HKG:8521 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	50.71	81.27	83.49	87.06	89.74	39
Short-Term Investments	1.74	1.89	0.21	0.33	0.16	0.15
Cash & Short-Term Investments	52.45	83.16	83.7	87.39	89.9	39.15
Cash Growth	-9.51%	-0.64%	-4.22%	-2.79%	129.62%	-29.18%
Accounts Receivable	18.25	25.77	31.51	16.48	18.29	75.42
Other Receivables	0.46	0.23	0.23	0.78	2.91	5.04
Receivables	18.71	26	31.74	17.25	21.2	80.45
Inventory	22.52	12.86	22.83	26.48	37.94	36.54
Prepaid Expenses	45.85	34.96	20.25	23.24	24.22	26.7
Other Current Assets	2.74	2.7	2.76	2.8	3.06	2.97
Total Current Assets	142.27	159.68	161.28	157.16	176.3	185.82
Property, Plant & Equipment	14.08	15.38	16.48	17.76	29.03	31.45
Long-Term Investments	-	-	-	-	-	0.47
Goodwill	0.05	0.05	0.05	-	-	-
Long-Term Deferred Tax Assets	3.54	3.49	4.02	3.77	4.01	2.06
Total Assets	159.93	178.6	181.82	178.68	209.35	219.79
Accounts Payable	3.97	9.22	1.66	1.63	3.65	4.64
Accrued Expenses	8.58	5.7	5.74	6.14	7.21	8.05
Short-Term Debt	1.64	2.45	2.99	2.3	42.81	22.25
Current Portion of Long-Term Debt	17.18	25.49	14.13	30.9	-	-
Current Portion of Leases	2.18	2.19	0.76	0.81	1.03	0.88
Current Income Taxes Payable	0.32	0.93	0.7	1.24	1.05	1.01
Current Unearned Revenue	4.51	4.98	3.75	2.52	1.29	2.24
Other Current Liabilities	0.4	0.32	0.32	0.24	0.21	0.26
Total Current Liabilities	38.78	51.27	30.06	45.78	57.24	39.33
Long-Term Debt	0.43	0.43	3.7	4.42	-	-
Long-Term Leases	0.69	1.62	1.46	0.73	0.53	1.25
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.4
Total Liabilities	39.9	53.33	35.21	50.93	57.77	40.98
Common Stock	5.76	5.76	5.76	4.8	4.8	4.8
Additional Paid-In Capital	65.03	65.03	65.03	48.59	48.59	48.59
Retained Earnings	55.63	62.62	80.13	77.92	88.95	121.45
Comprehensive Income & Other	-6.4	-8.13	-4.31	-3.56	9.24	3.97
Total Common Equity	120.03	125.27	146.6	127.75	151.58	178.81
Shareholders' Equity	120.03	125.27	146.6	127.75	151.58	178.81
Total Liabilities & Equity	159.93	178.6	181.82	178.68	209.35	219.79
Total Debt	22.12	32.19	23.04	39.16	44.36	24.38
Net Cash (Debt)	30.33	50.98	60.66	48.23	45.53	14.77
Net Cash Growth	41.52%	-15.95%	25.77%	5.92%	208.22%	-72.47%
Net Cash Per Share	0.05	0.09	0.12	0.10	0.09	0.03
Filing Date Shares Outstanding	576	576	576	480	480	480
Total Common Shares Outstanding	576	576	576	480	480	480
Working Capital	103.49	108.41	131.22	111.38	119.06	146.48
Book Value Per Share	0.21	0.22	0.25	0.27	0.32	0.37
Tangible Book Value	119.98	125.23	146.56	127.75	151.58	178.81
Tangible Book Value Per Share	0.21	0.22	0.25	0.27	0.32	0.37
Machinery	-	32.43	33.39	34.15	36.94	35.79
Leasehold Improvements	-	0.82	0.84	0.85	0.89	-

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