CHOW Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	21.61	10.52	9.87	9.01
Cash & Short-Term Investments	21.61	10.52	9.87	9.01
Cash Growth	105.42%	6.57%	9.56%	-
Accounts Receivable	47.25	20.3	17.73	22.93
Other Receivables	0.58	-	-	-
Receivables	47.82	20.3	17.73	22.93
Prepaid Expenses	15.05	0.72	-	-
Other Current Assets	-	13.41	11.6	2.23
Total Current Assets	84.48	44.95	39.2	34.17
Property, Plant & Equipment	0.03	0.26	0.5	0.25
Other Intangible Assets	1.56	2.34	1.83	1.27
Other Long-Term Assets	11.12	0.12	0.12	-
Total Assets	97.2	47.68	41.64	35.69
Accounts Payable	12.72	4.55	7.08	7.18
Accrued Expenses	2.94	0.84	1.52	1.25
Current Portion of Long-Term Debt	0.5	0.28	-	-
Current Portion of Leases	-	0.22	0.23	0.22
Current Income Taxes Payable	4.82	4.82	2.78	0.76
Current Unearned Revenue	3.58	17.4	18.58	7.79
Other Current Liabilities	-	0.68	9.01	11.02
Total Current Liabilities	24.56	28.79	39.19	28.22
Long-Term Debt	4.21	4.72	-	-
Long-Term Leases	-	-	0.22	-
Long-Term Unearned Revenue	0.26	-	0.01	-
Long-Term Deferred Tax Liabilities	0.23	0.23	0.23	0.08
Total Liabilities	29.26	33.73	39.64	28.3
Common Stock	0.03	0.03	-	-
Additional Paid-In Capital	77.54	-	0	0.5
Retained Earnings	-10.18	13.37	1.5	6.9
Comprehensive Income & Other	0.55	0.55	0.5	-
Shareholders' Equity	67.94	13.95	2	7.4
Total Liabilities & Equity	97.2	47.68	41.64	35.69
Total Debt	4.72	5.22	0.44	0.22
Net Cash (Debt)	16.9	5.3	9.43	8.79
Net Cash Growth	218.62%	-43.76%	7.23%	-
Net Cash Per Share	0.51	0.16	0.29	0.27
Filing Date Shares Outstanding	35.49	32.5	32.5	32.5
Total Common Shares Outstanding	35.49	32.5	32.5	32.5
Working Capital	59.92	16.16	0.01	5.95
Book Value Per Share	1.91	0.43	0.06	0.23
Tangible Book Value	66.38	11.6	0.17	6.13
Tangible Book Value Per Share	1.87	0.36	0.01	0.19
Machinery	0.12	0.11	0.09	0.05

SEC Filings: 10-K · 10-Q