Hi Sun Technology (China) Limited (HKG:0818)

Hi Sun Technology (China) 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	3,453	2,991	3,011	3,482	3,538	3,255
Short-Term Investments	1,006	827.1	336.95	170.85	69.65	85.95
Trading Asset Securities	0.84	0.93	0.88	226.89	0.98	1.1
Cash & Short-Term Investments	4,460	3,819	3,349	3,880	3,608	3,342
Cash Growth	6.88%	14.02%	-13.68%	7.53%	7.98%	-12.09%
Accounts Receivable	182.39	153.18	192	182.06	175.62	168.41
Other Receivables	3.28	15.92	16.58	5.94	18.62	49.23
Receivables	2,095	2,296	1,994	1,725	2,842	2,446
Inventory	8.14	5.11	0.87	19.47	18.73	18.43
Prepaid Expenses	-	31.97	27.28	24.35	41.36	28.56
Restricted Cash	4,088	4,211	2,594	3,542	1,065	765.46
Other Current Assets	53.97	-	-	-	1.47	425.94
Total Current Assets	10,704	10,363	7,965	9,191	7,577	7,026
Property, Plant & Equipment	87.13	84.92	100.81	147.22	202.49	324.92
Long-Term Investments	3,595	3,971	3,776	3,689	3,646	3,433
Goodwill	-	-	-	-	12.82	13.9
Other Intangible Assets	0.06	0.06	8.3	2.83	12.92	11.91
Other Long-Term Assets	5.77	12.7	8.4	2.58	4.75	8.65
Total Assets	14,392	14,432	11,859	13,032	11,455	10,819

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	4,728	4,925	3,055	4,193	1,613	1,136
Accrued Expenses	-	190.62	223.91	256.21	234.41	266.72
Short-Term Debt	715.86	454.53	82.13	42.69	320.81	2.45
Current Portion of Leases	16.99	18.72	20.89	21.94	17.87	20.8
Current Income Taxes Payable	42.84	46.37	37.33	42.14	110.5	92.86
Current Unearned Revenue	-	52.56	27.38	24.02	43.68	77.24
Other Current Liabilities	1,042	716.08	673.47	652.51	1,547	1,613
Total Current Liabilities	6,546	6,404	4,120	5,232	3,887	3,209
Long-Term Leases	8.78	11.46	14.98	21.55	11.96	10.78
Long-Term Unearned Revenue	-	2.12	0.69	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.02	2.44	2.97
Other Long-Term Liabilities	3.01	-	-	-	-	104.87
Total Liabilities	6,732	6,418	4,136	5,254	3,901	3,328

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	6.94	6.94	6.94	6.94	6.94	6.94
Additional Paid-In Capital	-	1,232	1,232	1,232	1,232	1,232
Retained Earnings	-	8,658	8,779	8,622	8,173	7,234
Treasury Stock	-	-25.57	-16.66	-9.83	-30	-
Comprehensive Income & Other	7,107	-2,477	-2,870	-2,659	-2,763	-2,049
Total Common Equity	7,114	7,393	7,131	7,191	6,619	6,423
Minority Interest	545.59	620.94	591.69	587.08	935.69	1,068
Shareholders' Equity	7,660	8,014	7,723	7,778	7,554	7,491
Total Liabilities & Equity	14,392	14,432	11,859	13,032	11,455	10,819

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	915.98	484.71	118	86.17	350.64	34.02
Net Cash (Debt)	3,544	3,334	3,231	3,794	3,257	3,308
Net Cash Growth	-5.67%	3.19%	-14.83%	16.46%	-1.51%	-11.74%
Net Cash Per Share	1.33	1.23	1.17	1.38	1.18	1.19
Filing Date Shares Outstanding	2,728	2,749	2,758	2,758	2,745	2,777
Total Common Shares Outstanding	2,728	2,749	2,758	2,758	2,745	2,777
Working Capital	4,158	3,959	3,845	3,958	3,690	3,817
Book Value Per Share	2.61	2.69	2.59	2.61	2.41	2.31
Tangible Book Value	7,114	7,393	7,123	7,188	6,593	6,397
Tangible Book Value Per Share	2.61	2.69	2.58	2.61	2.40	2.30
Buildings	-	4.95	4.7	37.96	39.02	42.17
Machinery	-	350.18	864.35	936.04	941.15	986.68
Leasehold Improvements	-	26.48	25.46	27.38	27.94	28.38

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:

Aug 19, 2026

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