HKG:8375 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	24.48	19.49	23.59	42.16	43.98	31.92
Short-Term Investments	0.87	0.46	0.97	1.11	2.35	1.54
Trading Asset Securities	-	5.35	4.88	1.94	-	-
Cash & Short-Term Investments	25.34	25.29	29.44	45.21	46.33	33.46
Cash Growth	-21.65%	-14.10%	-34.88%	-2.43%	38.47%	-14.89%
Accounts Receivable	31.04	28.82	29.36	28.71	35.33	39.48
Other Receivables	-	4.2	0.25	0.79	0.79	0.31
Receivables	31.04	33.02	29.61	29.5	36.12	39.79
Inventory	10.23	8.95	7.64	11.8	17.21	10.46
Prepaid Expenses	-	0.33	0.49	0.9	2.89	2.57
Other Current Assets	-	-	-	-	0.82	-
Total Current Assets	66.61	67.59	67.18	87.41	103.37	86.27
Property, Plant & Equipment	31	29.03	40.42	46.26	50.22	44.5
Other Intangible Assets	-	-	-	-	1.81	2
Other Long-Term Assets	-	-	-	-	1.91	-
Total Assets	97.61	96.62	107.6	133.66	157.31	132.78
Accounts Payable	20.31	16.28	18.13	12.49	21.9	21.58
Accrued Expenses	-	3.57	3.16	4.98	5.49	4.53
Short-Term Debt	4.46	5.89	7.15	13.32	14.81	5.57
Current Portion of Leases	0.07	0.59	1.49	1.27	1.72	0.95
Current Income Taxes Payable	-	0.03	0.04	0.08	0.53	1.81
Other Current Liabilities	9.48	0.23	1.03	0.36	1.51	0.78
Total Current Liabilities	34.32	26.59	30.98	32.5	45.95	35.22
Long-Term Leases	0.38	0.36	-	0.04	0.21	0.21
Total Liabilities	34.7	26.95	30.98	32.54	46.16	35.42
Common Stock	14.4	14.4	14.4	14.4	9.6	8
Additional Paid-In Capital	73.11	73.11	73.11	83.19	72.27	67.57
Retained Earnings	-18.81	-10.48	-5	7.19	25.73	20.66
Comprehensive Income & Other	-5.79	-7.37	-5.9	-3.66	3.54	1.13
Shareholders' Equity	62.91	69.67	76.62	101.12	111.15	97.36
Total Liabilities & Equity	97.61	96.62	107.6	133.66	157.31	132.78
Total Debt	4.91	6.84	8.63	14.63	16.73	6.73
Net Cash (Debt)	20.44	18.45	20.81	30.58	29.6	26.73
Net Cash Growth	-1.00%	-11.35%	-31.95%	3.32%	10.73%	6.44%
Net Cash Per Share	0.07	0.06	0.07	0.11	0.15	0.17
Filing Date Shares Outstanding	288	288	288	288	288	160
Total Common Shares Outstanding	288	288	288	288	192	160
Working Capital	32.29	41	36.2	54.91	57.42	51.06
Book Value Per Share	0.22	0.24	0.27	0.35	0.58	0.61
Tangible Book Value	62.91	69.67	76.62	101.12	109.34	95.36
Tangible Book Value Per Share	0.22	0.24	0.27	0.35	0.57	0.60
Land	-	5.57	5.57	5.57	5.57	5.57
Machinery	-	65.6	77.49	75.92	71.66	60.58
Leasehold Improvements	-	3.35	3.46	2.29	0.22	0.22

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.