Grand Field Group Holdings Limited (HKG:0115)

HKG:0115 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	18.09	25.09	43.97	40.93	25.42	51.58
Short-Term Investments	-	0.19	0.19	0.19	0.28	0.2
Cash & Short-Term Investments	18.09	25.28	44.16	41.12	25.7	51.79
Cash Growth	-73.36%	-42.75%	7.40%	59.98%	-50.37%	-15.01%
Accounts Receivable	2.81	2.73	5.64	5.87	3.84	6.53
Other Receivables	18.91	19.82	51.57	41.93	45.66	38.11
Receivables	21.73	22.55	57.21	49	56.48	54.6
Inventory	160.09	191.93	426.74	620.87	748.78	961.86
Prepaid Expenses	-	1.27	1.37	4.86	10.11	2.89
Total Current Assets	199.91	241.02	529.48	715.85	841.07	1,071
Property, Plant & Equipment	142.71	143.6	167.22	185.86	202.33	233.39
Long-Term Investments	0.17	0.28	0.88	1.97	1.3	2.03
Goodwill	-	-	-	-	-	36.77
Other Intangible Assets	8.32	8.41	8.73	9.78	10.83	12.6
Other Long-Term Assets	1,341	1,306	1,435	1,719	1,766	2,394
Total Assets	1,692	1,700	2,142	2,632	2,821	3,750

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	162.88	9.78	67.69	1.17	1.2	1.06
Accrued Expenses	-	32.47	32.07	34.61	31.52	40.81
Short-Term Debt	-	60.66	105.72	90.94	89.61	78.5
Current Portion of Long-Term Debt	365.33	298.84	299.08	182.14	120.71	245.17
Current Portion of Leases	0.5	0.19	0.55	0.49	0.19	0.54
Current Income Taxes Payable	204.86	197.68	170.48	159.89	122.44	145.91
Current Unearned Revenue	-	41.73	63.79	61.74	88.51	47.23
Other Current Liabilities	0.01	77.69	145.35	197.72	291.1	328.67
Total Current Liabilities	733.58	719.04	884.72	728.71	745.29	887.9
Long-Term Debt	181.56	199.58	286.09	460.62	529.04	453.07
Long-Term Leases	1.46	-	0.19	0.74	-	0.19
Long-Term Deferred Tax Liabilities	206.55	202.5	240.85	289.99	287.78	412.93
Total Liabilities	1,123	1,121	1,412	1,480	1,562	1,754

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	4.14	4.14	2.45	2.45	2.45	2.45
Additional Paid-In Capital	-	456.36	435.69	435.69	435.69	435.69
Retained Earnings	-	-269.11	-187.05	61.69	-	501.09
Comprehensive Income & Other	159.71	-16.33	-12.75	6.87	131	101.75
Total Common Equity	163.85	175.06	238.35	506.71	569.14	1,041
Minority Interest	404.72	403.39	491.33	645.59	690.01	955.06
Shareholders' Equity	568.56	578.45	729.68	1,152	1,259	1,996
Total Liabilities & Equity	1,692	1,700	2,142	2,632	2,821	3,750

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	548.85	559.27	691.63	734.93	739.55	777.47
Net Cash (Debt)	-530.76	-533.99	-647.47	-693.82	-713.85	-725.68
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-28.00	-36.26	-52.86	-56.65	-58.28	-59.25
Filing Date Shares Outstanding	20.71	20.71	12.25	12.25	12.25	12.25
Total Common Shares Outstanding	20.71	20.71	12.25	12.25	12.25	12.25
Working Capital	-533.67	-478.02	-355.24	-12.86	95.78	183.25
Book Value Per Share	7.91	8.45	19.46	41.37	46.47	84.99
Tangible Book Value	155.53	166.65	229.62	496.93	558.31	991.62
Tangible Book Value Per Share	7.51	8.05	18.75	40.57	45.58	80.96
Land	-	207.06	197.25	203.97	209.9	227.47
Machinery	-	8.71	8.18	8.58	8.76	9.58
Leasehold Improvements	-	1	1	1	0.21	0.21

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