Lee & Man Chemical Company Limited (HKG:0746)

HKG:0746 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	180.9	162.83	222.78	263.67	421.7	324.88
Short-Term Investments	-	-	67.88	-	-	-
Cash & Short-Term Investments	180.9	162.83	290.66	263.67	421.7	324.88
Cash Growth	-36.02%	-43.98%	10.24%	-37.48%	29.80%	-15.97%
Accounts Receivable	650.47	402.07	368.72	299.34	224.98	372.78
Other Receivables	78.64	56.62	74.7	38.61	53.34	49.28
Receivables	729.11	458.68	443.42	349.04	292.52	437.58
Inventory	713.45	590.82	600.94	787.75	844.14	762.48
Prepaid Expenses	40.02	40.53	43.03	88.72	85.35	87.14
Other Current Assets	8.94	8.45	9.36	23.81	64.95	533.94
Total Current Assets	1,672	1,261	1,387	1,513	1,709	2,146
Property, Plant & Equipment	6,231	5,981	5,328	4,903	4,882	5,194
Long-Term Investments	141.49	131.36	125.06	122.67	122.99	131.94
Goodwill	2.74	2.59	2.54	2.59	2.62	2.9
Other Intangible Assets	81.83	78.53	79.46	83.89	87.53	99.3
Long-Term Deferred Tax Assets	19.71	18.89	18.98	19.91	20.65	23.37
Other Long-Term Assets	360.12	246.89	254.8	383.91	252.32	20.36
Total Assets	8,509	7,721	7,196	7,029	7,076	7,618

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	223.5	210.24	166.9	167.38	194.67	197.77
Accrued Expenses	51.14	55.78	45.42	29.39	57.62	69.67
Current Portion of Long-Term Debt	585.72	410.32	587.94	671.77	523.16	432.7
Current Portion of Leases	45.7	46.84	2.31	2.36	2.4	2.18
Current Income Taxes Payable	20.12	8.97	11.24	46.17	37.99	159.89
Current Unearned Revenue	43.83	45.72	41.45	59.1	66.47	120.77
Other Current Liabilities	252.9	237.02	290.92	195.65	251.51	355.79
Total Current Liabilities	1,223	1,015	1,146	1,172	1,134	1,339
Long-Term Debt	152.34	104.01	60.44	-	220.84	600.21
Long-Term Leases	186.95	226	2.38	4.79	0.07	2.19
Long-Term Unearned Revenue	-	13.82	17.29	19.06	27.3	29.56
Long-Term Deferred Tax Liabilities	15.06	26.44	29.68	27.71	58.18	65.88
Other Long-Term Liabilities	17.72	4.42	4.51	5.84	3.11	6.5
Total Liabilities	1,595	1,390	1,260	1,229	1,443	2,043

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	82.5	82.5	82.5	82.5	82.5	82.5
Additional Paid-In Capital	20.31	20.31	20.31	20.31	20.31	20.31
Retained Earnings	6,784	6,551	6,279	6,028	980.16	5,230
Comprehensive Income & Other	27.45	-322.32	-446.02	-331.15	4,550	241.68
Total Common Equity	6,914	6,331	5,936	5,800	5,633	5,575
Shareholders' Equity	6,914	6,331	5,936	5,800	5,633	5,575
Total Liabilities & Equity	8,509	7,721	7,196	7,029	7,076	7,618

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	970.71	787.17	653.06	678.92	746.46	1,037
Net Cash (Debt)	-789.81	-624.34	-362.4	-415.25	-324.77	-712.39
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.93	-0.75	-0.44	-0.50	-0.38	-0.83
Filing Date Shares Outstanding	825	825	825	825	825	825
Total Common Shares Outstanding	825	825	825	825	825	825
Working Capital	449.49	246.43	241.23	341.16	574.83	807.25
Book Value Per Share	8.38	7.67	7.20	7.03	6.83	6.76
Tangible Book Value	6,829	6,250	5,854	5,713	5,543	5,473
Tangible Book Value Per Share	8.28	7.58	7.10	6.93	6.72	6.63
Land	-	-	-	-	733.23	747.94
Buildings	-	942.91	753.7	721.7	-	-
Machinery	-	7,634	6,268	6,256	6,059	6,481
Construction In Progress	-	681.5	1,615	924.52	806.58	558.65

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 20, 2026

Data Sources Report a data error