OSL Group Limited (HKG:0863)

OSL Group 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	1,403	1,072	635.26	218.66	1,009	954.52
Short-Term Investments	-	7.64	0.82	13.63	-	0.81
Cash & Short-Term Investments	1,403	1,080	636.09	232.28	1,009	955.33
Cash Growth	205.61%	69.72%	173.84%	-76.98%	5.63%	127.23%
Accounts Receivable	366.84	232.32	5.27	3.42	38.9	134.92
Other Receivables	9.39	30.29	8.85	7.1	35.7	37.42
Receivables	376.23	301.65	14.12	10.52	74.59	192.62
Inventory	1,408	1,309	655.68	823.7	1,061	3,520
Prepaid Expenses	263.15	40.37	15.57	13.88	14.33	12.9
Other Current Assets	722.85	1,491	177.15	282.84	91.58	284.4
Total Current Assets	4,173	4,221	1,499	1,363	2,251	4,965
Property, Plant & Equipment	49.08	18.16	21.12	10.06	92.27	154.57
Long-Term Investments	63.95	72.78	48.8	29.85	72.95	44.03
Goodwill	-	84.67	41.38	-	10.51	11.4
Other Intangible Assets	971.44	241.28	247.37	37.65	62.28	78.62
Long-Term Deferred Tax Assets	3.49	-	-	-	7.41	5.4
Other Long-Term Assets	7.01	6.97	6.47	-	17.88	19.58
Total Assets	5,268	4,645	1,864	1,441	2,514	5,279

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	38.32	33.99	0.27	5.06	22.56	49.81
Accrued Expenses	227.46	118.04	47.69	0.15	5.58	3.51
Short-Term Debt	10.43	7.06	40.33	-	32.9	55.03
Current Portion of Long-Term Debt	-	-	-	-	-	64.07
Current Portion of Leases	12.08	5.46	11.74	17.35	42.37	43.49
Current Income Taxes Payable	3.87	2.33	0.1	0.14	6.03	6.67
Current Unearned Revenue	7.78	8.53	6.87	9.81	28.62	20.19
Other Current Liabilities	792.18	1,162	461.53	1,013	1,629	3,707
Total Current Liabilities	1,092	1,337	568.53	1,046	1,767	3,950
Long-Term Leases	23.22	0.42	6.76	-	64.48	112.59
Long-Term Deferred Tax Liabilities	156.39	17.48	-	-	6.17	7.86
Other Long-Term Liabilities	4.75	4.31	4.09	-	16.9	17.26
Total Liabilities	1,276	1,360	579.37	1,046	1,855	4,088

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	9.02	7.95	6.26	4.39	4.39	4.23
Additional Paid-In Capital	-	5,474	2,985	2,266	2,257	2,088
Retained Earnings	-3,149	-2,287	-1,920	-1,981	-1,704	-1,163
Comprehensive Income & Other	7,132	91.89	222.1	122.42	114.97	265.55
Total Common Equity	3,992	3,287	1,293	411.74	672.1	1,195
Minority Interest	-0.26	-1.04	-8.5	-16.65	-12.8	-3.37
Shareholders' Equity	3,992	3,286	1,284	395.09	659.3	1,191
Total Liabilities & Equity	5,268	4,645	1,864	1,441	2,514	5,279

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	45.73	12.95	58.82	17.35	139.75	275.18
Net Cash (Debt)	1,358	1,067	577.27	214.93	869.41	680.15
Net Cash Growth	350.57%	84.77%	168.58%	-75.28%	27.83%	-
Net Cash Per Share	1.63	1.56	0.93	0.50	2.05	1.72
Filing Date Shares Outstanding	878.11	794.6	626.35	438.45	438.45	423.25
Total Common Shares Outstanding	878.11	794.6	626.35	438.45	438.45	423.25
Working Capital	3,081	2,884	930.07	317.53	483.55	1,015
Book Value Per Share	4.55	4.14	2.06	0.94	1.53	2.82
Tangible Book Value	3,020	2,961	1,004	374.1	599.31	1,104
Tangible Book Value Per Share	3.44	3.73	1.60	0.85	1.37	2.61
Machinery	-	30.94	21.99	18.38	21.44	21.36
Leasehold Improvements	-	17.99	27.19	26.82	39.28	51.28

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:

Sep 3, 2026

Data Sources Report a data error