HKG:8391 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	47.94	52.25	23.38	10.52	16.62
Short-Term Investments	-	1.84	1.94	4.42	0.71
Cash & Short-Term Investments	47.94	54.1	25.32	14.94	17.34
Cash Growth	-11.37%	113.62%	69.46%	-13.80%	-49.06%
Accounts Receivable	14.96	61.65	48.85	17.11	7.64
Other Receivables	17.12	5.58	1.59	1.95	2.45
Receivables	32.08	67.22	50.43	19.06	10.09
Inventory	6.8	6.18	6.12	7.72	7.49
Prepaid Expenses	-	13.99	12.9	4.05	10.69
Total Current Assets	86.82	141.48	94.78	45.77	45.61
Property, Plant & Equipment	86.58	80.06	53.85	62.79	68.94
Long-Term Investments	69.03	75.53	-	-	-
Goodwill	30.08	30.08	30.08	30.08	30.08
Other Intangible Assets	32.44	11.59	12.17	9.67	8.68
Long-Term Deferred Tax Assets	13.16	12	8.31	4.64	0
Long-Term Deferred Charges	-	19.86	15.91	13.44	9.95
Other Long-Term Assets	5.36	6.07	5.05	3.69	6.75
Total Assets	323.48	376.67	220.14	170.08	170.01
Accounts Payable	49.87	45.86	26.84	16.76	4.87
Accrued Expenses	-	10.59	8.53	11.36	8.28
Short-Term Debt	-	-	0.53	30.47	28.17
Current Portion of Long-Term Debt	61.66	16.02	-	-	-
Current Portion of Leases	3.41	2.74	2.72	7.81	11.04
Current Unearned Revenue	18.56	3.6	1.06	0.85	0.72
Other Current Liabilities	-	18.64	1.44	13.62	3.79
Total Current Liabilities	133.5	97.45	41.1	80.86	56.87
Long-Term Debt	123.15	173.04	57.72	-	-
Long-Term Leases	0.15	2.6	5.34	29.7	44.04
Long-Term Deferred Tax Liabilities	13.84	12.85	9.33	5.84	4.68
Other Long-Term Liabilities	100.45	89.48	1.21	2.8	2.76
Total Liabilities	371.1	375.43	114.7	119.19	108.35
Common Stock	10.41	9.54	8.86	7.37	6.08
Additional Paid-In Capital	-	393.51	354.15	203.59	122.16
Retained Earnings	-	-502.58	-358.48	-252.09	-91.78
Comprehensive Income & Other	-58.04	100.78	100.91	93.54	25.85
Total Common Equity	-47.63	1.24	105.44	52.4	62.3
Minority Interest	-	-	-0.01	-1.51	-0.64
Shareholders' Equity	-47.63	1.24	105.44	50.89	61.67
Total Liabilities & Equity	323.48	376.67	220.14	170.08	170.01
Total Debt	188.38	194.41	66.3	67.97	83.25
Net Cash (Debt)	-140.44	-140.31	-40.98	-53.03	-65.91
Net Cash Per Share	-0.14	-0.15	-0.05	-0.08	-0.11
Filing Date Shares Outstanding	1,041	953.58	886.24	736.99	607.79
Total Common Shares Outstanding	1,041	953.58	886.24	736.99	607.79
Working Capital	-46.69	44.04	53.68	-35.09	-11.26
Book Value Per Share	-0.05	0.00	0.12	0.07	0.10
Tangible Book Value	-110.15	-40.43	63.19	12.66	23.54
Tangible Book Value Per Share	-0.11	-0.04	0.07	0.02	0.04
Machinery	-	88.3	49.73	102.27	86.06
Leasehold Improvements	-	4.24	4.24	13.68	5.23

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.