CHOW 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	11.87	10.52	9.87	9.01
Cash & Short-Term Investments	11.87	10.52	9.87	9.01
Cash Growth	4.06%	6.57%	9.56%	-
Receivables	25.45	20.3	17.73	22.93
Prepaid Expenses	0.09	0.72	-	-
Other Current Assets	2.82	13.41	11.6	2.23
Total Current Assets	40.24	44.95	39.2	34.17
Property, Plant & Equipment	0.13	0.26	0.5	0.25
Other Intangible Assets	1.95	2.34	1.83	1.27
Other Long-Term Assets	0.12	0.12	0.12	-
Total Assets	42.45	47.68	41.64	35.69
Accounts Payable	1.65	4.55	7.08	7.18
Accrued Expenses	1.07	0.84	1.52	1.25
Current Portion of Long-Term Debt	0.49	0.28	-	-
Current Portion of Leases	0.1	0.22	0.23	0.22
Current Income Taxes Payable	7.28	4.82	2.78	0.76
Current Unearned Revenue	0.75	17.4	18.58	7.79
Other Current Liabilities	0.1	0.68	9.01	11.02
Total Current Liabilities	11.44	28.79	39.19	28.22
Long-Term Debt	4.47	4.72	-	-
Long-Term Leases	-	-	0.22	-
Long-Term Unearned Revenue	-	-	0.01	-
Long-Term Deferred Tax Liabilities	0.1	0.23	0.23	0.08
Total Liabilities	16.01	33.73	39.64	28.3
Common Stock	0.03	0.03	-	-
Additional Paid-In Capital	-	-	0	0.5
Retained Earnings	25.86	13.37	1.5	6.9
Comprehensive Income & Other	0.55	0.55	0.5	-
Shareholders' Equity	26.43	13.95	2	7.4
Total Liabilities & Equity	42.45	47.68	41.64	35.69
Total Debt	5.06	5.22	0.44	0.22
Net Cash (Debt)	6.81	5.3	9.43	8.79
Net Cash Growth	12.09%	-43.76%	7.23%	-
Net Cash Per Share	0.21	0.16	0.29	0.27
Filing Date Shares Outstanding	32.5	32.5	32.5	32.5
Total Common Shares Outstanding	32.5	32.5	32.5	32.5
Working Capital	28.8	16.16	0.01	5.95
Book Value Per Share	0.81	0.43	0.06	0.23
Tangible Book Value	24.48	11.6	0.17	6.13
Tangible Book Value Per Share	0.75	0.36	0.01	0.19
Machinery	-	0.11	0.09	0.05

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