91	-71.78
Book Value Per Share	1.06	3.66	4.77	4.83	5.55
Tangible Book Value	65.19	192.08	250.74	253.81	276.28
Tangible Book Value Per Share	1.05	3.65	4.76	4.82	5.53
Buildings	-	173.26	177.79	180.92	184.6
Machinery	-	435.87	433.43	436.08	386.93
Construction In Progress	-	19.52	22.82	23.62	32.94

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