Pacific Legend Group Balance Sheet

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

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	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	3.19	4.93	9.3	23.3	17.82	33.39
Short-Term Investments	20	-	-	-	-	-
Trading Asset Securities	-	20.21	-	-	-	-
Cash & Short-Term Investments	23.19	25.13	9.3	23.3	17.82	33.39
Cash Growth	149.50%	170.38%	-60.11%	30.74%	-46.62%	-48.23%
Accounts Receivable	53.91	35.08	35.01	43.46	22.92	19.58
Other Receivables	-	12.42	28.24	11.94	10.2	4.02
Receivables	53.91	47.5	63.25	58.19	33.12	23.61
Inventory	19.45	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	96.55	107.54	109.68	150.37	116.15	133.27
Property, Plant & Equipment	7.9	5.73	2.61	3.77	2.83	6.91
Long-Term Investments	19.95	19.68	15.85	16.53	5.94	6
Other Intangible Assets	-	-	-	0.02	0.04	0.44
Long-Term Accounts Receivable	1.9	2.72	2.52	0.74	1.01	0.7
Other Long-Term Assets	-	-	2.2	8.49	4	4
Total Assets	126.29	135.67	132.86	179.91	129.97	151.31
Accounts Payable	25.34	2.77	2.85	8.37	2.57	4.48
Accrued Expenses	-	3.58	3.77	9.27	9	8.51
Short-Term Debt	10.56	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	6.24	4.77	7.26	11.82	13.06	12.99
Current Income Taxes Payable	0.26	0.26	-	0	0.99	1.08
Current Unearned Revenue	11.33	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	53.73	65.71	62.19	126.6	74.53	50.13
Long-Term Leases	3.13	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	9.17	2.52	8.28	2.52	2.28	2.41
Total Liabilities	66.03	75.23	71.75	141.27	89.99	62.62
Common Stock	59.12	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	-2.49	-2.77	0.76	0.76	-0.04	3.81
Total Common Equity	56.62	56.79	59.48	37.1	37.5	84.7
Minority Interest	3.64	3.64	1.63	1.55	2.48	4
Shareholders' Equity	60.26	60.44	61.11	38.64	39.98	88.7
Total Liabilities & Equity	126.29	135.67	132.86	179.91	129.97	151.31
Total Debt	19.93	24.1	18.57	29.92	29.04	19.35
Net Cash (Debt)	3.26	1.03	-9.28	-6.62	-11.21	14.05
Net Cash Growth	-	-	-	-	-	-56.65%
Net Cash Per Share	0.01	0.00	-0.04	-0.04	-0.08	0.12
Filing Date Shares Outstanding	437.74	410.54	273.7	190.08	132	132
Total Common Shares Outstanding	437.74	410.54	273.7	190.08	132	132
Working Capital	42.82	41.83	47.49	23.77	41.63	83.14
Book Value Per Share	0.13	0.14	0.22	0.20	0.28	0.64
Tangible Book Value	56.62	56.79	59.48	37.07	37.47	84.26
Tangible Book Value Per Share	0.13	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.