Boyaa Interactive International Limited (HKG:0434)

HKG:0434 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	74.95	62.13	138.66	819.93	332.32	304.79
Short-Term Investments	25.23	69.65	33.16	807.94	1,226	1,247
Trading Asset Securities	2.32	1.77	-	144.99	56.94	120.91
Cash & Short-Term Investments	102.49	133.55	171.82	1,773	1,615	1,673
Cash Growth	70.75%	-22.27%	-90.31%	9.77%	-3.46%	25.90%
Accounts Receivable	27.4	26.24	26.23	32.36	26.94	26.82
Other Receivables	-	22.36	30.12	44.43	35.4	30.16
Receivables	27.4	55.77	61.14	80.58	68.76	58.64
Prepaid Expenses	25	4.42	8.57	3.65	3.29	4.81
Other Current Assets	2,081	2,927	2,551	109.74	5.71	6.78
Total Current Assets	2,236	3,121	2,793	1,967	1,693	1,743
Property, Plant & Equipment	64.47	69.83	29.65	39.77	42.01	48.05
Long-Term Investments	72.56	95.24	295.05	100.44	266.36	177.01
Other Intangible Assets	0.09	0.35	0.36	1.82	-	-
Long-Term Deferred Tax Assets	1.46	-	0.57	0.6	0.76	5.7
Other Long-Term Assets	62.64	61.78	71.28	1.16	2.61	1.29
Total Assets	2,451	3,354	3,200	2,125	2,020	1,995

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	0.83	0.91	1.06	0.8	1.22	1.29
Accrued Expenses	61.11	35.84	91.45	80	79.69	85.29
Current Portion of Leases	4	4.16	3.65	3.93	4.69	1.06
Current Income Taxes Payable	316.58	309.36	261.27	255.65	254.47	235.14
Current Unearned Revenue	9.97	11.8	13.77	12.09	9.92	14.54
Other Current Liabilities	-	2.18	0.1	0.27	7.14	7.73
Total Current Liabilities	392.5	364.24	371.31	352.73	357.14	345.04
Long-Term Leases	6.35	7.9	10.32	9.7	13.99	-
Long-Term Deferred Tax Liabilities	-	95	159.2	0.99	1.14	5.63
Total Liabilities	398.84	467.13	540.84	363.42	372.28	350.67

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	0.3	0.3	0.28	0.26	0.26	0.28
Additional Paid-In Capital	777.19	804.6	429.85	410.96	421.84	457.97
Retained Earnings	1,235	2,027	2,495	1,475	1,381	1,421
Treasury Stock	-35.3	-10.95	-	-	-0.13	-
Comprehensive Income & Other	75.39	66.27	-266.05	-125.16	-155.94	-234.62
Shareholders' Equity	2,052	2,887	2,659	1,761	1,647	1,645
Total Liabilities & Equity	2,451	3,354	3,200	2,125	2,020	1,995

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	10.35	12.05	13.98	13.64	18.68	1.06
Net Cash (Debt)	92.14	121.5	157.84	1,759	1,596	1,672
Net Cash Growth	85.04%	-23.02%	-91.03%	10.21%	-4.52%	26.34%
Net Cash Per Share	0.13	0.18	0.24	2.62	2.41	2.54
Filing Date Shares Outstanding	723.85	733.69	668.98	652.47	653.15	652.63
Total Common Shares Outstanding	723.85	733.69	668.98	652.47	653.15	652.63
Working Capital	1,844	2,757	2,421	1,614	1,336	1,398
Book Value Per Share	2.84	3.94	3.98	2.70	2.52	2.52
Tangible Book Value	2,052	2,887	2,659	1,760	1,647	1,645
Tangible Book Value Per Share	2.83	3.93	3.97	2.70	2.52	2.52
Land	-	10.6	10.6	28.96	18.59	32.37
Machinery	-	14.9	26.52	25.85	26.27	28.59
Leasehold Improvements	-	-	52.89	52.9	54.25	62.68

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 9, 2026

Data Sources Report a data error