Cosmos Machinery Enterprises Limited (HKG:0118)

HKG:0118 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	456.79	578.32	519.03	660.47	559.79	406.06
Trading Asset Securities	-	-	-	5.63	10.37	53.57
Cash & Short-Term Investments	526.67	578.32	519.03	666.1	570.16	459.63
Cash Growth	11.93%	11.42%	-22.08%	16.83%	24.05%	-8.01%
Accounts Receivable	716.84	676.94	588.59	618.51	766.3	1,001
Other Receivables	30.92	23.73	11.08	87.43	68.29	49.77
Receivables	747.76	700.67	599.67	705.94	834.59	1,051
Inventory	516.39	463.78	408.58	418.83	450.81	542.43
Prepaid Expenses	42.7	42.21	42.13	30.71	36.27	37.15
Total Current Assets	1,834	1,785	1,569	1,822	1,892	2,090
Property, Plant & Equipment	466.1	460.37	498.02	564.39	621.09	695.77
Long-Term Investments	40.52	39.47	36.99	36.55	40.6	41.52
Goodwill	-	-	-	3.9	33	33
Other Intangible Assets	-	-	-	-	0.92	2.31
Long-Term Accounts Receivable	21.07	23.55	22.26	13.63	15.01	76.21
Long-Term Deferred Tax Assets	25.09	25.44	25.53	22.05	23	28.72
Other Long-Term Assets	15.09	7.56	20	-	-	-
Total Assets	2,401	2,341	2,172	2,462	2,625	2,968

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	614.88	638.99	523.85	536.55	551.45	697.51
Accrued Expenses	116.93	115.58	98.86	145.35	140.49	156.23
Short-Term Debt	-	-	-	-	-	4.05
Current Portion of Long-Term Debt	162.78	143.07	110.4	234.6	225.13	285.42
Current Portion of Leases	3.53	4.64	4.66	4.18	15.7	15.28
Current Income Taxes Payable	5.96	5.77	5.63	4.84	4.28	10.68
Current Unearned Revenue	97.75	80.26	81.61	72.45	94.15	77.06
Total Current Liabilities	1,002	988.31	825	997.96	1,031	1,246
Long-Term Debt	-	4.43	4.86	-	2.47	11.7
Long-Term Leases	2.78	4.07	7.05	4.74	25	36.19
Long-Term Deferred Tax Liabilities	20.01	19.46	24.76	30.51	28.39	33.23
Total Liabilities	1,025	1,016	861.67	1,033	1,087	1,327

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	609.03	609.03	609.03	609.03	609.03	609.03
Retained Earnings	590.53	586.88	573.39	559.79	603.59	579.18
Comprehensive Income & Other	97.16	52.9	59.22	102.9	109.5	222.6
Total Common Equity	1,297	1,249	1,242	1,272	1,322	1,411
Minority Interest	80.04	76.3	68.88	157.14	216.27	229.72
Shareholders' Equity	1,377	1,325	1,311	1,429	1,538	1,641
Total Liabilities & Equity	2,401	2,341	2,172	2,462	2,625	2,968

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	169.1	156.21	126.96	243.52	268.3	352.64
Net Cash (Debt)	357.57	422.11	392.07	422.58	301.86	106.99
Net Cash Growth	12.23%	7.66%	-7.22%	39.99%	182.13%	-11.93%
Net Cash Per Share	0.41	0.49	0.45	0.49	0.35	0.12
Filing Date Shares Outstanding	861.93	861.93	861.93	861.93	861.93	861.93
Total Common Shares Outstanding	861.93	861.93	861.93	861.93	861.93	861.93
Working Capital	831.68	796.67	744.4	823.61	860.64	844.12
Book Value Per Share	1.50	1.45	1.44	1.48	1.53	1.64
Tangible Book Value	1,297	1,249	1,242	1,268	1,288	1,376
Tangible Book Value Per Share	1.50	1.45	1.44	1.47	1.49	1.60
Land	-	308.86	338.55	391.37	416.1	449.61
Machinery	-	511.44	493.74	495.94	863.37	889.22
Construction In Progress	-	-	-	-	-	17.55

Data Source: S&P Global Market Intelligence Last updated: Sep 24, 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 26, 2026

Data Sources Report a data error