Top Standard 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	1.68	2.59	2.42	1.18	2.98
Cash & Short-Term Investments	1.68	2.59	2.42	1.18	2.98
Cash Growth	-35.01%	7.00%	104.92%	-60.48%	-66.94%
Accounts Receivable	1.62	0.64	0.19	0.22	0.03
Other Receivables	4.34	0.08	0.03	0.09	-
Receivables	5.96	0.72	0.22	0.31	0.03
Inventory	0.72	0.8	0.4	0.58	0.25
Prepaid Expenses	0.22	0.28	0.31	0.42	0.19
Restricted Cash	-	-	-	-	11.81
Other Current Assets	1.19	0.2	0.31	0.52	0.3
Total Current Assets	9.77	4.6	3.66	3.01	15.56
Property, Plant & Equipment	0.55	0.68	9.74	5.72	-
Long-Term Investments	-	0.18	0.25	-	-
Goodwill	-	-	-	0.11	0.11
Long-Term Deferred Tax Assets	-	-	0.32	-	-
Other Long-Term Assets	0.22	0.96	1.5	1.28	1.04
Total Assets	10.54	6.41	15.47	10.11	16.71
Accounts Payable	4.34	3.91	2.42	2.15	1.54
Accrued Expenses	7.74	6.24	4.55	12.53	10.4
Short-Term Debt	4.63	3.63	2.72	0.34	0.05
Current Portion of Long-Term Debt	-	1.72	1.6	-	-
Current Portion of Leases	1.27	1.51	2.43	3	1.91
Other Current Liabilities	7.57	6.05	4.3	3.53	5.05
Total Current Liabilities	25.55	23.07	18	21.55	18.95
Long-Term Debt	-	-	1.68	-	-
Long-Term Leases	3.91	3.5	3.72	4.11	4.59
Long-Term Deferred Tax Liabilities	0.03	0.32	0.32	-	-
Other Long-Term Liabilities	0.02	0.02	0.02	0.22	0.15
Total Liabilities	29.51	26.9	23.74	25.89	23.69
Common Stock	23.89	19.91	16.59	13.82	13.82
Additional Paid-In Capital	-	99.38	99.43	98.69	98.69
Retained Earnings	-	-131.27	-121.47	-127.48	-119.97
Comprehensive Income & Other	-34.63	0.46	0.57	0.6	0.57
Total Common Equity	-10.74	-11.53	-4.88	-14.36	-6.89
Minority Interest	-8.24	-8.96	-3.39	-1.41	-0.1
Shareholders' Equity	-18.97	-20.49	-8.27	-15.77	-6.98
Total Liabilities & Equity	10.54	6.41	15.47	10.11	16.71
Total Debt	9.82	10.36	12.14	7.46	6.55
Net Cash (Debt)	-8.14	-7.78	-9.73	-6.28	-3.56
Net Cash Per Share	-0.04	-0.05	-0.07	-0.05	-0.03
Filing Date Shares Outstanding	238.88	199.07	165.89	138.24	138.24
Total Common Shares Outstanding	238.88	199.07	165.89	138.24	138.24
Working Capital	-15.78	-18.47	-14.34	-18.54	-3.4
Book Value Per Share	-0.04	-0.06	-0.03	-0.10	-0.05
Tangible Book Value	-10.74	-11.53	-4.88	-14.47	-7
Tangible Book Value Per Share	-0.04	-0.06	-0.03	-0.10	-0.05
Machinery	-	4.96	4.61	2.72	0.17
Leasehold Improvements	-	5.68	6.83	3.31	-

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