Value Partners Group Limited (VPGLF)

Value Partners 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	1,525	1,077	1,559	1,666	1,666	1,974
Short-Term Investments	-	-	17.38	-	-	17.25
Trading Asset Securities	26.75	60.41	179.44	179.37	25.6	-
Cash & Short-Term Investments	1,552	1,138	1,756	1,846	1,692	1,992
Cash Growth	40.78%	-35.19%	-4.88%	9.12%	-15.07%	-11.21%
Accounts Receivable	40.96	37.67	56.33	67.13	190.06	1,635
Other Receivables	-	19.63	42.99	100.03	59.94	-
Receivables	40.96	57.31	99.31	167.16	250	1,635
Prepaid Expenses	28.51	26.15	26.25	22.69	30.08	44.04
Other Current Assets	15.77	15.61	26.97	-	-	-
Total Current Assets	1,637	1,237	1,908	2,036	1,972	3,671
Property, Plant & Equipment	172.21	176.65	202.39	197.35	238.4	208.56
Long-Term Investments	2,052	2,170	2,353	2,289	3,244	2,219
Other Intangible Assets	8.66	9.36	12.73	15.69	14.93	16.36
Long-Term Deferred Tax Assets	2.27	2.3	3.41	3.09	1.54	1.1
Other Long-Term Assets	191.95	180.25	198.37	207.1	199.41	183.65
Total Assets	4,064	3,775	4,678	4,748	5,670	6,299
Accrued Expenses	43.51	44.89	46.38	95.54	221.21	494.33
Current Portion of Long-Term Debt	1.13	65.94	1.17	76.05	-	86.5
Current Portion of Leases	13.07	12.87	14.45	19.52	19.77	12.46
Current Income Taxes Payable	0.64	0.15	-	-	-	170.77
Other Current Liabilities	100.79	71.18	966.58	43.9	44.93	64.75
Total Current Liabilities	159.14	195.03	1,029	235.02	285.91	828.81
Long-Term Debt	68.69	-	72.7	-	82.63	-
Long-Term Leases	12.74	18.56	31.7	9.66	25.88	0.78
Other Long-Term Liabilities	1.16	1.85	2.4	8.98	11.17	51.19
Total Liabilities	241.74	215.44	1,135	253.66	405.59	880.77
Common Stock	182.67	1,327	1,327	1,327	1,385	1,407
Retained Earnings	2,481	2,188	2,154	3,106	3,797	3,714
Comprehensive Income & Other	-860.35	37.65	62	61.12	83.13	296.59
Total Common Equity	3,815	3,552	3,543	4,494	5,265	5,418
Minority Interest	7.75	7.71	-	-	-	-
Shareholders' Equity	3,823	3,560	3,543	4,494	5,265	5,418
Total Liabilities & Equity	4,064	3,775	4,678	4,748	5,670	6,299
Total Debt	95.63	97.37	120.03	105.24	128.28	99.73
Net Cash (Debt)	1,456	1,040	1,636	1,741	1,563	1,892
Net Cash Growth	46.70%	-36.39%	-6.03%	11.34%	-17.37%	-10.85%
Net Cash Per Share	0.80	0.57	0.90	0.95	0.84	1.02
Filing Date Shares Outstanding	1,827	1,827	1,827	1,827	1,850	1,855
Total Common Shares Outstanding	1,827	1,827	1,827	1,827	1,850	1,855
Working Capital	1,478	1,042	879.66	1,801	1,686	2,842
Book Value Per Share	2.09	1.94	1.94	2.46	2.85	2.92
Tangible Book Value	3,806	3,543	3,530	4,479	5,250	5,402
Tangible Book Value Per Share	2.08	1.94	1.93	2.45	2.84	2.91
Machinery	-	27.76	29.39	28.98	27.75	24.89
Leasehold Improvements	-	19.86	21.25	25.23	25.03	20.97

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