HKG:8360 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	25.88	53.57	26.18	12.21	27.36	24.65
Short-Term Investments	-	3.23	5.75	3.42	0.92	-
Trading Asset Securities	55.05	12	6.66	-	0.66	0.37
Cash & Short-Term Investments	80.92	68.8	38.58	15.62	28.94	25.01
Cash Growth	293.33%	78.31%	146.93%	-46.02%	15.71%	4.09%
Accounts Receivable	10.38	16.24	9.82	26.4	22.12	44.95
Other Receivables	0.01	0.01	0.01	0.01	0.9	0.42
Receivables	11.44	17.23	9.83	26.41	23.02	45.37
Prepaid Expenses	18.2	2.83	0.09	0.91	0.95	7.93
Other Current Assets	0.2	0.95	0.86	7.97	6.59	0.59
Total Current Assets	110.76	89.8	49.36	50.91	59.51	78.9
Property, Plant & Equipment	1.59	0.45	0.94	2.45	3.25	3.86
Long-Term Investments	2.88	2.23	2.5	1.28	1.24	1.67
Goodwill	7.89	7.69	-	-	1.12	1.12
Other Long-Term Assets	0.16	-	-	0.11	0.39	0.1
Total Assets	123.28	100.17	52.79	54.74	65.5	85.64
Accounts Payable	3.23	11.11	5.08	6.62	12.09	10.93
Accrued Expenses	6.8	8.82	11.56	31.73	18.6	24.64
Short-Term Debt	33.39	10.35	7.14	1.8	-	16.2
Current Portion of Long-Term Debt	25.12	24.72	-	3.25	6.11	-
Current Portion of Leases	0.86	-	0.58	1.05	1.38	0.95
Current Income Taxes Payable	0.44	0.45	0.04	0.09	0.09	0.09
Current Unearned Revenue	1.33	1.78	1.05	5.56	11.16	4.5
Other Current Liabilities	5.21	1.1	0.76	8.75	5.6	5.6
Total Current Liabilities	76.37	58.33	26.2	58.85	55.02	63.03
Long-Term Debt	65.57	46.18	26.89	11.46	8.5	48.06
Long-Term Leases	0.35	-	-	-	0.24	0.54
Other Long-Term Liabilities	6.38	6.38	-	-	-	-
Total Liabilities	148.67	110.89	53.09	70.31	63.76	111.62
Common Stock	36.03	36.03	36.03	36.03	35.54	8.72
Additional Paid-In Capital	134.92	134.92	134.92	134.92	131.92	88.52
Retained Earnings	-210.43	-194.81	-183.55	-167.7	-149.78	-117.47
Comprehensive Income & Other	14.12	13.01	12.61	5.7	5.66	5.83
Total Common Equity	-25.37	-10.87	0.01	8.95	23.33	-14.39
Minority Interest	-0.02	0.15	-0.3	-24.53	-21.59	-11.59
Shareholders' Equity	-25.39	-10.72	-0.3	-15.57	1.74	-25.98
Total Liabilities & Equity	123.28	100.17	52.79	54.74	65.5	85.64
Total Debt	125.28	81.25	34.6	17.56	16.23	65.74
Net Cash (Debt)	-44.36	-12.45	3.98	-1.94	12.72	-40.73
Net Cash Per Share	-0.12	-0.03	0.01	-0.01	0.07	-0.57
Filing Date Shares Outstanding	360.27	360.27	360.27	360.27	355.36	87.24
Total Common Shares Outstanding	360.27	360.27	360.27	360.27	355.36	87.24
Working Capital	34.39	31.47	23.16	-7.95	4.48	15.87
Book Value Per Share	-0.07	-0.03	0.00	0.02	0.07	-0.16
Tangible Book Value	-33.25	-18.55	0.01	8.95	22.22	-15.51
Tangible Book Value Per Share	-0.09	-0.05	0.00	0.02	0.06	-0.18
Machinery	-	2	1.84	2.39	4.25	4.82
Leasehold Improvements	-	2.06	1.99	2.09	1.26	0.86

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