Esprit 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	63.74	79	434	2,011	2,648	2,270
Short-Term Investments	0.27	5	38	28	10	10
Cash & Short-Term Investments	64	84	472	2,039	2,658	2,280
Cash Growth	-4.48%	-82.20%	-76.85%	-23.29%	16.58%	-1.00%
Accounts Receivable	2.71	1	516	472	598	687
Other Receivables	27.79	14	122	177	284	274
Receivables	30.5	15	638	649	882	961
Inventory	-	-	1,301	1,777	1,413	1,303
Prepaid Expenses	10.1	22	106	114	403	609
Other Current Assets	-	-	71	112	101	93
Total Current Assets	104.6	121	2,588	4,691	5,457	5,246
Property, Plant & Equipment	2.27	3	1,457	1,947	2,401	2,771
Long-Term Investments	23.03	23	50	5	4	11
Goodwill	-	-	-	56	57	58
Other Intangible Assets	270.86	268	1,296	1,539	1,670	1,820
Long-Term Accounts Receivable	-	-	-	-	-	3
Long-Term Deferred Tax Assets	-	-	27	62	42	51
Other Long-Term Assets	1.53	1	344	365	416	389
Total Assets	402.29	416	5,762	8,665	10,047	10,349
Accounts Payable	-	8	374	497	328	502
Accrued Expenses	13.06	30	474	522	595	885
Current Portion of Leases	0.63	16	766	474	566	1,046
Current Income Taxes Payable	0.68	1	235	229	253	257
Other Current Liabilities	36.26	29	634	738	706	933
Total Current Liabilities	50.63	84	2,483	2,460	2,448	3,623
Long-Term Debt	125.76	109	-	-	-	9
Long-Term Leases	1.04	-	1,189	1,578	2,066	2,010
Pension & Post-Retirement Benefits	-	-	11	5	18	31
Long-Term Deferred Tax Liabilities	45.65	46	113	387	398	437
Total Liabilities	223.07	239	3,796	4,430	4,930	6,110
Common Stock	283.08	283	283	283	283	189
Additional Paid-In Capital	-	8,590	8,590	8,590	8,590	7,995
Retained Earnings	-	-9,567	-8,348	-6,009	-5,345	-5,693
Comprehensive Income & Other	-103.87	871	1,441	1,371	1,589	1,748
Shareholders' Equity	179.22	177	1,966	4,235	5,117	4,239
Total Liabilities & Equity	402.29	416	5,762	8,665	10,047	10,349
Total Debt	127.42	125	1,955	2,052	2,632	3,065
Net Cash (Debt)	-63.42	-41	-1,483	-13	26	-785
Net Cash Per Share	-0.22	-0.14	-5.24	-0.05	0.10	-
Filing Date Shares Outstanding	283.08	283.1	283.1	283.1	283.1	188.5
Total Common Shares Outstanding	283.08	283.1	283.1	283.1	283.1	188.5
Working Capital	53.97	37	105	2,231	3,009	1,623
Book Value Per Share	0.63	0.63	6.94	14.96	18.07	22.49
Tangible Book Value	-91.65	-91	670	2,640	3,390	2,361
Tangible Book Value Per Share	-0.32	-0.32	2.37	9.33	11.97	12.53
Buildings	-	-	-	-	-	4
Machinery	-	6	573	580	623	703
Construction In Progress	-	-	-	42	2	18
Leasehold Improvements	-	-	700	658	729	600

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