WHWRF 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	190.39	646.97	636.15	587.07	843.43	119.95
Short-Term Investments	229.76	-	73.97	-	-	-
Cash & Short-Term Investments	420.15	646.97	710.12	587.07	843.43	119.95
Cash Growth	-34.65%	-8.89%	20.96%	-30.39%	603.16%	194.22%
Accounts Receivable	190.94	218.84	245.06	322.25	369.64	327.97
Other Receivables	0.79	0.78	0.79	0.54	0.57	0.54
Receivables	191.73	219.62	245.85	322.79	370.21	328.52
Inventory	163.36	166.39	167.95	198.19	228.03	168.72
Other Current Assets	8.01	7.74	7.76	7.95	7.85	7.8
Total Current Assets	783.25	1,041	1,132	1,116	1,450	624.98
Property, Plant & Equipment	305.84	314.79	336.56	395.1	415.98	431.9
Other Long-Term Assets	1,234	1,276	1,588	1,693	1,915	1,854
Total Assets	2,509	2,632	3,056	3,204	3,781	2,911
Accounts Payable	24.68	47.68	54.43	97.42	167.77	246.21
Accrued Expenses	-	35.56	31.85	27.21	18.89	36.98
Short-Term Debt	-	-	-	27.13	133.89	116.52
Current Portion of Long-Term Debt	-	-	21.88	30.93	77.15	89.32
Current Portion of Leases	14.97	14.26	19.41	21.85	-	0.61
Current Income Taxes Payable	0.09	0.09	0.09	1.41	-	6.31
Current Unearned Revenue	5.91	9.04	10.81	16.31	6.96	9.94
Other Current Liabilities	916.81	892.39	959.6	796.14	907.86	42.08
Total Current Liabilities	962.46	999.03	1,098	1,018	1,313	547.98
Long-Term Debt	-	76.66	54.75	56.45	79.02	68.8
Long-Term Leases	41.07	47.23	41.98	63.12	-	-
Long-Term Deferred Tax Liabilities	163.61	192.76	217.5	229.2	251.92	252.66
Other Long-Term Liabilities	281.09	202.97	192.72	193.88	197.52	186.97
Total Liabilities	1,448	1,519	1,605	1,561	1,841	1,056
Common Stock	79.21	79.21	79.21	78.56	77.61	76.43
Additional Paid-In Capital	356.51	356.51	356.51	351.39	347.99	343.66
Retained Earnings	147.22	214.92	537.08	709.21	1,174	1,130
Comprehensive Income & Other	478.29	462.48	478.6	503.72	340.02	304.28
Total Common Equity	1,061	1,113	1,451	1,643	1,940	1,854
Shareholders' Equity	1,061	1,113	1,451	1,643	1,940	1,854
Total Liabilities & Equity	2,509	2,632	3,056	3,204	3,781	2,911
Total Debt	56.03	138.14	138.02	199.47	290.06	275.25
Net Cash (Debt)	364.12	508.83	572.1	387.6	553.38	-155.3
Net Cash Growth	-38.68%	-11.06%	47.60%	-29.96%	-	-
Net Cash Per Share	0.46	0.64	0.72	0.50	0.69	-0.20
Filing Date Shares Outstanding	792.12	792.12	792.12	785.62	776.12	764.32
Total Common Shares Outstanding	792.12	792.12	792.12	785.62	776.12	764.32
Working Capital	-179.21	41.69	33.62	97.62	137	77.01
Book Value Per Share	1.34	1.41	1.83	2.09	2.50	2.43
Tangible Book Value	1,061	1,113	1,451	1,643	1,940	1,854
Tangible Book Value Per Share	1.34	1.41	1.83	2.09	2.50	2.43
Land	-	230.87	234.78	271.82	536.61	518.6
Machinery	-	228.73	363.01	596.68	627.2	619.65
Construction In Progress	-	2.88	3.93	4.86	11.19	8.84
Leasehold Improvements	-	37.82	37.75	16.59	96.79	89.67

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