Financial Statements — ATGL
Balance Sheet
(in millions HKD)| Metric | FY
2025 | FY
2024 | FY
2023 |
|---|
| Cash & Equivalents | 30.92 | 41.80 | 0.46 |
| Accounts Receivable | 1.07 | 0.16 | 0.25 |
| Total Current Assets | 32.90 | 5.62 | 3.26 |
| Property, Plant & Equipment | 0.77 | 0.01 | 0.01 |
| Goodwill | -- | 1.31 | 10.18 |
| Intangible Assets | -- | 4.09 | 4.61 |
| Total Non-current Assets | 0.25 | 2.08 | 1.92 |
| Total Assets | 4.48 | 59.82 | 5.18 |
| Accounts Payable | 0.36 | -- | -- |
| Total Current Liabilities | 9.88 | 0.88 | 2.57 |
| Long-term Debt | 0.30 | 0.90 | 0.91 |
| Total Non-current Liabilities | 0.06 | 1.32 | 0.13 |
| Total Liabilities | 1.33 | 8.18 | 21.15 |
| Retained Earnings | (82.88) | (1.61) | (0.89) |
| Total Stockholder Equity | 24.53 | 6.65 | 19.38 |
Income Statement
(in millions HKD) (except per-share rows)| Metric | FY
2025 | FY
2024 | FY
2023 |
|---|
| Total Revenue | 0.95 | 1.59 | 1.11 |
| Cost of Revenue | 3.76 | 5.90 | 0.75 |
| Gross Profit | 3.64 | 6.46 | 0.36 |
| Selling, General & Admin | 17.33 | 11.63 | 0.90 |
| Total Operating Expenses | 60.63 | 12.71 | 1.20 |
| Operating Income | (7.32) | (6.25) | (0.84) |
| Interest Expense | -- | -- | 0.07 |
| Pretax Income | (71.47) | (0.71) | (6.58) |
| Tax Provision | (1.06) | 0.25 | 0.03 |
| Net Income | (70.41) | (5.49) | (6.83) |
| Basic EPS | (4.00) | (1.00) | (1.00) |
| Diluted EPS | (4.00) | (6.00) | (6.00) |
Cash Flow Statement
(in millions HKD)| Metric | FY
2025 | FY
2024 | FY
2023 |
|---|
| Operating Cash Flow | (13.16) | (19.60) | 0.55 |
| Capital Expenditures | 0.79 | 0.03 | 0.05 |
| Free Cash Flow* | (13.94) | (19.63) | 0.50 |
| Investing Cash Flow | (0.10) | (0.01) | (1.28) |
| Financing Cash Flow | 3.06 | 57.85 | 0.87 |
* Derived from reported values
