Kaisun Holdings 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	23.03	70.78	9.91	7.82	8.28	10.35
Short-Term Investments	309.95	24.62	25.18	26.17	28.88	13.98
Trading Asset Securities	13.19	11.4	14.6	14.36	19.21	36.29
Cash & Short-Term Investments	346.17	106.79	49.69	48.35	56.37	60.63
Cash Growth	90.85%	114.92%	2.77%	-14.22%	-7.02%	-24.21%
Accounts Receivable	63.4	76.19	74.16	50.51	23.89	27.28
Other Receivables	-	205.55	57.3	46.3	20.02	13.56
Receivables	63.4	281.74	131.46	96.81	43.91	40.85
Inventory	49.75	5.87	3.78	3.91	8.42	7
Prepaid Expenses	-	1.84	17.62	34.11	3.16	4.4
Other Current Assets	-	1.31	0.58	0.89	0.96	1.12
Total Current Assets	459.32	397.55	203.13	184.06	112.81	113.98
Property, Plant & Equipment	24.04	83.81	53.65	50.4	103.07	84.17
Long-Term Investments	-	-	-	10.4	17.4	19.1
Other Intangible Assets	244.49	242.39	260.85	278.57	128.04	110.37
Long-Term Deferred Tax Assets	8.94	9.24	8.52	8.31	7.08	6.17
Other Long-Term Assets	8.25	8.02	-	-	-	20
Total Assets	745.04	741	526.15	531.73	368.39	353.79
Accounts Payable	12.54	13.64	11.26	22.97	4.15	5.31
Accrued Expenses	-	-	-	-	17.8	11.04
Short-Term Debt	46.8	60.16	61.49	60.21	63.56	50
Current Portion of Long-Term Debt	-	-	-	-	0.54	0.53
Current Portion of Leases	0.03	0.13	0.19	0.73	1.01	1.23
Current Income Taxes Payable	8.29	8.03	2.13	2.83	3.66	4.13
Current Unearned Revenue	132.04	128.95	54	44.12	40.98	-
Other Current Liabilities	420.04	436.16	294.69	249.36	163.27	134.09
Total Current Liabilities	619.73	647.05	423.75	380.21	294.97	206.34
Long-Term Leases	0.03	0.03	0.16	0.05	0.83	1.39
Long-Term Deferred Tax Liabilities	18.41	19.11	22.25	25.96	30.38	26.01
Other Long-Term Liabilities	152.79	92.75	111.17	126.36	11.46	21.95
Total Liabilities	790.95	758.94	557.33	532.57	337.63	255.69
Common Stock	58.34	58.34	58.34	57.66	57.66	57.66
Additional Paid-In Capital	1,362	1,362	1,362	1,361	1,361	1,361
Retained Earnings	-1,472	-1,448	-1,457	-1,425	-1,410	-1,343
Comprehensive Income & Other	-11.59	-11.35	-14.09	-10.65	2.75	-0.25
Total Common Equity	-63.68	-39	-50.62	-16.97	11.79	75.15
Minority Interest	17.76	21.05	19.44	16.13	18.97	22.95
Shareholders' Equity	-45.92	-17.95	-31.18	-0.84	30.76	98.1
Total Liabilities & Equity	745.04	741	526.15	531.73	368.39	353.79
Total Debt	46.85	60.31	61.84	60.99	65.94	53.15
Net Cash (Debt)	299.32	46.48	-12.15	-12.64	-9.57	7.48
Net Cash Growth	122.82%	-	-	-	-	-69.63%
Net Cash Per Share	0.52	0.08	-0.02	-0.02	-0.02	0.01
Filing Date Shares Outstanding	583.42	583.42	583.42	576.57	576.57	576.57
Total Common Shares Outstanding	583.42	583.42	583.42	576.57	576.57	576.57
Working Capital	-160.42	-249.51	-220.62	-196.15	-182.16	-92.36
Book Value Per Share	-0.11	-0.07	-0.09	-0.03	0.02	0.13
Tangible Book Value	-308.17	-281.39	-311.46	-295.53	-116.25	-35.22
Tangible Book Value Per Share	-0.53	-0.48	-0.53	-0.51	-0.20	-0.06
Buildings	-	7.05	6.68	6.86	7.44	7.21
Machinery	-	18.67	12.98	13.16	11.05	10.46
Construction In Progress	-	56.4	5.59	2.83	-	-
Leasehold Improvements	-	12.2	12.59	7.38	7.66	8.12

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.