Fountain Set (Holdings) Limited (HKG:0420)

Fountain Set (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	899.18	1,015	914.5	1,005	1,148	767.13
Short-Term Investments	580.49	645.43	486.71	506.02	345.54	184.53
Cash & Short-Term Investments	1,480	1,660	1,401	1,511	1,493	951.66
Cash Growth	5.87%	18.48%	-7.27%	1.21%	56.89%	-30.10%
Accounts Receivable	772.63	701.48	802.07	808.09	928.72	1,270
Other Receivables	5.8	13.76	106.55	263.76	18.41	76.47
Receivables	778.43	715.24	908.62	1,072	947.13	1,347
Inventory	813.14	701.37	784.74	783.91	929.53	1,717
Other Current Assets	1.96	1.91	1.73	1.9	5.46	4.2
Total Current Assets	3,252	3,079	3,096	3,369	3,375	4,020
Property, Plant & Equipment	1,229	1,284	1,368	1,374	1,502	1,533
Long-Term Investments	27.78	27.27	26.02	24.92	23.77	23.6
Other Intangible Assets	28.05	29.16	29.77	-	3.02	6.03
Long-Term Deferred Tax Assets	54.19	53.9	38.23	41.97	53.03	65.91
Other Long-Term Assets	53.16	52.24	56.74	90.82	89.55	100
Total Assets	4,644	4,525	4,615	4,901	5,047	5,748

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	582.27	439.46	562.54	651.57	491.3	956.45
Accrued Expenses	-	123.96	113.21	180.41	243.55	184.27
Short-Term Debt	21.49	23.04	23.04	37.03	37.03	62.83
Current Portion of Long-Term Debt	-	-	48.8	108.47	200.73	327.34
Current Portion of Leases	39.74	36.19	22.35	26.24	26.77	24.64
Current Income Taxes Payable	12.4	20.09	18.75	21.63	22.63	32.25
Current Unearned Revenue	28.11	27.39	22.62	24.41	26.45	38.16
Other Current Liabilities	252.32	157.22	161.68	115.54	133.72	145.16
Total Current Liabilities	936.33	827.33	972.99	1,165	1,182	1,771
Long-Term Debt	-	-	-	91.09	235.51	-
Long-Term Leases	140.26	149.73	111.52	99.23	116.23	130.33
Long-Term Unearned Revenue	62.09	62.4	67.56	67.73	76.15	83.15
Long-Term Deferred Tax Liabilities	1.26	3.54	6.78	8.83	12.92	4.72
Total Liabilities	1,140	1,043	1,159	1,432	1,623	1,989

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	889.81	889.81	889.81	889.81	889.81	889.81
Retained Earnings	-	2,417	2,413	2,436	2,385	2,696
Comprehensive Income & Other	2,371	-57.21	-65.37	-57.1	-53.48	-25.84
Total Common Equity	3,261	3,250	3,238	3,268	3,221	3,560
Minority Interest	243.48	232.41	218.18	200.32	202.7	198.86
Shareholders' Equity	3,504	3,482	3,456	3,469	3,424	3,759
Total Liabilities & Equity	4,644	4,525	4,615	4,901	5,047	5,748

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	201.49	208.96	205.71	362.06	616.28	545.15
Net Cash (Debt)	1,278	1,451	1,196	1,149	876.83	406.51
Net Cash Growth	6.16%	21.39%	4.04%	31.05%	115.69%	-53.95%
Net Cash Per Share	1.04	1.18	0.98	0.94	0.72	0.33
Filing Date Shares Outstanding	1,227	1,225	1,225	1,225	1,225	1,225
Total Common Shares Outstanding	1,227	1,225	1,225	1,225	1,225	1,225
Working Capital	2,316	2,251	2,123	2,204	2,193	2,249
Book Value Per Share	2.66	2.65	2.64	2.67	2.63	2.91
Tangible Book Value	3,233	3,221	3,208	3,268	3,218	3,554
Tangible Book Value Per Share	2.63	2.63	2.62	2.67	2.63	2.90
Land	-	1,014	996.28	2.46	2.45	2.45
Buildings	-	-	-	990.5	1,043	1,022
Machinery	-	3,193	3,188	3,224	3,304	3,227
Construction In Progress	-	55.6	69.91	34.34	12.29	25.74

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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 23, 2026

Data Sources Report a data error