HKG:8400 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	11.85	8.14	12.24	12.84	29.87
Short-Term Investments	8.7	4.32	0.04	0.04	0.04
Cash & Short-Term Investments	20.55	12.46	12.28	12.89	29.91
Cash Growth	64.91%	1.43%	-4.67%	-56.93%	-38.00%
Accounts Receivable	5.25	7.91	7.63	2.31	0.65
Other Receivables	0.36	0.25	0.17	0.06	0.06
Receivables	5.61	8.16	7.79	2.38	0.7
Inventory	2.86	3.2	3.57	2.62	4.48
Prepaid Expenses	0.56	0.33	1.43	0.38	0.73
Other Current Assets	2.18	2.17	3.82	3.95	3.91
Total Current Assets	31.76	26.32	28.9	22.21	39.74
Property, Plant & Equipment	2.78	4.48	6.5	3.09	2.52
Long-Term Investments	0.78	0.78	-	-	-
Other Long-Term Assets	0.03	0.39	0.64	0.38	0.51
Total Assets	35.36	31.97	36.03	25.68	42.77
Accounts Payable	3.21	3.74	3.57	0.78	0.34
Accrued Expenses	0.23	0.42	0.36	0.25	0.55
Current Portion of Leases	1.73	1.84	1.88	0.7	1.8
Current Income Taxes Payable	1.58	1.33	2.35	3.4	4.34
Current Unearned Revenue	0.09	0.48	4.68	0.06	-
Other Current Liabilities	2.17	2.3	3.38	1.87	2.15
Total Current Liabilities	9	10.1	16.22	7.05	9.17
Long-Term Leases	0.11	1.4	2.91	0.36	0.59
Long-Term Deferred Tax Liabilities	0.03	0.37	0.57	-	-
Total Liabilities	9.13	11.88	19.7	7.41	9.76
Common Stock	10	10	10	10	10
Additional Paid-In Capital	55.1	55.1	55.1	55.1	55.1
Retained Earnings	-35.45	-41.59	-45.35	-43.41	-28.67
Comprehensive Income & Other	-3.42	-3.42	-3.42	-3.42	-3.42
Shareholders' Equity	26.23	20.09	16.34	18.27	33.01
Total Liabilities & Equity	35.36	31.97	36.03	25.68	42.77
Total Debt	1.84	3.24	4.79	1.06	2.39
Net Cash (Debt)	18.71	9.22	7.5	11.83	27.53
Net Cash Growth	102.99%	22.96%	-36.62%	-57.03%	-40.36%
Net Cash Per Share	0.02	0.01	0.01	0.01	0.03
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	22.77	16.22	12.68	15.16	30.57
Book Value Per Share	0.03	0.02	0.02	0.02	0.03
Tangible Book Value	26.23	20.09	16.34	18.27	33.01
Tangible Book Value Per Share	0.03	0.02	0.02	0.02	0.03
Machinery	6.39	6	5.5	5.41	4.31
Leasehold Improvements	4.28	4.28	4.28	4.28	4.28