China Healthwise Holdings Limited (HKG:0348)

China Healthwise Holdings 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	8.55	9.19	9.7	14.42	16.85	40.01
Short-Term Investments	2.8	3.53	3.43	4.88	5.71	4.71
Trading Asset Securities	14.14	53.44	35.02	39.86	56.17	56.9
Cash & Short-Term Investments	25.49	66.16	48.15	59.16	78.73	101.62
Cash Growth	-49.45%	37.40%	-18.61%	-24.86%	-22.52%	-30.00%
Accounts Receivable	1.21	2.39	4.06	5.52	5.8	5.68
Other Receivables	-	-	-	-	0.15	-
Receivables	9.83	8.67	11.78	21.14	137.96	38.07
Inventory	29.91	40.11	49.77	56.02	55.12	60.71
Prepaid Expenses	1.66	1.34	1.35	3.33	3.2	1.45
Other Current Assets	0.7	2.1	2.2	-	-	-
Total Current Assets	67.6	118.38	113.25	139.66	275.02	201.86
Property, Plant & Equipment	4.97	6.08	7.37	7.98	6.75	2.51
Long-Term Investments	-	0.57	0.58	0.56	1.14	2.4
Long-Term Deferred Tax Assets	-	-	-	-	2.7	1.14
Total Assets	72.56	125.21	122.05	149.67	287.66	314.1

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	5.24	16.19	18.07	23.27	23.77	17.6
Short-Term Debt	18.23	31.43	32.57	28.72	31.26	12.04
Current Portion of Long-Term Debt	69.79	67.46	-	72.24	-	72.3
Current Portion of Leases	4.82	5.27	5.22	5.79	4.75	5.14
Current Income Taxes Payable	0.86	1.71	1.71	2.78	2.78	3.56
Other Current Liabilities	21.54	21.37	15.42	10.16	12.2	9.01
Total Current Liabilities	120.48	143.44	73	142.95	74.76	119.64
Long-Term Debt	-	-	63.3	-	71.04	-
Long-Term Leases	1.77	1.97	2.64	2.15	2.84	1.39
Long-Term Deferred Tax Liabilities	0.41	0.8	1.48	0.17	0.37	-
Total Liabilities	122.66	146.2	140.43	145.27	149.01	121.03

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	7.71	7.71	7.71	7.71	7.71	7.71
Additional Paid-In Capital	-	25.68	25.68	25.68	25.68	25.68
Retained Earnings	-	-71.7	-69.09	-48.65	85.91	128.96
Comprehensive Income & Other	-57.8	17.33	17.33	19.67	19.36	30.73
Total Common Equity	-50.1	-20.99	-18.38	4.4	138.65	193.06
Shareholders' Equity	-50.1	-20.99	-18.38	4.4	138.65	193.06
Total Liabilities & Equity	72.56	125.21	122.05	149.67	287.66	314.1

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	94.61	106.13	103.74	108.9	109.9	90.86
Net Cash (Debt)	-69.12	-39.98	-55.59	-49.74	-31.17	10.76
Net Cash Growth	-	-	-	-	-	-65.68%
Net Cash Per Share	-0.09	-0.05	-0.07	-0.06	-0.04	0.01
Filing Date Shares Outstanding	924.57	770.48	770.48	770.48	770.48	770.48
Total Common Shares Outstanding	770.48	770.48	770.48	770.48	770.48	770.48
Working Capital	-52.88	-25.06	40.25	-3.3	200.26	82.22
Book Value Per Share	-0.07	-0.03	-0.02	0.01	0.18	0.25
Tangible Book Value	-50.1	-20.99	-18.38	4.4	138.65	193.06
Tangible Book Value Per Share	-0.07	-0.03	-0.02	0.01	0.18	0.25
Machinery	-	0.45	0.37	0.76	1.06	0.94
Leasehold Improvements	-	0.9	0.9	0.74	0.74	0.23

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 12, 2026

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