HKG:8375 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	25.93	19.49	23.59	42.16	43.98
Short-Term Investments	0.59	0.46	0.97	1.11	2.35
Trading Asset Securities	-	-	4.88	1.94	-
Cash & Short-Term Investments	26.51	19.94	29.44	45.21	46.33
Cash Growth	32.95%	-32.26%	-34.88%	-2.43%	38.47%
Accounts Receivable	26.54	28.82	29.36	28.71	35.33
Other Receivables	0.17	4.2	0.25	0.79	0.79
Receivables	26.7	33.02	29.61	29.5	36.12
Inventory	9.22	8.95	7.64	11.8	17.21
Prepaid Expenses	0.79	0.33	0.49	0.9	2.89
Other Current Assets	-	5.35	-	-	0.82
Total Current Assets	63.23	67.59	67.18	87.41	103.37
Property, Plant & Equipment	24.8	29.03	40.42	46.26	50.22
Other Intangible Assets	0.12	-	-	-	1.81
Other Long-Term Assets	-	-	-	-	1.91
Total Assets	88.15	96.62	107.6	133.66	157.31
Accounts Payable	14.93	16.28	18.13	12.49	21.9
Accrued Expenses	4.82	3.57	3.16	4.98	5.49
Short-Term Debt	2.07	5.89	7.15	13.32	14.81
Current Portion of Leases	0.86	0.59	1.49	1.27	1.72
Current Income Taxes Payable	-	0.03	0.04	0.08	0.53
Other Current Liabilities	9.77	0.23	1.03	0.36	1.51
Total Current Liabilities	32.45	26.59	30.98	32.5	45.95
Long-Term Leases	0.67	0.36	-	0.04	0.21
Total Liabilities	33.11	26.95	30.98	32.54	46.16
Common Stock	14.4	14.4	14.4	14.4	9.6
Additional Paid-In Capital	73.11	73.11	73.11	83.19	72.27
Retained Earnings	-27.27	-10.48	-5	7.19	25.73
Comprehensive Income & Other	-5.21	-7.37	-5.9	-3.66	3.54
Shareholders' Equity	55.04	69.67	76.62	101.12	111.15
Total Liabilities & Equity	88.15	96.62	107.6	133.66	157.31
Total Debt	3.59	6.84	8.63	14.63	16.73
Net Cash (Debt)	22.92	13.1	20.81	30.58	29.6
Net Cash Growth	74.94%	-37.04%	-31.95%	3.32%	10.73%
Net Cash Per Share	0.08	0.05	0.07	0.11	0.15
Filing Date Shares Outstanding	288	288	288	288	288
Total Common Shares Outstanding	288	288	288	288	192
Working Capital	30.78	41	36.2	54.91	57.42
Book Value Per Share	0.19	0.24	0.27	0.35	0.58
Tangible Book Value	54.91	69.67	76.62	101.12	109.34
Tangible Book Value Per Share	0.19	0.24	0.27	0.35	0.57
Land	5.57	5.57	5.57	5.57	5.57
Machinery	63.64	65.6	77.49	75.92	71.66
Leasehold Improvements	3.51	3.35	3.46	2.29	0.22

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