HKG:8360 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	61.07	53.57	26.18	12.21	27.36
Short-Term Investments	10.55	3.23	5.75	3.42	0.92
Trading Asset Securities	12.62	12	6.66	-	0.66
Cash & Short-Term Investments	84.23	68.8	38.58	15.62	28.94
Cash Growth	22.44%	78.31%	146.93%	-46.02%	15.71%
Accounts Receivable	23.04	16.24	9.82	26.4	22.12
Other Receivables	0.01	0.01	0.01	0.01	0.9
Receivables	43	17.23	9.83	26.41	23.02
Prepaid Expenses	2.8	2.83	0.09	0.91	0.95
Other Current Assets	1.63	0.95	0.86	7.97	6.59
Total Current Assets	131.66	89.8	49.36	50.91	59.51
Property, Plant & Equipment	0.92	0.45	0.94	2.45	3.25
Long-Term Investments	0.05	2.23	2.5	1.28	1.24
Goodwill	7.89	7.69	-	-	1.12
Other Long-Term Assets	5.28	-	-	0.11	0.39
Total Assets	145.79	100.17	52.79	54.74	65.5
Accounts Payable	20.69	14.1	5.08	6.62	12.09
Accrued Expenses	2.72	5.83	11.56	31.73	18.6
Short-Term Debt	0.7	10.35	7.14	1.8	-
Current Portion of Long-Term Debt	50.5	24.72	-	3.25	6.11
Current Portion of Leases	0.59	-	0.58	1.05	1.38
Current Income Taxes Payable	1.05	0.45	0.04	0.09	0.09
Current Unearned Revenue	2.66	1.78	1.05	5.56	11.16
Other Current Liabilities	1.24	1.1	0.76	8.75	5.6
Total Current Liabilities	80.14	58.33	26.2	58.85	55.02
Long-Term Debt	104.29	46.18	26.89	11.46	8.5
Long-Term Leases	-	-	-	-	0.24
Other Long-Term Liabilities	3.34	6.38	-	-	-
Total Liabilities	187.77	110.89	53.09	70.31	63.76
Common Stock	36.03	36.03	36.03	36.03	35.54
Additional Paid-In Capital	134.92	134.92	134.92	134.92	131.92
Retained Earnings	-226.17	-194.81	-183.55	-167.7	-149.78
Comprehensive Income & Other	13.29	13.01	12.61	5.7	5.66
Total Common Equity	-41.94	-10.87	0.01	8.95	23.33
Minority Interest	-0.04	0.15	-0.3	-24.53	-21.59
Shareholders' Equity	-41.98	-10.72	-0.3	-15.57	1.74
Total Liabilities & Equity	145.79	100.17	52.79	54.74	65.5
Total Debt	156.07	81.25	34.6	17.56	16.23
Net Cash (Debt)	-71.84	-12.45	3.98	-1.94	12.72
Net Cash Per Share	-0.20	-0.03	0.01	-0.01	0.07
Filing Date Shares Outstanding	360.27	360.27	360.27	360.27	355.36
Total Common Shares Outstanding	360.27	360.27	360.27	360.27	355.36
Working Capital	51.52	31.47	23.16	-7.95	4.48
Book Value Per Share	-0.12	-0.03	0.00	0.02	0.07
Tangible Book Value	-49.83	-18.55	0.01	8.95	22.22
Tangible Book Value Per Share	-0.14	-0.05	0.00	0.02	0.06
Machinery	2.05	2	1.84	2.39	4.25
Leasehold Improvements	2.01	2.06	1.99	2.09	1.26

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