HKG:8490 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	7.89	19.69	26.97	40.22	32.71	58.69
Short-Term Investments	0.21	0.57	1.04	0.67	0.22	0.06
Cash & Short-Term Investments	8.11	20.26	28.01	40.88	32.94	58.76
Cash Growth	-63.70%	-27.67%	-31.50%	24.13%	-43.94%	13.24%
Accounts Receivable	108.09	112.62	113.42	105.3	129	83.52
Other Receivables	1.2	9.07	1.73	0.23	0.13	0.12
Receivables	109.3	121.69	115.15	105.53	129.13	83.64
Inventory	28.29	37.94	37.45	33.66	35.52	35.65
Prepaid Expenses	42.31	11.15	2.37	1.5	2.2	0.61
Total Current Assets	188	191.03	182.97	181.58	199.79	178.65
Property, Plant & Equipment	38.04	42.19	49.41	53.24	55.63	61.45
Other Intangible Assets	85.64	60.33	67.68	16.82	15.89	6.71
Long-Term Deferred Tax Assets	0.91	0.88	1.55	1.78	2.1	2.14
Long-Term Deferred Charges	-	38.82	50.76	52.26	55.3	53.23
Other Long-Term Assets	0.97	0.56	5.76	6	3.12	2.67
Total Assets	313.55	333.82	358.13	311.67	331.82	304.85
Accounts Payable	12.53	5.98	12.4	13.4	18.14	10.09
Accrued Expenses	11.56	4.46	5.27	9.29	6.87	3.88
Short-Term Debt	17.92	-	23.22	31.92	35.84	32.91
Current Portion of Long-Term Debt	111.06	134.59	60.07	-	-	-
Current Portion of Leases	3.85	4.65	4.1	5.24	3.37	1.92
Current Income Taxes Payable	0.04	0.67	3.58	7.33	3.87	1.32
Current Unearned Revenue	1.56	1.51	1.46	2.04	2.02	3.21
Other Current Liabilities	0.08	0.37	2.31	0.92	0.13	0.48
Total Current Liabilities	158.58	152.23	112.4	70.14	70.23	53.81
Long-Term Debt	-	-	10.99	-	-	-
Long-Term Leases	6.93	8.19	11.64	9.32	13.11	12.42
Long-Term Unearned Revenue	0.43	0.86	2.17	3.56	5.3	6.56
Total Liabilities	165.95	161.28	137.19	83.02	88.64	72.79
Common Stock	7.06	7.06	7.06	7.06	7.06	7.06
Additional Paid-In Capital	120.96	120.96	120.96	122.51	126.03	128.12
Retained Earnings	-56.34	-25.88	17.2	16.69	8.05	1.2
Comprehensive Income & Other	75.94	70.41	75.73	82.4	102.05	95.69
Shareholders' Equity	147.61	172.54	220.94	228.65	243.19	232.06
Total Liabilities & Equity	313.55	333.82	358.13	311.67	331.82	304.85
Total Debt	139.76	147.43	110.01	46.48	52.32	47.25
Net Cash (Debt)	-131.65	-127.18	-82	-5.6	-19.38	11.51
Net Cash Per Share	-0.19	-0.18	-0.12	-0.01	-0.03	0.02
Filing Date Shares Outstanding	705.5	705.5	705.5	705.5	705.5	705.5
Total Common Shares Outstanding	705.5	705.5	705.5	705.5	705.5	705.5
Working Capital	29.41	38.8	70.57	111.44	129.55	124.84
Book Value Per Share	0.21	0.24	0.31	0.32	0.34	0.33
Tangible Book Value	61.97	112.21	153.26	211.83	227.3	225.34
Tangible Book Value Per Share	0.09	0.16	0.22	0.30	0.32	0.32
Machinery	-	97.67	98.2	99.38	97.3	97.02
Construction In Progress	-	-	-	-	-	0.13
Leasehold Improvements	-	18.7	18.86	18.78	19.57	22.62

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