Genesis Scale Holdings Limited (HKG:0439)

Genesis Scale 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	227.25	208.84	147.26	258.07	162.95	297.19
Short-Term Investments	1.31	2.67	1.41	2.16	24.86	24.94
Trading Asset Securities	-	-	5.3	5.48	2.02	21.49
Cash & Short-Term Investments	228.56	211.51	153.97	265.7	189.82	343.62
Cash Growth	170.41%	37.37%	-42.05%	39.98%	-44.76%	127.92%
Accounts Receivable	30.61	47.55	71.24	105.27	36.76	61.75
Other Receivables	17.05	16.35	17.1	17.34	16.56	20.29
Receivables	47.67	63.9	88.33	122.62	53.33	82.04
Inventory	15.27	14.58	16.69	12.67	14.86	8.54
Prepaid Expenses	30.01	0.95	1.51	1.13	1.78	2.38
Other Current Assets	0.03	3.41	10.41	48.27	12.51	12.88
Total Current Assets	321.53	294.35	270.93	450.38	272.3	449.46
Property, Plant & Equipment	608.23	578.79	513.57	512.21	511.21	534.77
Long-Term Investments	1,381	2,266	2,313	724.12	1,081	1,655
Other Intangible Assets	0.26	-	0	0.07	0.23	0.41
Other Long-Term Assets	102.33	101.22	104.05	141.48	115.31	130.36
Total Assets	2,414	3,240	3,202	1,828	1,980	2,770

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	32.91	34.27	36.85	54.72	28.78	48.84
Accrued Expenses	10.81	19.63	7.67	12.26	9.58	18.75
Current Portion of Long-Term Debt	-	16.06	21.2	21.92	22.56	24.49
Current Portion of Leases	-	-	-	-	0.32	0.61
Current Income Taxes Payable	-	2.9	-	12.17	12.23	13.05
Current Unearned Revenue	7.66	7.77	6.92	7.12	18.72	20.52
Other Current Liabilities	40.44	41.21	22.4	54.85	29.49	60.72
Total Current Liabilities	91.82	121.85	95.05	163.03	121.68	186.97
Long-Term Debt	-	49.48	69.29	93.58	118.86	153.51
Long-Term Leases	-	-	-	-	-	0.35
Long-Term Deferred Tax Liabilities	172.12	303.95	309.91	77.8	122.15	204.85
Total Liabilities	263.94	475.27	474.25	334.4	362.69	545.67

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	61.57	61.57	61.57	61.57	61.57	61.57
Additional Paid-In Capital	2,443	2,443	2,443	2,443	2,443	2,443
Retained Earnings	-705.45	-746	-714.24	-666.82	-504.23	-436.32
Comprehensive Income & Other	350.16	1,006	936.56	-344.4	-383.83	155.31
Total Common Equity	2,150	2,765	2,727	1,494	1,617	2,224
Minority Interest	-	-	-	-	-	-0
Shareholders' Equity	2,150	2,765	2,727	1,494	1,617	2,224
Total Liabilities & Equity	2,414	3,240	3,202	1,828	1,980	2,770

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	-	65.54	90.49	115.5	141.74	178.95
Net Cash (Debt)	228.56	145.97	63.48	150.2	48.08	164.67
Net Cash Growth	-	129.95%	-57.74%	212.39%	-70.80%	-
Net Cash Per Share	0.37	0.24	0.10	0.24	0.08	0.27
Filing Date Shares Outstanding	615.69	615.69	615.69	615.69	615.69	615.69
Total Common Shares Outstanding	615.69	615.69	615.69	615.69	615.69	615.69
Working Capital	229.72	172.51	175.87	287.34	150.62	262.49
Book Value Per Share	3.49	4.49	4.43	2.43	2.63	3.61
Tangible Book Value	2,150	2,765	2,727	1,494	1,617	2,224
Tangible Book Value Per Share	3.49	4.49	4.43	2.43	2.63	3.61
Machinery	61.34	50.13	18.11	12.4	19.07	31.98
Construction In Progress	495.03	475.39	442.55	443.08	437.4	446.91

Data Source: S&P Global Market Intelligence Last updated: Sep 23, 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:

Oct 6, 2026

Data Sources Report a data error