HKG:8521 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	71.6	81.27	83.49	87.06	89.74
Short-Term Investments	0.56	1.89	0.21	0.33	0.16
Cash & Short-Term Investments	72.16	83.16	83.7	87.39	89.9
Cash Growth	-13.23%	-0.64%	-4.22%	-2.79%	129.62%
Accounts Receivable	28.86	25.77	31.51	16.48	18.29
Other Receivables	1.3	0.23	0.23	0.78	2.91
Receivables	30.16	26	31.74	17.25	21.2
Inventory	22.83	12.86	22.83	26.48	37.94
Prepaid Expenses	71.47	34.96	20.25	23.24	24.22
Other Current Assets	2.77	2.7	2.76	2.8	3.06
Total Current Assets	199.38	159.68	161.28	157.16	176.3
Property, Plant & Equipment	17.47	15.38	16.48	17.76	29.03
Goodwill	0.05	0.05	0.05	-	-
Other Intangible Assets	0.7	-	-	-	-
Long-Term Deferred Tax Assets	3.76	3.49	4.02	3.77	4.01
Total Assets	221.35	178.6	181.82	178.68	209.35
Accounts Payable	7.78	9.22	1.66	1.63	3.65
Accrued Expenses	9.07	5.7	5.74	6.14	7.21
Short-Term Debt	1.86	2.45	2.99	2.3	42.81
Current Portion of Long-Term Debt	24.96	25.49	14.13	30.9	-
Current Portion of Leases	3.21	2.19	0.76	0.81	1.03
Current Income Taxes Payable	0.85	0.93	0.7	1.24	1.05
Current Unearned Revenue	1.52	4.98	3.75	2.52	1.29
Other Current Liabilities	1.2	0.32	0.32	0.24	0.21
Total Current Liabilities	50.45	51.27	30.06	45.78	57.24
Long-Term Debt	-	0.43	3.7	4.42	-
Long-Term Leases	1.3	1.62	1.46	0.73	0.53
Total Liabilities	51.75	53.33	35.21	50.93	57.77
Common Stock	6.39	5.76	5.76	4.8	4.8
Additional Paid-In Capital	112.02	65.03	65.03	48.59	48.59
Retained Earnings	58.19	62.62	80.13	77.92	88.95
Comprehensive Income & Other	-7	-8.13	-4.31	-3.56	9.24
Total Common Equity	169.6	125.27	146.6	127.75	151.58
Shareholders' Equity	169.6	125.27	146.6	127.75	151.58
Total Liabilities & Equity	221.35	178.6	181.82	178.68	209.35
Total Debt	31.32	32.19	23.04	39.16	44.36
Net Cash (Debt)	40.84	50.98	60.66	48.23	45.53
Net Cash Growth	-19.89%	-15.95%	25.77%	5.92%	208.22%
Net Cash Per Share	0.07	0.09	0.12	0.10	0.09
Filing Date Shares Outstanding	639	576	576	480	480
Total Common Shares Outstanding	639	576	576	480	480
Working Capital	148.94	108.41	131.22	111.38	119.06
Book Value Per Share	0.27	0.22	0.25	0.27	0.32
Tangible Book Value	168.86	125.23	146.56	127.75	151.58
Tangible Book Value Per Share	0.26	0.22	0.25	0.27	0.32
Machinery	34.98	32.43	33.39	34.15	36.94
Leasehold Improvements	0.84	0.82	0.84	0.85	0.89

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