Pak Fah Yeow International Limited (HKG:0239)

HKG:0239 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	377.39	331.27	275.82	265.51	169.44	164.66
Short-Term Investments	3.11	5.71	4.5	4.47	4.05	4.28
Trading Asset Securities	22.87	13.27	14.2	12.09	10.9	13.62
Cash & Short-Term Investments	403.38	350.24	294.52	282.08	184.39	182.56
Cash Growth	10.45%	18.92%	4.41%	52.98%	1.00%	35.22%
Accounts Receivable	18.75	21.54	28.72	23	13.47	8.73
Other Receivables	-	4	3.92	-	-	0.01
Receivables	18.75	25.53	32.64	23	13.47	8.74
Inventory	14.59	12.63	12.08	12.2	15.83	15.14
Total Current Assets	436.71	388.41	339.24	317.27	213.68	206.44
Property, Plant & Equipment	433.16	431.56	495.73	581.86	601.16	622.74
Long-Term Investments	4.82	4.83	4.87	4.9	4.96	5.11
Other Intangible Assets	2.45	2.45	2.45	2.45	2.45	2.45
Long-Term Deferred Tax Assets	1.16	1.13	1.07	0.98	0.88	1.01
Total Assets	878.3	828.37	843.35	907.47	823.14	837.75

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	1.29	1.81	1.44	1.47	0.92	1.64
Accrued Expenses	11.29	11.14	12.5	15.46	11.29	9.28
Short-Term Debt	4.88	4.79	4.2	4.74	5.5	16.21
Current Income Taxes Payable	7.38	2.02	1.41	16.32	0.93	3.57
Current Unearned Revenue	0.32	0.32	0.29	5.33	0.29	0.28
Other Current Liabilities	35.28	1.03	1.04	0.87	0.82	0.78
Total Current Liabilities	60.43	21.11	20.89	44.19	19.74	31.77
Long-Term Unearned Revenue	42.87	43.38	39.69	39.05	36.77	38.84
Pension & Post-Retirement Benefits	7.02	6.84	6.47	5.96	5.35	6.15
Long-Term Deferred Tax Liabilities	31.86	32.21	42.33	51.02	51.98	51.2
Other Long-Term Liabilities	2.07	2.07	2.07	2.07	2.07	2.07
Total Liabilities	144.25	105.63	111.45	142.28	115.91	130.03

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	15.58	15.58	15.58	15.58	15.58	15.58
Additional Paid-In Capital	718.46	22	22	22	22	22
Retained Earnings	-	583.82	547.04	530.94	468.91	458.96
Comprehensive Income & Other	-	101.35	147.29	196.66	200.74	211.19
Shareholders' Equity	734.05	722.75	731.91	765.18	707.23	707.72
Total Liabilities & Equity	878.3	828.37	843.35	907.47	823.14	837.75

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	4.88	4.79	4.2	4.74	5.5	16.21
Net Cash (Debt)	398.5	345.45	290.31	277.34	178.89	166.35
Net Cash Growth	10.57%	18.99%	4.68%	55.03%	7.54%	41.99%
Net Cash Per Share	1.28	1.11	0.93	0.89	0.57	0.53
Filing Date Shares Outstanding	311.64	311.64	311.64	311.64	311.64	311.64
Total Common Shares Outstanding	311.64	311.64	311.64	311.64	311.64	311.64
Working Capital	376.28	367.3	318.35	273.09	193.94	174.67
Book Value Per Share	2.36	2.32	2.35	2.46	2.27	2.27
Tangible Book Value	731.6	720.3	729.46	762.73	704.78	705.27
Tangible Book Value Per Share	2.35	2.31	2.34	2.45	2.26	2.26
Land	-	199.6	264.6	322.6	334.7	335
Machinery	-	37.72	37.63	37.75	35.86	35.76

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 26, 2026

Data Sources Report a data error