EVA Precision Industrial Holdings Limited (HKG:0838)

HKG:0838 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	1,886	1,597	1,739	1,611	1,722	1,318
Short-Term Investments	-	-	-	-	39.19	-
Cash & Short-Term Investments	1,886	1,597	1,739	1,611	1,761	1,318
Cash Growth	7.04%	-8.14%	7.97%	-8.56%	33.62%	-8.40%
Accounts Receivable	1,814	1,765	1,794	1,820	1,681	1,382
Other Receivables	69.07	32.05	22.43	84.83	82.05	75
Receivables	1,883	1,797	1,817	1,905	1,763	1,457
Inventory	850.95	859.67	680.42	696.67	698.99	756.97
Prepaid Expenses	4.81	1.73	1.95	1.46	1.58	0.42
Other Current Assets	65.37	115.63	73.95	104.87	71.72	109.19
Total Current Assets	4,689	4,371	4,312	4,319	4,297	3,642
Property, Plant & Equipment	3,417	3,262	3,015	2,976	2,831	2,802
Long-Term Investments	41.23	34.25	36.18	41.46	59.24	66.96
Goodwill	-	2.51	2.51	2.51	2.51	2.51
Other Intangible Assets	2.66	0.29	0.58	1.55	3.34	5.13
Long-Term Deferred Tax Assets	4.62	4.46	4.27	4.73	6.55	6.68
Other Long-Term Assets	25.26	25.5	77.92	70.89	57.03	48.53
Total Assets	8,180	7,700	7,475	7,440	7,257	6,574

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	1,668	1,531	1,510	1,492	1,490	1,373
Accrued Expenses	160.03	178.32	178.15	156.69	132.56	135.24
Short-Term Debt	531.24	389.83	348.2	444.6	217.65	593.98
Current Portion of Long-Term Debt	723.61	722.6	499.4	704.54	747.99	853.57
Current Portion of Leases	26.69	27.79	20.74	15.34	44.12	30.95
Current Income Taxes Payable	39.13	43.22	30.1	31.19	18.36	23.19
Current Unearned Revenue	225.72	166.18	132.24	95.72	99.29	67.78
Other Current Liabilities	103.83	164.32	93.09	99.4	109.68	148.47
Total Current Liabilities	3,479	3,223	2,812	3,040	2,859	3,226
Long-Term Debt	1,119	1,051	1,437	1,321	1,460	460
Long-Term Leases	62.26	72.46	63.01	59.5	76.11	78.3
Long-Term Deferred Tax Liabilities	17.61	18.02	21.23	22.21	22.99	20.91
Total Liabilities	4,678	4,365	4,333	4,442	4,418	3,785

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	173.04	173.04	174.09	174.09	174.09	174.91
Additional Paid-In Capital	802.99	836.04	877.57	950.47	1,018	1,085
Retained Earnings	2,549	2,424	2,221	1,916	1,698	1,493
Comprehensive Income & Other	-22.92	-98.42	-130.59	-43.26	-51.11	36.25
Total Common Equity	3,502	3,335	3,142	2,998	2,838	2,788
Shareholders' Equity	3,502	3,335	3,142	2,998	2,838	2,788
Total Liabilities & Equity	8,180	7,700	7,475	7,440	7,257	6,574

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	2,463	2,264	2,368	2,545	2,546	2,017
Net Cash (Debt)	-577.55	-666.63	-629.31	-934.39	-784.29	-698.61
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.33	-0.39	-0.36	-0.54	-0.45	-0.40
Filing Date Shares Outstanding	1,730	1,730	1,741	1,741	1,741	1,749
Total Common Shares Outstanding	1,730	1,730	1,741	1,741	1,741	1,749
Working Capital	1,211	1,148	1,500	1,279	1,437	415.73
Book Value Per Share	2.02	1.93	1.80	1.72	1.63	1.59
Tangible Book Value	3,499	3,332	3,139	2,994	2,833	2,781
Tangible Book Value Per Share	2.02	1.93	1.80	1.72	1.63	1.59
Land	-	26.44	26.38	26.56	26.49	26.5
Buildings	-	1,745	1,721	1,566	1,460	1,349
Machinery	-	3,285	3,014	2,939	2,724	2,741
Construction In Progress	-	734.5	547.92	650.8	568.73	574.51

Data Source: S&P Global Market Intelligence Last updated: Sep 15, 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 21, 2026

Data Sources Report a data error