Nexion Technologies 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	7.27	10.61	17.6	26.59	41.14
Short-Term Investments	-	2.34	16.98	4.23	5.51
Cash & Short-Term Investments	7.27	12.95	34.58	30.81	46.65
Cash Growth	-43.85%	-62.55%	12.21%	-33.95%	0.76%
Accounts Receivable	9.25	3.71	2.59	1.84	22.27
Other Receivables	0.08	0.01	-12.41	0.05	-
Receivables	9.33	3.72	-9.82	1.89	22.27
Inventory	0.03	0.2	2.52	0.23	0.61
Prepaid Expenses	-	3.12	2.49	8.97	8.35
Other Current Assets	-	-	3.16	-	-
Total Current Assets	16.63	19.99	32.93	41.9	77.88
Property, Plant & Equipment	1.52	1.23	0.07	0.46	9.95
Goodwill	2.84	2.66	2.77	5.45	5.35
Other Intangible Assets	2.95	2.02	5.05	8.05	12.82
Total Assets	23.93	25.9	40.81	55.87	106
Accounts Payable	9.97	3.53	0.95	2.21	8.67
Accrued Expenses	-	3.56	5.11	7.34	25.63
Current Portion of Leases	0.13	0.01	0.04	0.42	0.51
Current Income Taxes Payable	-	-	-	-	0.19
Current Unearned Revenue	-	1.27	0.11	2.2	19.39
Other Current Liabilities	-	1.23	2.22	1.23	1.23
Total Current Liabilities	10.1	9.6	8.42	13.4	55.61
Long-Term Leases	-	-	0.01	-	0.28
Long-Term Deferred Tax Liabilities	-	-	-	-	0.01
Total Liabilities	10.1	9.6	8.43	13.4	55.9
Common Stock	8.88	8.88	8.88	7.39	7.2
Additional Paid-In Capital	-	82.73	82.73	80.75	77.35
Retained Earnings	-	-78.54	-63.85	-50.08	-40.59
Comprehensive Income & Other	4.96	3.71	4.2	4.26	6.39
Total Common Equity	13.84	16.77	31.96	42.32	50.34
Minority Interest	-	-0.47	0.43	0.16	-0.24
Shareholders' Equity	13.84	16.3	32.39	42.47	50.1
Total Liabilities & Equity	23.93	25.9	40.81	55.87	106
Total Debt	0.13	0.01	0.04	0.42	0.79
Net Cash (Debt)	7.15	12.94	34.54	30.39	45.87
Net Cash Growth	-44.79%	-62.52%	13.63%	-33.73%	-0.94%
Net Cash Per Share	0.01	0.01	0.04	0.04	0.06
Filing Date Shares Outstanding	891.16	887.76	887.76	739.8	720
Total Common Shares Outstanding	891.16	887.76	887.76	739.8	720
Working Capital	6.53	10.39	24.5	28.51	22.27
Book Value Per Share	0.02	0.02	0.04	0.06	0.07
Tangible Book Value	8.05	12.09	24.14	28.81	32.17
Tangible Book Value Per Share	0.01	0.01	0.03	0.04	0.04
Buildings	-	-	-	-	8.48
Machinery	-	2.07	0.05	1.61	20.27
Leasehold Improvements	-	-	-	-	0.09

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