HKG:8328 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	103.66	115.46	111.71	206.55	162.06	433.15
Short-Term Investments	25.64	37.87	17.54	7.47	4.85	4.8
Cash & Short-Term Investments	129.3	153.33	129.24	214.02	166.9	437.95
Cash Growth	8.64%	18.63%	-39.61%	28.23%	-61.89%	173.47%
Accounts Receivable	472.37	556.3	602.45	628.37	544.86	287.81
Other Receivables	15.55	9.84	8.13	1.48	57.71	14.73
Receivables	487.92	566.15	610.58	629.85	602.57	302.54
Inventory	212.21	211.84	139.15	248.5	519.42	180.02
Prepaid Expenses	-	37.61	26.44	28.01	22.64	45.16
Restricted Cash	0.99	15.24	2.93	-	26.2	7.05
Other Current Assets	32.31	0.95	-	-	-	-
Total Current Assets	862.73	985.11	908.35	1,120	1,338	972.73
Property, Plant & Equipment	480.65	472.49	534.03	735.9	628.09	370.55
Long-Term Investments	20.82	26.25	46.26	30.34	25.74	23.55
Other Intangible Assets	4.46	1.1	1.3	7.14	9.03	11.72
Long-Term Accounts Receivable	486.65	502.25	473.26	357.3	183.54	61.22
Long-Term Deferred Tax Assets	13.9	13.39	14.4	-	-	-
Long-Term Deferred Charges	-	4.89	35.51	82.06	14.66	-
Other Long-Term Assets	0.6	10.61	0.67	0.23	105.2	8.31
Total Assets	1,870	2,016	2,014	2,333	2,304	1,448

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	458.67	488.9	338.58	328.01	483.47	287.7
Accrued Expenses	-	37.47	33.88	37.35	21.68	34.88
Current Portion of Long-Term Debt	327.75	304.56	312.93	376.99	208.42	105
Current Portion of Leases	7.71	9.12	8.52	8.71	5.8	5.56
Current Income Taxes Payable	1.31	1.61	2.67	5.09	7.81	18.76
Current Unearned Revenue	44.42	34.76	45.21	48.27	189.16	31.76
Other Current Liabilities	-	73.38	96.04	102.96	79.87	60.33
Total Current Liabilities	839.86	949.79	837.83	907.38	996.21	543.98
Long-Term Debt	53.47	47.21	154.9	155.17	130.6	122.34
Long-Term Leases	5.64	9	7.42	8.51	4.43	3.14
Pension & Post-Retirement Benefits	-	-	-	0.27	-	-
Long-Term Deferred Tax Liabilities	50.63	50.36	49.48	36.74	22.26	9.27
Other Long-Term Liabilities	16.73	26.78	0.27	-	-	-
Total Liabilities	966.33	1,083	1,050	1,108	1,154	678.74

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	7.86	7.86	7.86	7.85	7.85	7.13
Additional Paid-In Capital	856.11	856.11	856.11	855.75	854.95	462.18
Retained Earnings	98.02	119.78	157.75	354.24	271.11	225.2
Comprehensive Income & Other	-78.26	-71.4	-81.58	-27.66	-6.8	59.45
Total Common Equity	883.73	912.35	940.15	1,190	1,127	753.97
Minority Interest	19.76	20.6	23.75	35.1	23.38	15.37
Shareholders' Equity	903.48	932.95	963.89	1,225	1,150	769.33
Total Liabilities & Equity	1,870	2,016	2,014	2,333	2,304	1,448

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	394.57	369.88	483.76	549.38	349.26	236.05
Net Cash (Debt)	-265.27	-216.56	-354.52	-335.36	-182.36	201.91
Net Cash Growth	-	-	-	-	-	41.93%
Net Cash Per Share	-0.34	-0.28	-0.45	-0.43	-0.24	0.30
Filing Date Shares Outstanding	785.53	785.53	785.53	785.32	785.09	713.3
Total Common Shares Outstanding	785.53	785.53	785.53	785.32	785.09	713.3
Working Capital	22.87	35.32	70.52	212.99	341.52	428.75
Book Value Per Share	1.13	1.16	1.20	1.52	1.44	1.06
Tangible Book Value	879.27	911.25	938.84	1,183	1,118	742.25
Tangible Book Value Per Share	1.12	1.16	1.20	1.51	1.42	1.04
Buildings	-	189.76	179.01	180.22	125.24	129.74
Machinery	-	431.69	369.55	416.54	253.62	158.81
Construction In Progress	-	43.53	56.08	188.76	275.93	99.53
Leasehold Improvements	-	7.64	6.81	6.4	4.58	3.66