NCI Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4.67	5.85	8.59	1.43	0.42
Cash & Short-Term Investments	4.67	5.85	8.59	1.43	0.42
Cash Growth	78.28%	-31.93%	501.65%	238.85%	-
Accounts Receivable	21.54	32.34	10.34	29.71	54.21
Other Receivables	-	-	16.27	7.34	0.1
Receivables	21.54	32.34	26.61	37.05	54.31
Inventory	5.46	5.32	1.3	0.68	1.33
Prepaid Expenses	-	12.02	0.13	-	0.04
Other Current Assets	53.32	8.2	4.25	0.58	0.01
Total Current Assets	85	63.74	40.89	39.74	56.12
Property, Plant & Equipment	27.2	25.18	0.71	0.02	6.9
Other Intangible Assets	15.39	-	0.11	0.27	0.43
Long-Term Deferred Tax Assets	-	-	0.01	0.01	0.01
Other Long-Term Assets	4.11	1.7	0.16	0.18	0.59
Total Assets	131.7	90.62	41.87	40.23	64.04
Accounts Payable	-	-	10.43	84.61	52.16
Accrued Expenses	6.26	3.21	2.24	1.32	1.61
Short-Term Debt	51.05	30.75	83.96	27.47	59.45
Current Portion of Long-Term Debt	-	-	-	-	1.26
Current Portion of Leases	1.62	0.71	0.65	-	1.26
Current Income Taxes Payable	-	0.92	4.89	1.88	0.14
Other Current Liabilities	0.05	34.24	-	-	24.53
Total Current Liabilities	58.98	69.83	102.17	115.29	140.42
Long-Term Debt	-	-	0.38	0.53	0.53
Long-Term Leases	22.89	23.18	-	-	1.76
Total Liabilities	81.87	93	102.55	115.82	142.71
Common Stock	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	105.78	55.09	0.09	0.09	0.09
Retained Earnings	-56.92	-58.33	-62.75	-75.15	-78.08
Comprehensive Income & Other	0.96	0.84	1.97	-0.54	-0.68
Shareholders' Equity	49.83	-2.39	-60.68	-75.59	-78.66
Total Liabilities & Equity	131.7	90.62	41.87	40.23	64.04
Total Debt	75.56	54.64	84.99	28	64.26
Net Cash (Debt)	-70.89	-48.79	-76.4	-26.57	-63.83
Net Cash Per Share	-3.84	-2.71	-4.24	-1.48	-3.55
Filing Date Shares Outstanding	20.32	18	18	18	18
Total Common Shares Outstanding	20.32	18	18	18	18
Working Capital	26.01	-6.09	-61.29	-75.55	-84.31
Book Value Per Share	2.45	-0.13	-3.37	-4.20	-4.37
Tangible Book Value	34.44	-2.39	-60.79	-75.86	-79.09
Tangible Book Value Per Share	1.69	-0.13	-3.38	-4.21	-4.39
Machinery	-	0.6	0.56	0.58	1.73
Leasehold Improvements	-	2.17	-	-	4.37

Source: S&P Capital IQ. Standard template. Financial Sources.