Gangyu Smart Urban Services Holding Limited (HKG:0265)

HKG:0265 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	124.55	120.04	86.35	201.37	205.86	255.22
Short-Term Investments	-	0.98	1.17	73.89	7.73	4.76
Trading Asset Securities	5.77	5.56	-	-	-	-
Cash & Short-Term Investments	130.31	126.59	87.52	275.26	213.59	259.98
Cash Growth	18.09%	44.64%	-68.21%	28.88%	-17.84%	34.11%
Accounts Receivable	209.91	202.27	175.32	132.19	65.66	30.61
Other Receivables	-	19.53	41.87	33.58	52.69	79.01
Receivables	209.91	221.79	217.19	165.77	118.35	170.77
Inventory	15.19	15.91	15.06	15.33	15.54	16.39
Prepaid Expenses	26.04	9.8	11.08	4.41	1.43	15.76
Other Current Assets	61.56	58.9	56.19	63.8	142.22	155.37
Total Current Assets	443.02	433	387.03	524.57	491.12	618.27
Property, Plant & Equipment	118.08	119.92	139.93	161.32	182.68	137.86
Long-Term Investments	24.73	22.56	22.69	25.06	27.78	32.92
Other Intangible Assets	0.06	0.07	0.08	0.16	0.11	0.16
Long-Term Deferred Tax Assets	7.56	6.98	4.93	2.65	2.09	2.63
Other Long-Term Assets	63.36	67.01	75.98	100.98	108.05	100.6
Total Assets	656.81	649.53	630.64	814.74	811.82	892.42

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	25.07	28.89	32.57	30.07	45.55	31.18
Accrued Expenses	-	37.23	49.09	51.72	31.7	31.46
Short-Term Debt	-	-	-	-	2.3	0.83
Current Portion of Leases	9.51	9.51	9.05	7.93	7.7	9.02
Current Income Taxes Payable	25.98	25.6	15.17	9.46	5.34	1.39
Current Unearned Revenue	24.61	36.39	35.3	31.05	27.24	33.83
Other Current Liabilities	54.67	8.81	8.25	9.67	25.19	61.31
Total Current Liabilities	139.82	146.42	149.44	139.9	145.01	169.02
Long-Term Leases	25.53	29.54	37.31	41.28	47.13	62.45
Long-Term Deferred Tax Liabilities	7.56	7.84	10.34	11.42	12.73	13.23
Other Long-Term Liabilities	-	-	-	-	0.66	1.73
Total Liabilities	172.91	183.8	197.09	192.6	205.54	246.43

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	64.61	64.61	64.61	64.61	64.61	64.61
Additional Paid-In Capital	-	636.14	636.14	636.07	635.76	635.54
Retained Earnings	-	-349.19	-369.86	-359.23	-382.69	-396.64
Comprehensive Income & Other	399.53	93.77	76.65	253.36	271.48	319.86
Total Common Equity	464.14	445.34	407.54	594.82	589.16	623.37
Minority Interest	19.76	20.39	26.01	27.32	17.13	22.62
Shareholders' Equity	483.9	465.73	433.55	622.14	606.28	645.99
Total Liabilities & Equity	656.81	649.53	630.64	814.74	811.82	892.42

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	35.04	39.05	46.36	49.22	57.13	72.3
Net Cash (Debt)	95.28	87.54	41.16	226.04	156.45	187.68
Net Cash Growth	40.03%	112.69%	-81.79%	44.48%	-16.64%	-2.01%
Net Cash Per Share	0.37	0.34	0.16	0.87	0.61	0.73
Filing Date Shares Outstanding	258.44	258.44	258.44	258.44	258.44	258.44
Total Common Shares Outstanding	258.44	258.44	258.44	258.44	258.44	258.44
Working Capital	303.2	286.57	237.59	384.67	346.11	449.25
Book Value Per Share	1.27	1.20	1.05	1.16	1.13	1.27
Tangible Book Value	464.08	445.28	407.46	594.66	589.05	623.22
Tangible Book Value Per Share	1.27	1.20	1.05	1.15	1.13	1.27
Buildings	-	103.56	98.02	99.85	102.26	110.25
Machinery	-	57.1	80.09	80.81	72.75	9.76

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 10, 2026

Data Sources Report a data error