K. Wah International Holdings Limited (HKG:0173)

HKG:0173 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	7,289	6,028	7,809	6,421	6,831	8,137
Short-Term Investments	-	6.86	1,404	298.02	-	-
Trading Asset Securities	246.99	1.27	236.83	1,376	160.68	1,167
Cash & Short-Term Investments	7,536	6,037	9,449	8,096	6,992	9,303
Cash Growth	-13.43%	-36.12%	16.72%	15.79%	-24.85%	-3.55%
Accounts Receivable	11.16	7.23	7.51	15.75	15.36	4.92
Other Receivables	967.92	1,071	1,191	917.37	1,049	1,107
Receivables	979.08	1,079	1,199	964.89	1,106	1,181
Inventory	14,496	8,131	7,794	8,275	8,635	9,147
Prepaid Expenses	451.82	395.2	306.11	372.68	224.99	325.48
Restricted Cash	-	437.91	436.73	776.82	1,829	-
Other Current Assets	-	9,840	10,882	14,947	13,282	17,789
Total Current Assets	23,463	25,919	30,067	33,432	32,069	37,746
Property, Plant & Equipment	391.31	390.91	407.68	441.92	332	380.05
Long-Term Investments	16,782	7,870	6,872	9,164	10,452	8,837
Long-Term Deferred Tax Assets	249.38	288.85	305.23	181.14	138.36	146.22
Other Long-Term Assets	19,008	31,122	27,970	26,761	26,802	20,956
Total Assets	59,893	66,092	66,371	72,507	76,636	78,498

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	717.82	939.19	790.51	930.6	1,491	1,740
Accrued Expenses	218.02	412.61	411.85	455.31	615.79	325.07
Short-Term Debt	-	-	-	-	-	900
Current Portion of Long-Term Debt	3,484	3,359	3,760	2,858	2,695	1,702
Current Portion of Leases	1.06	0.98	2.59	3.17	3.53	5.69
Current Income Taxes Payable	547.08	512.47	486.65	627.88	1,035	4,170
Current Unearned Revenue	1,293	4,356	4,292	5,772	7,497	3,891
Other Current Liabilities	1,252	1,322	1,225	1,730	1,728	1,274
Total Current Liabilities	7,512	10,902	10,968	12,377	15,065	14,009
Long-Term Debt	7,725	10,379	10,803	12,324	12,244	16,408
Long-Term Leases	2.62	3.05	3.94	1.71	4.96	5.46
Long-Term Deferred Tax Liabilities	2,826	2,807	2,639	2,707	2,679	2,860
Total Liabilities	18,065	24,091	24,413	27,410	29,993	33,282

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	315.27	315.27	315.27	313.29	313.29	313.02
Additional Paid-In Capital	-	1,898	1,898	1,900	1,900	1,892
Retained Earnings	-	33,970	35,059	35,084	34,924	34,206
Comprehensive Income & Other	39,313	3,918	2,806	5,030	6,718	7,488
Total Common Equity	39,628	40,102	40,079	42,328	43,856	43,899
Minority Interest	2,199	1,899	1,879	2,769	2,787	1,316
Shareholders' Equity	41,828	42,001	41,958	45,097	46,643	45,215
Total Liabilities & Equity	59,893	66,092	66,371	72,507	76,636	78,498

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	11,212	13,742	14,569	15,187	14,947	19,021
Net Cash (Debt)	-3,675	-7,706	-5,120	-7,092	-7,956	-9,718
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.17	-2.44	-1.62	-2.26	-2.54	-3.10
Filing Date Shares Outstanding	3,153	3,153	3,153	3,133	3,133	3,130
Total Common Shares Outstanding	3,153	3,153	3,153	3,133	3,133	3,130
Working Capital	15,951	15,018	19,099	21,056	17,004	23,737
Book Value Per Share	12.57	12.72	12.71	13.51	14.00	14.02
Tangible Book Value	39,628	40,102	40,079	42,328	43,856	43,899
Tangible Book Value Per Share	12.57	12.72	12.71	13.51	14.00	14.02
Land	-	171.98	170.55	171.79	172.63	178.08
Buildings	-	428.94	418.38	427.52	390.02	426.13
Machinery	-	28.23	27.53	28.14	28.54	31.19

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 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 10, 2026

Data Sources Report a data error