Imperium Technology Group Limited (IPGGF)

Imperium Technology Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	29.72	8.49	10.19	42.76	43.03	55.15
Short-Term Investments	9.55	9.49	5.55	18.78	18.9	10.87
Cash & Short-Term Investments	39.27	17.98	15.74	61.54	61.92	66.02
Cash Growth	116.82%	14.23%	-74.43%	-0.62%	-6.21%	9.33%
Accounts Receivable	10.4	19.46	18.17	34	26.98	13.31
Other Receivables	0.03	0.02	0.02	0.28	0.65	12.89
Receivables	10.43	19.48	18.19	37.63	34.06	36.05
Inventory	0.47	0.22	0.2	1.51	1.18	16.7
Prepaid Expenses	-	-	-	-	-	8.83
Other Current Assets	3.68	6.06	16.6	8.38	29.19	0.36
Total Current Assets	53.84	43.74	50.73	109.05	126.35	127.96
Property, Plant & Equipment	28.9	8.84	16.12	56.5	102.94	43.77
Goodwill	-	-	-	2.98	2.98	2.98
Other Intangible Assets	7	5.22	7.11	65.19	46.42	49.05
Other Long-Term Assets	1.1	29.36	26.96	12.7	9.8	-
Total Assets	90.83	87.16	100.93	246.42	288.49	223.77
Accounts Payable	2.07	3.79	4.86	10.18	5.36	5.13
Accrued Expenses	-	-	-	-	37.31	32.33
Short-Term Debt	25	-	-	5.39	5.39	10.85
Current Portion of Long-Term Debt	190.68	212.72	208.56	78.27	194.53	106
Current Portion of Leases	1.28	2.33	3.45	6.26	8.15	3.76
Current Income Taxes Payable	-	-	0.04	0.03	0.01	0.23
Current Unearned Revenue	0.02	0.06	0.44	1.9	7.48	3.81
Other Current Liabilities	41.06	41.65	41.4	78.32	34.36	35.72
Total Current Liabilities	260.11	260.54	258.76	180.35	292.59	197.83
Long-Term Debt	-	1.96	92.2	188.35	-	63.33
Long-Term Leases	2.43	2.83	1.69	3.86	5.39	4.68
Long-Term Deferred Tax Liabilities	0.89	0.8	0.76	1.89	2.63	2.63
Other Long-Term Liabilities	0.33	0.28	0.34	0.28	-	-
Total Liabilities	263.76	266.41	353.74	374.73	300.93	268.96
Common Stock	3.73	3.73	3.11	3.11	3.11	2.87
Additional Paid-In Capital	-	404.5	294.88	294.88	294.88	178.95
Retained Earnings	-	-690.52	-647.32	-544.01	-362.46	-263.43
Comprehensive Income & Other	-179.01	100.42	96.75	122	49.82	32.86
Total Common Equity	-175.28	-181.87	-252.58	-124.01	-14.65	-48.75
Minority Interest	2.35	2.62	-0.24	-4.3	2.21	3.56
Shareholders' Equity	-172.92	-179.25	-252.82	-128.31	-12.44	-45.19
Total Liabilities & Equity	90.83	87.16	100.93	246.42	288.49	223.77
Total Debt	219.39	219.85	305.9	282.14	213.45	188.61
Net Cash (Debt)	-180.13	-201.87	-290.16	-220.6	-151.53	-122.59
Net Cash Per Share	-0.52	-0.63	-0.93	-0.71	-0.50	-0.43
Filing Date Shares Outstanding	373.24	373.24	311.04	311.04	311.04	287.21
Total Common Shares Outstanding	373.24	373.24	311.04	311.04	311.04	287.21
Working Capital	-206.27	-216.8	-208.02	-71.3	-166.24	-69.86
Book Value Per Share	-0.47	-0.49	-0.81	-0.40	-0.05	-0.17
Tangible Book Value	-182.27	-187.09	-259.69	-192.18	-64.05	-100.78
Tangible Book Value Per Share	-0.49	-0.50	-0.83	-0.62	-0.21	-0.35
Machinery	-	59.03	90.89	-	49.9	26.92
Leasehold Improvements	-	9.2	9.28	-	10.71	10.37

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