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	0.56	-	-	2.08
Total Trade Receivables	47.81	20.3	17.73	25.01
Other Current Assets	15.06	14.13	11.6	0.15
Total Current Assets	84.48	44.95	39.2	34.17
Net 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	18.2
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
Unearned Revenue	3.58	17.4	18.58	7.79
Other Current Liabilities	4.82	5.5	11.78	0.76
Total Current Liabilities	24.56	28.79	39.19	28.22
Long-Term Debt	4.21	4.72	-	-
Long-Term Leases	-	-	0.22	-
Other Long-Term Liabilities	0.49	0.23	0.24	0.08
Total Long-Term Liabilities	4.7	4.94	0.45	0.08
Total Liabilities	29.26	33.73	39.64	28.3
Common Stock	0.03	0.03	-	-
Additional Paid-in Capital	78.1	0.55	0.5	0.5
Retained Earnings	-10.18	13.37	1.5	6.9
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
Book Value	67.94	13.95	2	7.4
Book Value Per Share	2.04	0.43	0.06	0.23
Tangible Book Value	66.38	11.6	0.17	6.13
Tangible Book Value Per Share	1.99	0.36	0.01	0.19

Updated May 15, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q