Sheng Yuan Holdings Limited (HKG:0851)

Sheng Yuan 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	90.08	85.87	44.04	47.17	79.93	69.1
Short-Term Investments	-	-	56.96	3.42	-	-
Trading Asset Securities	15.52	19.81	14	15.25	15.94	0.27
Cash & Short-Term Investments	105.6	105.68	115	65.83	95.87	69.37
Cash Growth	7.87%	-8.11%	74.68%	-31.33%	38.20%	100.08%
Accounts Receivable	5.08	35.77	4.67	25.25	13.95	26.02
Other Receivables	3.13	3.12	0.71	0.39	5.34	3.8
Receivables	8.21	38.89	5.38	25.64	19.29	29.82
Prepaid Expenses	0.59	0.66	0.62	0.27	0.37	1.87
Other Current Assets	36.02	37.83	22.34	46.23	83.19	30.26
Total Current Assets	150.41	183.06	143.33	137.97	198.71	131.32
Property, Plant & Equipment	0.34	1.08	2.7	4.36	2.29	5.28
Long-Term Investments	-	-	-	-	11.99	19.8
Other Intangible Assets	2.37	-	-	-	-	-
Other Long-Term Assets	0.21	0.21	0.72	0.72	1.71	2.51
Total Assets	153.32	184.34	146.75	143.05	214.69	158.91

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	35.51	53.82	22.34	46.44	82.11	30.27
Accrued Expenses	1.97	1.85	1.7	3.12	3.42	2.49
Current Portion of Long-Term Debt	-	-	-	-	149.39	-
Current Portion of Leases	0.15	1	1.63	1.54	2.27	2.43
Current Income Taxes Payable	-	-	2.25	-	-	2.83
Current Unearned Revenue	0.45	0.45	0.45	0.62	0.51	0.45
Other Current Liabilities	0.14	0.96	0.79	4	14.15	9.08
Total Current Liabilities	38.21	58.07	29.16	55.72	251.84	47.55
Long-Term Debt	-	-	-	-	-	140.4
Long-Term Leases	-	-	1	2.63	-	2.27
Total Liabilities	38.21	58.07	30.16	58.35	251.84	190.22

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	88.2	88.2	88.2	88.2	38.2	190.99
Additional Paid-In Capital	-	587.59	587.59	587.59	473.16	320.37
Retained Earnings	-	-556.47	-566.15	-598.04	-570.27	-564.47
Comprehensive Income & Other	26.92	6.96	6.96	6.96	21.76	21.81
Total Common Equity	115.11	126.27	116.59	84.7	-37.16	-31.31
Shareholders' Equity	115.11	126.27	116.59	84.7	-37.16	-31.31
Total Liabilities & Equity	153.32	184.34	146.75	143.05	214.69	158.91

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	0.15	1	2.63	4.17	151.66	145.1
Net Cash (Debt)	105.45	104.68	112.37	61.66	-55.79	-75.73
Net Cash Growth	9.77%	-6.84%	82.23%	-	-	-
Net Cash Per Share	0.12	0.12	0.13	0.09	-0.15	-0.20
Filing Date Shares Outstanding	881.97	881.97	881.97	881.97	381.97	381.97
Total Common Shares Outstanding	881.97	881.97	881.97	881.97	381.97	381.97
Working Capital	112.2	124.98	114.17	82.26	-53.14	83.77
Book Value Per Share	0.13	0.14	0.13	0.10	-0.10	-0.08
Tangible Book Value	112.74	126.27	116.59	84.7	-37.16	-31.31
Tangible Book Value Per Share	0.13	0.14	0.13	0.10	-0.10	-0.08
Machinery	-	0.38	0.38	0.38	0.38	0.38
Leasehold Improvements	-	0.41	0.41	0.41	2.37	2.37

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:

Sep 1, 2026

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