KOALA Financial Group 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	103.54	80.86	105.43	161.18	123.47
Short-Term Investments	18.66	17.13	54.52	61.8	64.48
Trading Asset Securities	55.92	53.75	44.96	42.72	126.37
Accounts Receivable	111.9	135.7	137.34	101.94	79.06
Other Receivables	46.02	53.57	55.65	36.59	30.07
Property, Plant & Equipment	0.89	3.16	5.46	1.09	3.76
Goodwill	18.3	18.3	18.3	18.3	18.3
Other Intangible Assets	20	20	20	20	20
Other Current Assets	1.64	1.64	1.68	9.83	2.1
Other Long-Term Assets	15.95	22.12	30.66	24.8	26.01
Total Assets	392.83	406.23	474	478.25	493.62
Accounts Payable	19.7	21.33	61.03	68.32	73.96
Accrued Expenses	1.02	0.88	1.03	0.88	1.53
Short-Term Debt	1.28	1.53	1.49	-	10
Current Portion of Long-Term Debt	-	-	-	10	9.91
Current Portion of Leases	0.18	1.96	1.85	0.2	2.38
Other Current Liabilities	0.15	0.3	0.19	0.43	9.1
Long-Term Leases	-	0.18	2.14	-	0.2
Long-Term Deferred Tax Liabilities	3.22	3.22	3.36	3.22	16.47
Total Liabilities	30.94	34.75	77.82	91.24	130.16
Common Stock	83.5	83.5	83.5	83.5	27.83
Additional Paid-In Capital	679.15	679.15	679.15	679.15	653.4
Retained Earnings	-400.76	-391.16	-371.18	-383.64	-328.18
Total Common Equity	361.89	371.49	391.47	379	353.05
Minority Interest	-	-	4.72	8	10.41
Shareholders' Equity	361.89	371.49	396.18	387.01	363.46
Total Liabilities & Equity	392.83	406.23	474	478.25	493.62
Total Debt	1.47	3.67	5.47	10.2	22.5
Net Cash (Debt)	176.66	148.07	199.43	255.49	291.82
Net Cash Growth	19.30%	-25.75%	-21.94%	-12.45%	56.40%
Net Cash Per Share	0.42	0.35	0.48	1.05	2.10
Filing Date Shares Outstanding	417.5	417.5	417.5	417.5	139.17
Total Common Shares Outstanding	417.5	417.5	417.5	417.5	139.17
Working Capital	310.29	311.66	327.56	326.03	312.05
Book Value Per Share	0.87	0.89	0.94	0.91	2.54
Tangible Book Value	323.59	333.19	353.16	340.7	314.75
Tangible Book Value Per Share	0.78	0.80	0.85	0.82	2.26

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