Blue Moon Group Holdings 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	3,734	5,216	4,343	7,702	9,234	10,921
Short-Term Investments	627.2	54.1	2,989	72.27	54.61	37.57
Cash & Short-Term Investments	4,362	5,270	7,332	7,775	9,288	10,959
Cash Growth	-31.00%	-28.12%	-5.70%	-16.30%	-15.24%	1417.89%
Accounts Receivable	967.49	1,289	1,431	2,111	2,265	2,133
Other Receivables	455.77	465.42	160.87	44.85	16.55	29.61
Receivables	1,423	1,755	1,592	2,156	2,282	2,163
Inventory	408.79	499.83	269.11	277.82	391.45	474
Prepaid Expenses	154.04	188.83	253.79	165.35	222.92	130.88
Restricted Cash	-	-	-	-	-	17.82
Other Current Assets	112.41	61.77	118.51	0.82	1.31	5.16
Total Current Assets	6,460	7,775	9,566	10,375	12,186	13,750
Property, Plant & Equipment	1,786	1,791	1,917	2,002	2,030	1,799
Long-Term Investments	9.43	9.28	9.8	15.11	-	-
Other Intangible Assets	101.13	109.63	114.84	140.56	186.87	197.25
Long-Term Deferred Tax Assets	653.24	584.76	399.32	96.7	42.97	7.91
Other Long-Term Assets	39.34	35.67	46.56	100.74	66.28	49.45
Total Assets	9,050	10,306	12,053	12,730	14,512	15,803
Accounts Payable	405.53	660.13	578.36	481.39	662.04	548.55
Accrued Expenses	-	-	-	-	651.84	606.79
Short-Term Debt	-	-	-	-	100	-
Current Portion of Leases	33.44	32.75	57.34	72.78	61.29	32.14
Current Income Taxes Payable	1.11	33.86	119.4	55.29	266.44	231.72
Current Unearned Revenue	652.06	697.88	673.46	816.89	60.35	30.78
Other Current Liabilities	-	-	-	-	101.93	2,505
Total Current Liabilities	1,092	1,425	1,429	1,426	1,904	3,955
Long-Term Leases	51.77	66.92	101.55	126.78	75.09	25.61
Long-Term Unearned Revenue	53.42	53.26	55.77	57.93	64.78	64.38
Long-Term Deferred Tax Liabilities	75.61	96.22	87.72	45.89	121.56	78.46
Total Liabilities	1,273	1,641	1,674	1,657	2,165	4,124
Common Stock	58.63	58.63	58.63	58.62	58.6	57.47
Additional Paid-In Capital	10,679	11,014	11,017	11,017	11,005	9,560
Retained Earnings	89.04	524.37	1,823	2,433	2,595	1,985
Comprehensive Income & Other	-3,049	-2,932	-2,520	-2,436	-1,313	76.49
Shareholders' Equity	7,777	8,665	10,379	11,073	12,346	11,679
Total Liabilities & Equity	9,050	10,306	12,053	12,730	14,512	15,803
Total Debt	85.21	99.66	158.9	199.56	236.38	57.74
Net Cash (Debt)	4,276	5,171	7,173	7,575	9,052	10,901
Net Cash Growth	-31.00%	-27.91%	-5.31%	-16.31%	-16.96%	4297.43%
Net Cash Per Share	0.80	0.95	1.29	1.35	1.55	2.16
Filing Date Shares Outstanding	5,863	5,863	5,863	5,862	5,860	5,747
Total Common Shares Outstanding	5,863	5,863	5,863	5,862	5,860	5,747
Working Capital	5,368	6,351	8,137	8,948	10,282	9,794
Book Value Per Share	1.33	1.48	1.77	1.89	2.11	2.03
Tangible Book Value	7,676	8,555	10,264	10,932	12,160	11,482
Tangible Book Value Per Share	1.31	1.46	1.75	1.86	2.08	2.00
Buildings	1,207	1,185	1,181	1,193	1,136	1,051
Machinery	1,108	1,046	1,032	1,007	994.95	891.28
Construction In Progress	58.71	61.58	63.75	45.47	155.85	76.67
Leasehold Improvements	68.57	79	45.57	24.92	11.97	11.24

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