EPI (Holdings) Limited (HKG:0689)

EPI (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	188.94	154.1	193.32	168.29	85.8	191.82
Short-Term Investments	-	23.48	6.74	7.65	32.87	49.03
Trading Asset Securities	-	-	2	2.78	4.77	6.72
Cash & Short-Term Investments	188.94	177.58	202.06	178.72	123.44	247.58
Cash Growth	-19.00%	-12.11%	13.06%	44.79%	-50.14%	49.68%
Accounts Receivable	41.97	9.77	9	7	5.23	0.19
Other Receivables	0.38	0.32	1.02	0.75	1.56	1
Receivables	256.92	76.14	25.23	20.34	67.64	116.2
Inventory	0.22	0.23	0.09	0.15	0.31	-
Total Current Assets	446.08	253.95	227.38	199.21	191.39	363.77
Property, Plant & Equipment	193.38	196.6	198.44	232.98	221.37	38.58
Long-Term Investments	-	-	-	-	5.7	30.68
Long-Term Deferred Tax Assets	4.26	4.06	2.62	-	-	-
Other Long-Term Assets	10.84	9.26	8.54	8.9	15.23	9.87
Total Assets	654.56	463.87	436.98	445.1	433.69	442.92

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	-	-	-	-	-	0.13
Accrued Expenses	-	0.52	0.41	0.27	0.28	1.57
Current Portion of Long-Term Debt	0.07	0.07	-	-	-	-
Current Portion of Leases	1.11	1.43	0.37	1.62	0.37	1.57
Current Income Taxes Payable	3.35	1.95	0.89	2.13	0.62	0.68
Other Current Liabilities	12.2	8.13	8.9	6.21	20.53	10.16
Total Current Liabilities	16.73	12.1	10.57	10.24	21.8	14.11
Long-Term Debt	0.31	0.35	-	-	-	-
Long-Term Leases	2.22	1.88	1.94	2.3	2.35	2.82
Long-Term Deferred Tax Liabilities	5.21	4.2	4.67	-	-	-
Other Long-Term Liabilities	22.77	23.29	22.95	29.11	33.23	-
Total Liabilities	47.24	41.82	40.14	41.64	57.38	16.93

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	18.58	6.19	52.4	52.4	52.4	52.4
Additional Paid-In Capital	-	980.23	918.27	918.27	918.27	918.27
Retained Earnings	-	-760.39	-766.11	-765.91	-787.41	-740.67
Comprehensive Income & Other	589.22	196.06	192.28	198.69	193.05	195.98
Total Common Equity	607.79	422.1	396.85	403.45	376.31	425.99
Minority Interest	-0.48	-0.05	-0	-	-	-
Shareholders' Equity	607.32	422.05	396.85	403.45	376.31	425.99
Total Liabilities & Equity	654.56	463.87	436.98	445.1	433.69	442.92

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	3.71	3.73	2.31	3.92	2.73	4.39
Net Cash (Debt)	185.23	173.85	199.75	174.8	120.71	243.18
Net Cash Growth	-19.23%	-12.96%	14.27%	44.81%	-50.36%	49.53%
Net Cash Per Share	0.22	0.29	0.38	0.33	0.23	0.46
Filing Date Shares Outstanding	1,225	619.24	524.03	524.03	524.03	524.03
Total Common Shares Outstanding	1,225	619.24	524.03	524.03	524.03	524.03
Working Capital	429.35	241.85	216.81	188.97	169.59	349.67
Book Value Per Share	0.50	0.68	0.76	0.77	0.72	0.81
Tangible Book Value	607.79	422.1	396.85	403.45	376.31	425.99
Tangible Book Value Per Share	0.50	0.68	0.76	0.77	0.72	0.81
Construction In Progress	-	1.6	1.43	2.18	18	3.55

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:

Sep 2, 2026

Data Sources Report a data error