Pacific Legend Group Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
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
Cash & Equivalents	4.93	9.3	23.3	17.82	33.39
Trading Asset Securities	20.21	-	-	-	-
Cash & Short-Term Investments	25.13	9.3	23.3	17.82	33.39
Cash Growth	170.38%	-60.11%	30.74%	-46.62%	-48.23%
Accounts Receivable	35.08	35.01	43.46	22.92	19.58
Other Receivables	12.42	28.24	11.94	10.2	4.02
Receivables	47.5	63.25	58.19	33.12	23.61
Inventory	23.89	26.39	55.35	52.01	50.19
Prepaid Expenses	2.81	5.28	5.04	3.22	14.59
Other Current Assets	8.2	5.48	8.49	9.98	11.49
Total Current Assets	107.54	109.68	150.37	116.15	133.27
Property, Plant & Equipment	5.73	2.61	3.77	2.83	6.91
Long-Term Investments	19.68	15.85	16.53	5.94	6
Other Intangible Assets	-	-	0.02	0.04	0.44
Long-Term Accounts Receivable	2.72	2.52	0.74	1.01	0.7
Other Long-Term Assets	-	2.2	8.49	4	4
Total Assets	135.67	132.86	179.91	129.97	151.31
Accounts Payable	2.77	2.85	8.37	2.57	4.48
Accrued Expenses	3.58	3.77	9.27	9	8.51
Short-Term Debt	17.24	9.04	6.52	3.4	0.86
Current Portion of Long-Term Debt	1.34	1.06	5.13	4.27	-
Current Portion of Leases	4.77	7.26	11.82	13.06	12.99
Current Income Taxes Payable	0.26	-	0	0.99	1.08
Current Unearned Revenue	12.45	5.24	70.33	35.25	15.4
Other Current Liabilities	23.32	32.98	15.17	5.99	6.83
Total Current Liabilities	65.71	62.19	126.6	74.53	50.13
Long-Term Leases	0.76	1.21	6.46	8.31	5.5
Pension & Post-Retirement Benefits	6.24	-	5.63	4.87	4.58
Long-Term Deferred Tax Liabilities	-	0.07	0.07	-	-
Other Long-Term Liabilities	2.52	8.28	2.52	2.28	2.41
Total Liabilities	75.23	71.75	141.27	89.99	62.62
Common Stock	41.05	27.37	19.01	13.2	13.2
Additional Paid-In Capital	121.71	121.81	114.95	87.98	87.98
Retained Earnings	-103.19	-90.46	-97.62	-63.65	-20.29
Comprehensive Income & Other	-2.77	0.76	0.76	-0.04	3.81
Total Common Equity	56.79	59.48	37.1	37.5	84.7
Minority Interest	3.64	1.63	1.55	2.48	4
Shareholders' Equity	60.44	61.11	38.64	39.98	88.7
Total Liabilities & Equity	135.67	132.86	179.91	129.97	151.31
Total Debt	24.1	18.57	29.92	29.04	19.35
Net Cash (Debt)	1.03	-9.28	-6.62	-11.21	14.05
Net Cash Growth	-	-	-	-	-56.65%
Net Cash Per Share	0.00	-0.04	-0.04	-0.08	0.12
Filing Date Shares Outstanding	410.54	273.7	190.08	132	132
Total Common Shares Outstanding	410.54	273.7	190.08	132	132
Working Capital	41.83	47.49	23.77	41.63	83.14
Book Value Per Share	0.14	0.22	0.20	0.28	0.64
Tangible Book Value	56.79	59.48	37.07	37.47	84.26
Tangible Book Value Per Share	0.14	0.22	0.20	0.28	0.64
Machinery	19.66	-	20.47	20.56	22.56

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