Grand Ocean Advanced Resources Company Limited (HKG:0065)

HKG:0065 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	43.91	71.43	73.41	95.36	117.49	86.41
Short-Term Investments	5.28	0.51	0.14	0.41	0.41	6.58
Cash & Short-Term Investments	49.19	71.93	73.55	95.76	117.9	93
Cash Growth	-40.67%	-2.20%	-23.20%	-18.78%	26.78%	-7.10%
Other Receivables	-	1.01	0.58	-	0.65	-
Receivables	30.56	30.04	36.56	1.09	0.65	-
Inventory	5.49	4.14	3.74	4.54	13.6	7.22
Prepaid Expenses	-	0.76	0.57	2.61	1.28	-
Other Current Assets	6.2	0.59	0.15	35.86	4.96	4.93
Total Current Assets	91.43	107.45	114.57	139.86	138.38	105.15
Property, Plant & Equipment	61.55	67.09	109.66	126.82	122.55	105.02
Long-Term Investments	23.56	23.56	24.74	-	-	-
Other Intangible Assets	11.2	11.13	19.75	27	29.66	26.48
Long-Term Deferred Tax Assets	22.06	21.97	14.1	11.5	12.55	20.81
Other Long-Term Assets	1.83	1.83	1.86	2.05	2.22	2.54
Total Assets	211.63	233.03	284.67	307.23	305.35	260

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
Accrued Expenses	53.84	33.21	31.63	33.31	36.06	33.29
Short-Term Debt	-	-	-	-	39.58	-
Current Portion of Leases	1.83	1.6	0.69	0.09	0.09	0.6
Current Unearned Revenue	5.82	2.39	2.95	9.32	0.3	3.59
Other Current Liabilities	-	37.07	40.29	46.72	15.19	21.32
Total Current Liabilities	61.5	74.26	75.56	89.45	91.22	58.8
Long-Term Leases	0.53	1.46	1.1	-	-	-
Long-Term Deferred Tax Liabilities	16.16	15.74	15.12	15.48	15.8	17.08
Other Long-Term Liabilities	5.04	4.85	4.65	4.81	4.92	5.35
Total Liabilities	83.24	96.31	96.42	109.74	111.94	81.22

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	24.55	24.55	20.46	17.24	15.04	15.04
Additional Paid-In Capital	-	201.98	192.58	136.7	96.94	96.94
Retained Earnings	-	-126.96	-75.99	-25.22	-1.49	-11.73
Comprehensive Income & Other	76.55	9.95	7.12	9.88	12.64	18.88
Total Common Equity	101.11	109.52	144.16	138.6	123.13	119.13
Minority Interest	27.29	27.2	44.09	58.89	70.29	59.65
Shareholders' Equity	128.39	136.72	188.25	197.49	193.41	178.78
Total Liabilities & Equity	211.63	233.03	284.67	307.23	305.35	260

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	2.37	3.06	1.79	0.09	39.67	0.6
Net Cash (Debt)	46.82	68.88	71.76	95.68	78.23	92.4
Net Cash Growth	-42.52%	-4.02%	-25.00%	22.30%	-15.33%	-7.69%
Net Cash Per Share	0.20	0.32	0.36	0.59	0.52	0.61
Filing Date Shares Outstanding	245.54	245.54	204.62	172.35	150.35	150.35
Total Common Shares Outstanding	245.54	245.54	204.62	172.35	150.35	150.35
Working Capital	29.93	33.19	39.01	50.42	47.16	46.35
Book Value Per Share	0.41	0.45	0.70	0.80	0.82	0.79
Tangible Book Value	89.91	98.39	124.42	111.6	93.47	92.65
Tangible Book Value Per Share	0.37	0.40	0.61	0.65	0.62	0.62
Buildings	-	121.46	116.49	108.83	110.4	120
Machinery	-	269.04	254.2	257.97	241.12	256.93
Construction In Progress	-	0.74	0.71	-	8.1	-
Leasehold Improvements	-	12.64	12.11	12.11	5.3	-

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

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:

Sep 12, 2026

Data Sources Report a data error