BOYAF 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	62.13	136.64	819.93	332.32	304.79
Short-Term Investments	68.63	32.68	807.94	1,226	1,247
Trading Asset Securities	1.77	-	144.99	56.94	120.91
Cash & Short-Term Investments	132.53	169.31	1,773	1,615	1,673
Cash Growth	-21.72%	-90.45%	9.77%	-3.46%	25.90%
Accounts Receivable	26.24	25.84	32.36	26.94	26.82
Other Receivables	-	34.29	44.43	35.4	30.16
Receivables	26.24	62.7	80.58	68.76	58.64
Prepaid Expenses	44.34	5.97	3.65	3.29	4.81
Other Current Assets	2,918	2,514	109.74	5.71	6.78
Total Current Assets	3,121	2,752	1,967	1,693	1,743
Property, Plant & Equipment	69.83	29.22	39.77	42.01	48.05
Long-Term Investments	95.24	353.09	100.44	266.36	177.01
Other Intangible Assets	0.35	0.36	1.82	-	-
Long-Term Deferred Tax Assets	-	0.56	0.6	0.76	5.7
Other Long-Term Assets	68.12	7.91	1.16	2.61	1.29
Total Assets	3,354	3,154	2,125	2,020	1,995
Accounts Payable	0.91	1.05	0.8	1.22	1.29
Accrued Expenses	38.02	90.12	80	79.69	85.29
Current Portion of Leases	4.16	3.6	3.93	4.69	1.06
Current Income Taxes Payable	309.36	257.47	255.65	254.47	235.14
Current Unearned Revenue	11.8	13.57	12.09	9.92	14.54
Other Current Liabilities	-	0.09	0.27	7.14	7.73
Total Current Liabilities	364.24	365.9	352.73	357.14	345.04
Long-Term Leases	7.9	10.17	9.7	13.99	-
Long-Term Deferred Tax Liabilities	95	156.88	0.99	1.14	5.63
Total Liabilities	467.13	532.95	363.42	372.28	350.67
Common Stock	0.3	0.25	0.26	0.26	0.28
Additional Paid-In Capital	-	414.85	410.96	421.84	457.97
Retained Earnings	-	2,366	1,475	1,381	1,421
Treasury Stock	-	-	-	-0.13	-
Comprehensive Income & Other	2,887	-160.09	-125.16	-155.94	-234.62
Shareholders' Equity	2,887	2,621	1,761	1,647	1,645
Total Liabilities & Equity	3,354	3,154	2,125	2,020	1,995
Total Debt	12.05	13.77	13.64	18.68	1.06
Net Cash (Debt)	120.48	155.54	1,759	1,596	1,672
Net Cash Growth	-22.54%	-91.16%	10.21%	-4.52%	26.34%
Net Cash Per Share	0.17	0.23	2.62	2.41	2.54
Filing Date Shares Outstanding	733.94	668.98	652.47	653.15	652.63
Total Common Shares Outstanding	733.94	668.98	652.47	653.15	652.63
Working Capital	2,757	2,386	1,614	1,336	1,398
Book Value Per Share	3.93	3.92	2.70	2.52	2.52
Tangible Book Value	2,887	2,620	1,760	1,647	1,645
Tangible Book Value Per Share	3.93	3.92	2.70	2.52	2.52
Land	-	10.44	28.96	18.59	32.37
Machinery	-	26.14	25.85	26.27	28.59
Leasehold Improvements	-	52.12	52.9	54.25	62.68

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