HKG:8400 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	5.96	8.14	12.24	12.84	29.87	48.21
Short-Term Investments	2.42	4.32	0.04	0.04	0.04	0.04
Cash & Short-Term Investments	8.38	12.46	12.28	12.89	29.91	48.25
Cash Growth	-39.63%	1.43%	-4.67%	-56.93%	-38.00%	10.57%
Accounts Receivable	15.02	7.91	7.63	2.31	0.65	0.98
Other Receivables	0.34	0.25	0.17	0.06	0.06	0.15
Receivables	15.35	8.16	7.79	2.38	0.7	1.13
Inventory	6.93	3.2	3.57	2.62	4.48	8.47
Prepaid Expenses	0.4	0.33	1.43	0.38	0.73	0.87
Other Current Assets	3.05	2.17	3.82	3.95	3.91	4.46
Total Current Assets	34.11	26.32	28.9	22.21	39.74	63.18
Property, Plant & Equipment	3.25	4.48	6.5	3.09	2.52	3.35
Long-Term Investments	0.78	0.78	-	-	-	-
Other Long-Term Assets	0.22	0.39	0.64	0.38	0.51	0.21
Total Assets	38.36	31.97	36.03	25.68	42.77	66.73
Accounts Payable	9.64	3.74	3.57	0.78	0.34	1.46
Accrued Expenses	0.37	0.42	0.36	0.25	0.55	0.19
Current Portion of Leases	1.6	1.84	1.88	0.7	1.8	1.08
Current Income Taxes Payable	1.33	1.33	2.35	3.4	4.34	4.34
Current Unearned Revenue	2.47	0.48	4.68	0.06	-	0.7
Other Current Liabilities	1.88	2.3	3.38	1.87	2.15	1.87
Total Current Liabilities	17.28	10.1	16.22	7.05	9.17	9.64
Long-Term Leases	0.7	1.4	2.91	0.36	0.59	1.01
Long-Term Deferred Tax Liabilities	0.26	0.37	0.57	-	-	-
Total Liabilities	18.24	11.88	19.7	7.41	9.76	10.65
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	55.1	55.1	55.1	55.1	55.1	55.1
Retained Earnings	-41.56	-41.59	-45.35	-43.41	-28.67	-5.6
Comprehensive Income & Other	-3.42	-3.42	-3.42	-3.42	-3.42	-3.42
Shareholders' Equity	20.12	20.09	16.34	18.27	33.01	56.09
Total Liabilities & Equity	38.36	31.97	36.03	25.68	42.77	66.73
Total Debt	2.29	3.24	4.79	1.06	2.39	2.09
Net Cash (Debt)	6.09	9.22	7.5	11.83	27.53	46.16
Net Cash Growth	-37.90%	22.96%	-36.62%	-57.03%	-40.36%	14.53%
Net Cash Per Share	0.01	0.01	0.01	0.01	0.03	0.05
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	16.82	16.22	12.68	15.16	30.57	53.54
Book Value Per Share	0.02	0.02	0.02	0.02	0.03	0.06
Tangible Book Value	20.12	20.09	16.34	18.27	33.01	56.09
Tangible Book Value Per Share	0.02	0.02	0.02	0.02	0.03	0.06
Machinery	-	6	5.5	5.41	4.31	2.62
Leasehold Improvements	-	4.28	4.28	4.28	4.28	4.28

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