Liu Chong Hing Investment Limited (HKG:0194)

Liu Chong Hing Investment 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	1,502	1,766	2,034	1,157	1,597	1,876
Short-Term Investments	240.05	364.6	192.3	45.09	37.26	132.45
Trading Asset Securities	35.7	33.06	15.07	14.73	18.87	17.62
Cash & Short-Term Investments	1,778	2,164	2,242	1,217	1,653	2,026
Cash Growth	-18.11%	-3.48%	84.23%	-26.38%	-18.40%	3.37%
Accounts Receivable	43.47	44.11	194.1	37.93	44.81	49.26
Other Receivables	65.69	164.69	-	120.91	88.34	75.87
Receivables	109.16	208.8	194.1	158.84	133.15	125.13
Inventory	829.61	885.83	1,141	1,308	1,863	1,821
Prepaid Expenses	142.89	-	-	-	-	-
Other Current Assets	3.27	3.92	2	9.71	15.32	10.4
Total Current Assets	2,863	3,262	3,579	2,693	3,665	3,982
Property, Plant & Equipment	10,302	10,453	10,488	11,376	11,304	11,449
Long-Term Investments	615.94	630.5	769.07	907.54	847.08	734.19
Long-Term Deferred Tax Assets	29.51	29.51	29.03	20.81	16.9	18.41
Other Long-Term Assets	-	-	27.24	-	-	-
Total Assets	13,811	14,375	14,892	14,998	15,833	16,184

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	9.16	9.01	9.16	10.91	9.6	8.26
Short-Term Debt	659.85	609.71	939.61	852.66	906.53	489.36
Current Portion of Long-Term Debt	93.71	303.4	285.51	921.91	85.7	74.49
Current Portion of Leases	6.1	2.08	5.56	1.12	2.43	3.25
Current Income Taxes Payable	15.95	84.84	137.87	138.43	140.69	186.57
Current Unearned Revenue	14.35	47.96	50.82	2.24	8.4	9.69
Other Current Liabilities	337.78	345.57	433.59	428.78	371.55	449.89
Total Current Liabilities	1,137	1,403	1,862	2,356	1,525	1,222
Long-Term Debt	2,034	2,066	2,136	628.78	1,216	1,295
Long-Term Leases	3.84	0.74	1.01	0.73	0.07	2.66
Long-Term Deferred Tax Liabilities	176.38	229.43	259.24	297.69	325.2	322.76
Other Long-Term Liabilities	85.77	80.1	95.15	109.89	106.39	107.15
Total Liabilities	3,437	3,779	4,354	3,393	3,173	2,949

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	381.54	381.54	381.54	381.54	381.54	381.54
Retained Earnings	6,864	7,198	7,308	8,251	9,184	9,271
Comprehensive Income & Other	3,127	2,990	2,817	2,934	3,034	3,494
Total Common Equity	10,373	10,569	10,507	11,567	12,599	13,147
Minority Interest	1.18	26.15	31.09	37.79	60.62	87.71
Shareholders' Equity	10,374	10,596	10,538	11,605	12,660	13,234
Total Liabilities & Equity	13,811	14,375	14,892	14,998	15,833	16,184

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	2,797	2,982	3,368	2,405	2,211	1,865
Net Cash (Debt)	-1,019	-818.69	-1,127	-1,188	-557.91	160.55
Net Cash Growth	-	-	-	-	-	-66.53%
Net Cash Per Share	-2.69	-2.16	-2.98	-3.14	-1.47	0.42
Filing Date Shares Outstanding	378.58	378.58	378.58	378.58	378.58	378.58
Total Common Shares Outstanding	378.58	378.58	378.58	378.58	378.58	378.58
Working Capital	1,726	1,860	1,716	337.36	2,140	2,760
Book Value Per Share	27.40	27.92	27.75	30.55	33.28	34.73
Tangible Book Value	10,373	10,569	10,507	11,567	12,599	13,147
Tangible Book Value Per Share	27.40	27.92	27.75	30.55	33.28	34.73
Land	-	598.53	591.25	1,684	1,679	1,694
Machinery	-	330.19	338.15	541.57	508.43	499.49

Data Source: S&P Global Market Intelligence Last updated: Sep 2, 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 9, 2026

Data Sources Report a data error