KOALA Financial 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	76.35	80.86	105.43	161.18	123.47	126.07
Short-Term Investments	21.94	17.13	54.52	61.8	64.48	53.26
Trading Asset Securities	67.49	53.75	44.96	42.72	126.37	41.25
Accounts Receivable	129.87	135.7	137.34	101.94	79.06	79.47
Other Receivables	57.56	53.47	55.65	36.59	30.07	48.89
Property, Plant & Equipment	2	3.16	5.46	1.09	3.76	7.17
Goodwill	18.3	18.3	18.3	18.3	18.3	18.3
Other Intangible Assets	20	20	20	20	20	20
Other Current Assets	1.79	1.75	1.68	9.83	2.1	1.91
Other Long-Term Assets	17.67	22.12	30.66	24.8	26.01	19.83
Total Assets	412.96	406.23	474	478.25	493.62	416.14
Accounts Payable	21.79	21.33	61.03	68.32	73.96	79
Accrued Expenses	-	0.88	1.03	0.88	1.53	3.19
Short-Term Debt	1.46	1.53	1.49	-	10	11
Current Portion of Long-Term Debt	-	-	-	10	9.91	8.75
Current Portion of Leases	1.08	1.96	1.85	0.2	2.38	2.25
Other Current Liabilities	0.93	0.3	0.19	0.43	9.1	19.56
Long-Term Debt	-	-	-	-	-	9.4
Long-Term Leases	-	0.18	2.14	-	0.2	2.59
Long-Term Deferred Tax Liabilities	3.22	3.22	3.36	3.22	16.47	3.24
Total Liabilities	34.68	34.75	77.82	91.24	130.16	143.51
Common Stock	83.5	83.5	83.5	83.5	27.83	27.83
Additional Paid-In Capital	679.15	679.15	679.15	679.15	653.4	653.4
Retained Earnings	-384.37	-391.16	-371.18	-383.64	-328.18	-417.38
Total Common Equity	378.28	371.49	391.47	379	353.05	263.85
Minority Interest	-	-	4.72	8	10.41	8.78
Shareholders' Equity	378.28	371.49	396.18	387.01	363.46	272.63
Total Liabilities & Equity	412.96	406.23	474	478.25	493.62	416.14
Total Debt	2.55	3.67	5.47	10.2	22.5	33.99
Net Cash (Debt)	163.23	148.07	199.43	255.49	291.82	186.58
Net Cash Growth	-10.04%	-25.75%	-21.94%	-12.45%	56.40%	8.82%
Net Cash Per Share	0.39	0.35	0.48	1.05	2.10	1.34
Filing Date Shares Outstanding	417.5	417.5	417.5	417.5	139.17	139.17
Total Common Shares Outstanding	417.5	417.5	417.5	417.5	139.17	139.17
Working Capital	323.88	311.66	327.56	326.03	312.05	222.55
Book Value Per Share	0.91	0.89	0.94	0.91	2.54	1.90
Tangible Book Value	339.98	333.19	353.16	340.7	314.75	225.55
Tangible Book Value Per Share	0.81	0.80	0.85	0.82	2.26	1.62

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