AV Promotions Holdings 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	5.28	12.46	7.34	12.85	19.41	17.24
Cash & Short-Term Investments	5.28	12.46	7.34	12.85	19.41	17.24
Cash Growth	-63.35%	69.72%	-42.86%	-33.79%	12.64%	-54.35%
Accounts Receivable	44.69	34.17	65.16	55.83	96.47	107.12
Other Receivables	0.16	0.25	0.27	2.72	1.06	6.13
Receivables	44.85	34.42	65.43	58.55	97.53	113.26
Prepaid Expenses	7.38	8.64	4.91	2.65	18.92	15.78
Other Current Assets	36	36	61	62.6	46.67	51
Total Current Assets	93.5	91.52	138.69	136.64	182.53	197.27
Property, Plant & Equipment	86.76	92.08	101.15	109.51	99.83	89.81
Other Long-Term Assets	6.01	0.7	1.05	-	21.09	10.57
Total Assets	186.27	184.3	240.88	246.16	303.46	297.66
Accounts Payable	45.87	44.79	51.83	53.18	40.19	38.97
Accrued Expenses	7.83	7.74	11.47	10.84	9.95	7.98
Current Portion of Long-Term Debt	44.14	46.08	76.1	81.62	77.36	75.2
Current Portion of Leases	1.06	1.84	2.77	2.02	4.36	1.62
Current Income Taxes Payable	4.22	4.37	5.48	6.02	8.32	10.15
Current Unearned Revenue	-	0.17	0.88	0.16	0.5	-
Other Current Liabilities	0.83	0.27	1.12	0.23	0.28	0.81
Total Current Liabilities	103.95	105.26	149.64	154.07	140.96	134.72
Long-Term Debt	17.65	17.65	17.65	15	22.6	15
Long-Term Leases	-	0.34	12.84	0.56	2.32	4.12
Long-Term Deferred Tax Liabilities	2.52	2.69	2.41	5.26	8.46	9.77
Total Liabilities	124.11	125.94	182.53	174.89	174.33	163.61
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	41.9	41.9	41.9	41.9	41.9	41.9
Retained Earnings	10.14	8.61	6.85	19.22	72.75	82.47
Comprehensive Income & Other	6.13	3.85	5.6	6.14	10.48	5.68
Total Common Equity	62.16	58.37	58.35	71.26	129.13	134.05
Minority Interest	-0.01	-0.01	-0	-	-	-
Shareholders' Equity	62.15	58.36	58.35	71.26	129.13	134.05
Total Liabilities & Equity	186.27	184.3	240.88	246.16	303.46	297.66
Total Debt	62.85	65.91	109.35	99.19	106.63	95.94
Net Cash (Debt)	-57.57	-53.44	-102.01	-86.34	-87.22	-78.7
Net Cash Per Share	-0.14	-0.13	-0.26	-0.22	-0.22	-0.20
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	-10.44	-13.74	-10.95	-17.43	41.58	62.55
Book Value Per Share	0.16	0.15	0.15	0.18	0.32	0.34
Tangible Book Value	62.16	58.37	58.35	71.26	129.13	134.05
Tangible Book Value Per Share	0.16	0.15	0.15	0.18	0.32	0.34
Machinery	-	213.91	238.34	231.66	196.24	174.45
Leasehold Improvements	-	1.94	2.52	2.23	2.28	2.17

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