Perennial International Limited (HKG:0725)

Perennial International 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	81.21	105.48	52.77	39.01	21.05	19.31
Trading Asset Securities	18.37	1.11	8.24	7.71	-	-
Cash & Short-Term Investments	99.57	106.59	61.01	46.72	21.05	19.31
Cash Growth	109.12%	74.72%	30.58%	121.97%	9.01%	-13.69%
Accounts Receivable	123.89	84.91	80.9	69.05	52.16	78.01
Other Receivables	6.37	7.74	6.23	5.61	5.87	11.96
Receivables	130.26	92.65	87.13	74.67	58.03	89.97
Inventory	125.53	138.36	129.37	110.27	146.11	161.54
Other Current Assets	-	-	-	-	1.1	0.03
Total Current Assets	355.36	337.6	277.5	231.66	226.29	270.84
Property, Plant & Equipment	114.17	116.09	123.87	134.42	186.57	406.11
Long-Term Deferred Tax Assets	16.73	14.54	11.01	7.74	7.08	7.44
Other Long-Term Assets	71.45	73.68	83.6	81.03	47.39	43.33
Total Assets	557.7	541.91	495.98	454.85	467.33	727.73

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	16.5	19.7	21	17.01	11.68	22.71
Accrued Expenses	34.25	30.82	15.43	5.51	-	-
Short-Term Debt	-	-	-	-	22.78	74.37
Current Portion of Leases	-	-	0.05	0.45	0.08	0.45
Current Income Taxes Payable	11.93	9.77	4.83	3.25	4.34	4.07
Current Unearned Revenue	-	-	-	-	0.17	-
Other Current Liabilities	12.58	16.97	14.92	12.88	17.62	19.34
Total Current Liabilities	75.25	77.26	56.23	39.1	56.67	120.95
Long-Term Leases	-	-	-	0.05	-	0.08
Long-Term Deferred Tax Liabilities	7.24	8.14	8.11	6.18	6.49	37.65
Total Liabilities	82.49	85.4	64.33	45.33	63.16	158.68

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	19.9	19.9	19.9	19.9	19.9	19.9
Additional Paid-In Capital	15.89	15.89	15.89	15.89	15.89	15.89
Retained Earnings	441.39	432.46	411.22	389.35	379.57	277.47
Comprehensive Income & Other	-1.96	-11.73	-15.35	-15.6	-11.18	255.81
Shareholders' Equity	475.22	456.51	431.65	409.52	404.17	569.06
Total Liabilities & Equity	557.7	541.91	495.98	454.85	467.33	727.73

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	-	-	0.05	0.5	22.85	74.9
Net Cash (Debt)	99.57	106.59	60.96	46.22	-1.8	-55.6
Net Cash Growth	109.12%	74.86%	31.89%	-	-	-
Net Cash Per Share	0.50	0.54	0.31	0.23	-0.01	-0.28
Filing Date Shares Outstanding	198.96	198.96	198.96	198.96	198.96	198.96
Total Common Shares Outstanding	198.96	198.96	198.96	198.96	198.96	198.96
Working Capital	280.11	260.34	221.28	192.56	169.62	149.9
Book Value Per Share	2.39	2.29	2.17	2.06	2.03	2.86
Tangible Book Value	475.22	456.51	431.65	409.52	404.17	569.06
Tangible Book Value Per Share	2.39	2.29	2.17	2.06	2.03	2.86
Buildings	124.35	123.46	124.68	129.99	177.01	261.87
Machinery	123.94	130.06	129.47	130.7	137.82	139.79
Construction In Progress	0.75	-	-	-	-	8.88
Leasehold Improvements	17.85	17.55	17.49	17.89	18.1	18.94

Data Source: S&P Global Market Intelligence Last updated: Sep 7, 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:

Sep 13, 2026

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