Wing Fung Group Asia 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	4.08	16.58	6.01	12.05	10.65
Cash & Short-Term Investments	4.08	16.58	6.01	12.05	10.65
Cash Growth	-75.42%	175.62%	-50.08%	13.09%	-43.09%
Accounts Receivable	86.99	90.42	100.91	155.09	153.97
Other Receivables	1.18	1.02	1.2	2.13	2.14
Receivables	88.16	91.44	102.1	157.22	156.11
Prepaid Expenses	1.4	1.46	1.34	1.49	1.65
Other Current Assets	-	7.35	9.41	9.24	15.26
Total Current Assets	93.64	116.82	118.86	180	183.67
Property, Plant & Equipment	0.79	0.48	1.24	0.51	1.37
Long-Term Deferred Tax Assets	10.37	8.82	10.7	5.74	3.07
Total Assets	104.8	126.12	130.8	186.24	188.11
Accounts Payable	34.57	30.08	31.03	40.86	41.23
Accrued Expenses	-	3.74	5.44	4.91	5.7
Short-Term Debt	20.36	25.17	27.34	38.35	26.82
Current Portion of Leases	0.06	0.11	0.83	0.14	0.75
Other Current Liabilities	5.08	0.23	0.28	0.35	0.41
Total Current Liabilities	60.07	59.32	64.92	84.62	74.9
Long-Term Leases	-	0.06	0.22	-	0.13
Total Liabilities	60.07	59.38	65.14	84.62	75.04
Common Stock	6.49	6.49	6.49	6.49	6.49
Additional Paid-In Capital	-	62.23	62.23	62.23	62.23
Retained Earnings	-	11.84	10.76	46.67	57.87
Comprehensive Income & Other	38.24	-13.81	-13.82	-13.76	-13.51
Shareholders' Equity	44.73	66.74	65.66	101.63	113.08
Total Liabilities & Equity	104.8	126.12	130.8	186.24	188.11
Total Debt	20.42	25.33	28.38	38.49	27.7
Net Cash (Debt)	-16.34	-8.75	-22.37	-26.45	-17.04
Net Cash Per Share	-0.10	-0.05	-0.14	-0.16	-0.12
Filing Date Shares Outstanding	162.25	162.25	162.25	162.25	162.25
Total Common Shares Outstanding	162.25	162.25	162.25	162.25	162.25
Working Capital	33.57	57.5	53.95	95.38	108.77
Book Value Per Share	0.28	0.41	0.40	0.63	0.70
Tangible Book Value	44.73	66.74	65.66	101.63	113.08
Tangible Book Value Per Share	0.28	0.41	0.40	0.63	0.70
Machinery	-	2.36	2.14	2.14	1.99

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