Paradise Entertainment Limited (PDSSF)

Paradise Entertainment 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	417.76	389.18	59.63	20.18	64.04	129.24
Cash & Short-Term Investments	417.76	389.18	59.63	20.18	64.04	129.24
Cash Growth	226.04%	552.69%	195.49%	-68.49%	-50.45%	-47.38%
Accounts Receivable	71.19	55.87	57.15	5.07	27.57	35.26
Other Receivables	24.28	23.54	11.09	14.96	5.76	4.06
Receivables	95.47	83.53	75.21	27.83	41.13	47.12
Inventory	31.79	32.71	33.79	37.59	49.18	49.86
Prepaid Expenses	3.88	4.8	4.72	2.29	6.96	8.81
Other Current Assets	12.89	15.19	4.4	7.3	27.48	32.22
Total Current Assets	561.79	525.41	177.73	95.2	188.79	267.25
Property, Plant & Equipment	228.24	235.65	251.91	275.01	280.74	293.23
Long-Term Investments	0.02	-	-	-	-	0
Other Intangible Assets	2.02	8.09	20.23	32.37	44.51	56.64
Long-Term Deferred Tax Assets	0.39	0.39	0.16	-	-	-
Other Long-Term Assets	52.69	57.34	72.36	44.7	36.88	43.33
Total Assets	845.15	826.87	522.39	447.27	551.26	660.45
Accounts Payable	8.02	5.01	16.98	17.86	4.81	5.78
Accrued Expenses	40.89	40.01	41.34	19.09	39.44	46.5
Short-Term Debt	15.63	28.54	22.57	66.73	1.74	1.6
Current Portion of Long-Term Debt	11.09	21.22	16.79	6.16	9.93	8.99
Current Portion of Leases	12.5	16.52	14.03	13.65	10.26	11.9
Current Income Taxes Payable	24.97	18.79	5.06	3.68	8.88	8.83
Current Unearned Revenue	27.61	28.18	11.97	7.19	10.91	23.53
Other Current Liabilities	9.22	14.84	20.58	15.27	15.45	14.3
Total Current Liabilities	149.92	173.11	149.32	149.63	101.42	121.44
Long-Term Debt	99.33	106.94	141.46	115.35	119.68	128.02
Long-Term Leases	5.36	6.77	13.09	24.6	11.13	4.93
Total Liabilities	254.62	286.82	303.88	289.58	232.23	254.39
Common Stock	1.05	1.05	1.05	1.05	1.05	1.05
Additional Paid-In Capital	-	967.9	1,021	1,021	1,021	1,021
Retained Earnings	-	-488.16	-849.22	-915	-760.44	-674.32
Comprehensive Income & Other	554.56	20.83	25.35	22.76	18.78	17.36
Total Common Equity	555.61	501.62	197.69	129.31	279.9	364.59
Minority Interest	34.91	38.43	20.83	28.38	39.13	41.47
Shareholders' Equity	590.53	540.05	218.51	157.69	319.03	406.06
Total Liabilities & Equity	845.15	826.87	522.39	447.27	551.26	660.45
Total Debt	143.91	179.99	207.95	226.49	152.74	155.44
Net Cash (Debt)	273.85	209.19	-148.32	-206.31	-88.7	-26.2
Net Cash Per Share	0.26	0.20	-0.14	-0.20	-0.08	-0.02
Filing Date Shares Outstanding	1,052	1,052	1,052	1,052	1,052	1,052
Total Common Shares Outstanding	1,052	1,052	1,052	1,052	1,052	1,052
Working Capital	411.87	352.3	28.41	-54.43	87.37	145.82
Book Value Per Share	0.53	0.48	0.19	0.12	0.27	0.35
Tangible Book Value	553.59	493.53	177.46	96.95	235.39	307.95
Tangible Book Value Per Share	0.53	0.47	0.17	0.09	0.22	0.29
Land	-	228.55	228.55	228.55	228.55	228.55
Machinery	-	391.75	377	365.96	369.95	373.99
Leasehold Improvements	-	178.16	178.4	177.83	177.33	175.33

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