Tian An China Investments Company Limited (HKG:0028)

HKG:0028 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4,892	6,843	10,572	8,040	5,159	3,645
Short-Term Investments	1,779	168.92	163.04	-	-	98.55
Trading Asset Securities	138.39	126.28	103.47	230.08	226.66	106.77
Cash & Short-Term Investments	6,809	7,138	10,839	8,270	5,385	3,850
Cash Growth	-38.50%	-34.15%	31.06%	53.57%	39.87%	-26.03%
Accounts Receivable	1,306	291.64	181.76	101.83	36.3	45.96
Other Receivables	325.15	731.04	632.04	1,436	1,451	2,559
Receivables	1,707	1,298	1,086	1,858	2,227	3,463
Inventory	11,221	9,913	10,850	6,966	6,252	7,778
Prepaid Expenses	8.68	12.89	585.73	318.25	4.56	53.85
Other Current Assets	20.41	1,507	1,583	1,017	3,969	602.11
Total Current Assets	19,767	19,869	24,943	18,430	17,838	15,747
Property, Plant & Equipment	2,403	2,218	2,102	2,084	329.67	356.99
Long-Term Investments	16,650	16,755	13,861	13,051	12,919	11,729
Other Intangible Assets	6.41	6.41	6.41	6.41	4.26	4.26
Long-Term Deferred Tax Assets	244.66	204.32	162.31	163.69	157.33	116.44
Other Long-Term Assets	17,373	17,010	17,337	19,724	17,771	18,752
Total Assets	56,443	56,062	58,411	53,458	49,248	47,192

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2,272	2,620	2,715	1,153	1,171	1,248
Short-Term Debt	1,275	2,242	3,368	3,187	1,564	1,982
Current Portion of Long-Term Debt	2,029	758.47	829.27	628.23	506.69	1,951
Current Portion of Leases	0.2	0.81	1.54	3.39	-	-
Current Income Taxes Payable	2,753	3,491	2,086	2,152	2,104	1,973
Current Unearned Revenue	9,997	8,808	14,096	7,178	7,463	2,966
Other Current Liabilities	-	-	-	1,345	1,127	846.07
Total Current Liabilities	18,327	17,920	23,096	15,647	13,935	10,965
Long-Term Debt	4,318	4,492	3,870	5,299	4,533	4,441
Long-Term Leases	-	-	1.28	35.19	-	-
Long-Term Unearned Revenue	4.82	4.97	5.87	8.1	-	-
Long-Term Deferred Tax Liabilities	3,273	3,209	3,258	3,504	3,257	3,546
Other Long-Term Liabilities	49.73	53.49	17.28	17.83	18.91	28.28
Total Liabilities	25,972	25,680	30,248	24,511	21,744	18,981

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	3,789	3,789	3,789	3,789	3,789	3,789
Retained Earnings	-	25,155	23,543	-	23,542	22,317
Comprehensive Income & Other	25,059	-280.57	-944.57	23,429	-448.79	1,490
Total Common Equity	28,848	28,663	26,387	27,218	26,882	27,595
Minority Interest	1,623	1,719	1,776	1,729	621.81	616.36
Shareholders' Equity	30,471	30,382	28,163	28,947	27,504	28,212
Total Liabilities & Equity	56,443	56,062	58,411	53,458	49,248	47,192

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	7,622	7,493	8,070	9,153	6,604	8,374
Net Cash (Debt)	-813.18	-355.33	2,769	-883.1	-1,218	-4,523
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.55	-0.24	1.89	-0.60	-0.83	-3.04
Filing Date Shares Outstanding	1,466	1,466	1,466	1,466	1,466	1,466
Total Common Shares Outstanding	1,466	1,466	1,466	1,466	1,466	1,466
Working Capital	1,440	1,949	1,847	2,783	3,903	4,781
Book Value Per Share	19.67	19.55	18.00	18.56	18.34	18.82
Tangible Book Value	28,842	28,656	26,381	27,211	26,878	27,591
Tangible Book Value Per Share	19.67	19.55	17.99	18.56	18.33	18.82
Buildings	-	1,079	1,062	1,050	-	-
Machinery	-	38.34	38.53	41.96	43.34	46.58
Construction In Progress	-	438.49	295.88	163.62	-	-
Leasehold Improvements	-	622.47	541.69	546.97	192.94	189.76

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 21, 2026

Data Sources Report a data error