Perfect Optronics 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	18.24	24.41	47.37	85.71	88.51
Short-Term Investments	1.03	-	-	-	-
Trading Asset Securities	9.91	16.64	-	-	-
Cash & Short-Term Investments	29.19	41.05	47.37	85.71	88.51
Cash Growth	-28.90%	-13.35%	-44.73%	-3.17%	15.85%
Accounts Receivable	1.67	1.76	3.77	5.2	7.76
Other Receivables	1.29	-	-	-	-
Receivables	2.96	1.76	3.77	5.2	7.76
Inventory	4.37	5.06	17.91	21.74	43.13
Prepaid Expenses	1.85	3.11	4.17	4.84	5
Total Current Assets	38.36	50.98	73.22	117.48	144.4
Property, Plant & Equipment	0.48	0.69	0.17	4.37	5.82
Long-Term Investments	0.14	1.37	37.35	26.5	40.11
Other Intangible Assets	5.32	5.32	5.32	5.32	5.32
Long-Term Deferred Tax Assets	-	-	0.07	0.08	0.09
Total Assets	44.29	58.36	116.13	153.75	195.75
Accounts Payable	0.13	0.1	7.72	22.92	62.82
Accrued Expenses	5.14	5.13	6.06	6.38	5.68
Current Portion of Long-Term Debt	0.77	0.74	0.71	0.69	0.68
Current Portion of Leases	0.02	0.87	2.78	3.17	3.83
Current Income Taxes Payable	-	-	0.4	0.4	-
Current Unearned Revenue	2.96	-	-	-	-
Other Current Liabilities	2.52	3.02	5.26	5.17	9.86
Total Current Liabilities	11.53	9.86	22.92	38.72	82.87
Long-Term Debt	2.3	3.07	3.81	4.52	5.21
Long-Term Leases	-	0.02	0.62	1.18	1.81
Long-Term Deferred Tax Liabilities	0.02	0	-	-	-
Total Liabilities	13.85	12.95	27.36	44.41	89.89
Common Stock	14.84	14.84	14.84	14.84	14.84
Additional Paid-In Capital	-	465.74	465.74	465.74	465.74
Retained Earnings	-94.16	-81.67	-38.76	-19.66	-23.69
Comprehensive Income & Other	114.89	-349.34	-349.52	-349.68	-349.57
Total Common Equity	35.57	49.57	92.3	111.24	107.31
Minority Interest	-5.13	-4.16	-3.52	-1.9	-1.45
Shareholders' Equity	30.45	45.41	88.78	109.34	105.86
Total Liabilities & Equity	44.29	58.36	116.13	153.75	195.75
Total Debt	3.08	4.69	7.93	9.55	11.53
Net Cash (Debt)	26.1	36.35	39.45	76.16	76.98
Net Cash Growth	-28.20%	-7.84%	-48.20%	-1.07%	18.72%
Net Cash Per Share	0.02	0.02	0.03	0.05	0.05
Filing Date Shares Outstanding	1,484	1,484	1,484	1,484	1,484
Total Common Shares Outstanding	1,484	1,484	1,484	1,484	1,484
Working Capital	26.83	41.12	50.3	78.76	61.52
Book Value Per Share	0.02	0.03	0.06	0.07	0.07
Tangible Book Value	30.25	44.25	86.97	105.92	101.99
Tangible Book Value Per Share	0.02	0.03	0.06	0.07	0.07
Machinery	-	7.31	8.68	8.84	9.27
Leasehold Improvements	-	2.96	3.07	3.05	3.23

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