MasterBeef Group Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	117.34	146.21	196.3
Short-Term Investments	12.56	12.09	7.67
Cash & Short-Term Investments	129.9	158.31	203.97
Cash Growth	-17.94%	-22.39%	-
Accounts Receivable	3.32	9.03	4.09
Other Receivables	17.39	0.12	0.13
Receivables	20.71	9.14	4.22
Inventory	20.35	25.79	31.23
Prepaid Expenses	5.43	3.44	5.09
Other Current Assets	-	31.48	-
Total Current Assets	176.39	228.15	244.52
Property, Plant & Equipment	112.06	149.87	191.44
Long-Term Deferred Tax Assets	8.97	4.16	5.42
Other Long-Term Assets	10.9	10.89	14.49
Total Assets	308.32	393.08	455.86
Accounts Payable	16.66	16.2	17.78
Accrued Expenses	19.34	17.91	17.38
Short-Term Debt	85.86	92.92	105.23
Current Portion of Leases	38.15	37.98	43.46
Current Income Taxes Payable	1.71	4.3	5.5
Other Current Liabilities	51	145.8	115.73
Total Current Liabilities	212.72	315.12	305.08
Long-Term Debt	28	38.71	48.84
Long-Term Leases	36.27	39	64.64
Other Long-Term Liabilities	2.78	4.64	4.1
Total Liabilities	279.77	397.47	422.66
Common Stock	0.06	0	0
Retained Earnings	28.52	-4.38	33.06
Comprehensive Income & Other	-0.03	-0	0.14
Shareholders' Equity	28.54	-4.39	33.2
Total Liabilities & Equity	308.32	393.08	455.86
Total Debt	188.28	208.61	262.17
Net Cash (Debt)	-58.38	-50.31	-58.21
Net Cash Per Share	-4.55	-	-
Filing Date Shares Outstanding	17	-	-
Total Common Shares Outstanding	15	-	-
Working Capital	-36.33	-86.96	-60.56
Book Value Per Share	1.90	-	-
Tangible Book Value	28.54	-4.39	33.2
Tangible Book Value Per Share	1.90	-	-
Machinery	26.05	25.61	29.48
Leasehold Improvements	129.92	131.95	118.49

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