Kaisun Holdings 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	46.9	70.78	9.91	7.82	8.28
Short-Term Investments	28.23	24.62	25.18	26.17	28.88
Trading Asset Securities	13.06	11.4	14.6	14.36	19.21
Cash & Short-Term Investments	88.19	106.79	49.69	48.35	56.37
Cash Growth	-17.42%	114.92%	2.77%	-14.22%	-7.02%
Accounts Receivable	20.41	76.19	74.16	50.51	23.89
Other Receivables	149.46	205.55	57.3	46.3	20.02
Receivables	169.87	281.74	131.46	96.81	43.91
Inventory	5.09	5.87	3.78	3.91	8.42
Prepaid Expenses	1.15	1.84	17.62	34.11	3.16
Other Current Assets	0.46	1.31	0.58	0.89	0.96
Total Current Assets	264.75	397.55	203.13	184.06	112.81
Property, Plant & Equipment	49.74	83.81	53.65	50.4	103.07
Long-Term Investments	-	-	-	10.4	17.4
Other Intangible Assets	187.41	242.39	260.85	278.57	128.04
Long-Term Deferred Tax Assets	8.59	9.24	8.52	8.31	7.08
Other Long-Term Assets	2.17	8.02	-	-	-
Total Assets	512.65	741	526.15	531.73	368.39
Accounts Payable	9.98	13.64	11.26	22.97	4.15
Accrued Expenses	-	-	-	-	17.8
Short-Term Debt	49.36	61.49	61.49	60.21	63.56
Current Portion of Long-Term Debt	-	-	-	-	0.54
Current Portion of Leases	0.18	0.13	0.19	0.73	1.01
Current Income Taxes Payable	0.54	8.03	2.13	2.83	3.66
Current Unearned Revenue	137.07	128.95	54	44.12	40.98
Other Current Liabilities	288.73	434.82	294.69	249.36	163.27
Total Current Liabilities	485.84	647.05	423.75	380.21	294.97
Long-Term Leases	0.2	0.03	0.16	0.05	0.83
Long-Term Deferred Tax Liabilities	3.69	19.11	22.25	25.96	30.38
Other Long-Term Liabilities	92.56	92.75	111.17	126.36	11.46
Total Liabilities	582.28	758.94	557.33	532.57	337.63
Common Stock	58.34	58.34	58.34	57.66	57.66
Additional Paid-In Capital	1,362	1,362	1,362	1,361	1,361
Retained Earnings	-1,496	-1,448	-1,457	-1,425	-1,410
Comprehensive Income & Other	-11.83	-11.35	-14.09	-10.65	2.75
Total Common Equity	-87.41	-39	-50.62	-16.97	11.79
Minority Interest	17.77	21.05	19.44	16.13	18.97
Shareholders' Equity	-69.64	-17.95	-31.18	-0.84	30.76
Total Liabilities & Equity	512.65	741	526.15	531.73	368.39
Total Debt	49.73	61.65	61.84	60.99	65.94
Net Cash (Debt)	38.47	45.14	-12.15	-12.64	-9.57
Net Cash Growth	-14.79%	-	-	-	-
Net Cash Per Share	0.07	0.08	-0.02	-0.02	-0.02
Filing Date Shares Outstanding	583.42	583.42	583.42	576.57	576.57
Total Common Shares Outstanding	583.42	583.42	583.42	576.57	576.57
Working Capital	-221.09	-249.51	-220.62	-196.15	-182.16
Book Value Per Share	-0.15	-0.07	-0.09	-0.03	0.02
Tangible Book Value	-274.81	-281.39	-311.46	-295.53	-116.25
Tangible Book Value Per Share	-0.47	-0.48	-0.53	-0.51	-0.20
Buildings	18.37	7.05	6.68	6.86	7.44
Machinery	27.68	18.67	12.98	13.16	11.05
Construction In Progress	-	56.4	5.59	2.83	-
Leasehold Improvements	19.48	12.2	12.59	7.38	7.66