Perfect Optronics 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	15.1	24.41	47.37	85.71	88.51	76.4
Trading Asset Securities	9.58	16.64	-	-	-	-
Cash & Short-Term Investments	24.68	41.05	47.37	85.71	88.51	76.4
Cash Growth	-33.60%	-13.35%	-44.73%	-3.17%	15.85%	8.67%
Accounts Receivable	1.38	1.76	3.77	5.2	7.76	30.82
Receivables	1.38	1.76	3.77	5.2	7.76	30.82
Inventory	14.61	5.06	17.91	21.74	43.13	31.9
Prepaid Expenses	3.24	3.11	4.17	4.84	5	3.18
Total Current Assets	43.91	50.98	73.22	117.48	144.4	142.31
Property, Plant & Equipment	0.55	0.69	0.17	4.37	5.82	10.7
Long-Term Investments	1.59	1.37	37.35	26.5	40.11	61.42
Other Intangible Assets	5.32	5.32	5.32	5.32	5.32	5.32
Long-Term Deferred Tax Assets	-	-	0.07	0.08	0.09	0.17
Total Assets	51.38	58.36	116.13	153.75	195.75	219.93
Accounts Payable	0.32	0.1	7.72	22.92	62.82	44.89
Accrued Expenses	4.6	5.13	6.06	6.38	5.68	5.21
Current Portion of Long-Term Debt	0.75	0.74	0.71	0.69	0.68	-
Current Portion of Leases	0.16	0.87	2.78	3.17	3.83	4.37
Current Income Taxes Payable	-	-	0.4	0.4	-	-
Other Current Liabilities	10.86	3.02	5.26	5.17	9.86	7.16
Total Current Liabilities	16.7	9.86	22.92	38.72	82.87	61.63
Long-Term Debt	2.69	3.07	3.81	4.52	5.21	-
Long-Term Leases	-	0.02	0.62	1.18	1.81	7.19
Long-Term Deferred Tax Liabilities	0.01	0	-	-	-	-
Total Liabilities	19.39	12.95	27.36	44.41	89.89	68.82
Common Stock	14.84	14.84	14.84	14.84	14.84	14.84
Additional Paid-In Capital	-	465.74	465.74	465.74	465.74	465.74
Retained Earnings	-94.29	-81.67	-38.76	-19.66	-23.69	20.16
Comprehensive Income & Other	116.03	-349.34	-349.52	-349.68	-349.57	-349.38
Total Common Equity	36.58	49.57	92.3	111.24	107.31	151.36
Minority Interest	-4.59	-4.16	-3.52	-1.9	-1.45	-0.25
Shareholders' Equity	31.99	45.41	88.78	109.34	105.86	151.12
Total Liabilities & Equity	51.38	58.36	116.13	153.75	195.75	219.93
Total Debt	3.6	4.69	7.93	9.55	11.53	11.56
Net Cash (Debt)	21.08	36.35	39.45	76.16	76.98	64.84
Net Cash Growth	-31.34%	-7.84%	-48.20%	-1.07%	18.72%	14.72%
Net Cash Per Share	0.01	0.02	0.03	0.05	0.05	0.04
Filing Date Shares Outstanding	1,484	1,484	1,484	1,484	1,484	1,484
Total Common Shares Outstanding	1,484	1,484	1,484	1,484	1,484	1,484
Working Capital	27.22	41.12	50.3	78.76	61.52	80.69
Book Value Per Share	0.02	0.03	0.06	0.07	0.07	0.10
Tangible Book Value	31.26	44.25	86.97	105.92	101.99	146.04
Tangible Book Value Per Share	0.02	0.03	0.06	0.07	0.07	0.10
Machinery	-	7.31	8.68	8.84	9.27	9.07
Leasehold Improvements	-	2.96	3.07	3.05	3.23	3.17

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