Glorious Sun Enterprises Limited (HKG:0393)

Glorious Sun Enterprises 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	1,155	1,204	1,202	1,704	2,167	1,772
Short-Term Investments	8.44	74.02	76.93	22.27	52.61	636.03
Trading Asset Securities	59.89	12.03	51.87	33.39	-	-
Cash & Short-Term Investments	1,223	1,290	1,330	1,760	2,219	2,408
Cash Growth	-4.55%	-3.01%	-24.39%	-20.72%	-7.85%	29.53%
Accounts Receivable	54.08	91.05	104.32	224.43	302.49	411.7
Other Receivables	-	0.57	4.64	-	-	-
Receivables	54.08	91.62	108.96	224.43	302.49	411.7
Inventory	262.49	244.38	330.07	223.41	159.76	166.76
Prepaid Expenses	-	41.61	48.05	22.8	13.73	30.39
Other Current Assets	114.82	-	-	-	-	-
Total Current Assets	1,655	1,668	1,817	2,230	2,695	3,017
Property, Plant & Equipment	-	27.48	32.85	35.55	30.47	39.38
Long-Term Investments	2,143	2,044	1,708	773.22	380.74	229.94
Long-Term Deferred Tax Assets	8.04	4.72	3.21	11.39	9.18	9.99
Other Long-Term Assets	28.71	2.24	2.42	2.23	1.81	0.61
Total Assets	3,835	3,746	3,563	3,053	3,118	3,297

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	45.64	79.17	78.37	139.36	137.95	228.65
Accrued Expenses	-	289.17	233.35	240.49	204.15	209.35
Short-Term Debt	54.05	-	-	14.18	48.76	19.4
Current Portion of Leases	5.65	5.86	6.46	6.38	5.7	8.48
Current Income Taxes Payable	11.42	10.7	12.66	3.33	3.24	12.97
Current Unearned Revenue	282.54	301.42	398.98	196.74	199.94	251.99
Other Current Liabilities	359.71	31.7	54.79	55.38	73.01	53.29
Total Current Liabilities	759.01	718.01	784.6	655.85	672.74	784.14
Long-Term Leases	8.59	11.05	13.94	18.04	14.3	21.49
Long-Term Deferred Tax Liabilities	4.24	4.09	1.47	1.3	0.87	1.27
Total Liabilities	771.84	733.16	800.01	675.19	687.92	806.89

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	150	150	151.02	152.26	152.8	153
Additional Paid-In Capital	-	1,092	1,103	1,113	1,116	1,118
Retained Earnings	-	1,008	1,083	1,091	1,141	1,192
Treasury Stock	-	-	-6.34	-4.14	-	-1.66
Comprehensive Income & Other	2,889	736.32	419.92	24.67	18.48	5.25
Total Common Equity	3,039	2,987	2,751	2,377	2,429	2,467
Minority Interest	23.35	26.1	12.64	0.88	0.79	23.44
Shareholders' Equity	3,063	3,013	2,763	2,377	2,430	2,490
Total Liabilities & Equity	3,835	3,746	3,563	3,053	3,118	3,297

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	68.3	16.91	20.4	38.59	68.76	49.37
Net Cash (Debt)	1,155	1,273	1,310	1,721	2,151	2,359
Net Cash Growth	-8.38%	-2.79%	-23.89%	-19.98%	-8.83%	30.73%
Net Cash Per Share	0.77	0.85	0.87	1.13	1.41	1.53
Filing Date Shares Outstanding	1,500	1,500	1,504	1,517	1,528	1,530
Total Common Shares Outstanding	1,500	1,500	1,504	1,518	1,528	1,528
Working Capital	895.57	949.85	1,033	1,574	2,023	2,233
Book Value Per Share	2.03	1.99	1.83	1.57	1.59	1.61
Tangible Book Value	3,039	2,987	2,751	2,377	2,429	2,467
Tangible Book Value Per Share	2.03	1.99	1.83	1.57	1.59	1.61
Buildings	-	14.35	13.8	14.07	14.5	15.53
Machinery	-	35.28	32.7	33.33	33.68	35.5
Leasehold Improvements	-	8.86	8.97	8.31	6.97	6.12

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

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