Jiande International Holdings Limited (HKG:0865)

HKG:0865 Balance Sheet

Financials in millions CNY. 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	122.82	95.68	65.47	153.16	133.2	230.89
Short-Term Investments	30	-	-	-	-	-
Cash & Short-Term Investments	152.82	95.68	65.47	153.16	133.2	230.89
Cash Growth	81.45%	46.15%	-57.26%	14.98%	-42.31%	43.94%
Accounts Receivable	12.9	-	-	-	-	-
Other Receivables	5.96	12.41	11.87	5.9	12.28	23.64
Receivables	18.86	12.41	11.87	5.9	12.28	23.64
Inventory	675.87	795.99	877.25	880.79	1,036	951.83
Prepaid Expenses	4.05	3.69	4.62	37.99	41.04	36.69
Other Current Assets	24.15	11.94	23.16	31.99	34.34	67.56
Total Current Assets	875.75	919.7	982.37	1,110	1,257	1,311
Property, Plant & Equipment	0.44	0.44	0.65	0.97	1.94	3
Long-Term Investments	-	30	30	-	-	-
Long-Term Deferred Tax Assets	8.83	8.83	7.61	3.94	6.09	3.61
Other Long-Term Assets	56.4	64.65	73.41	87.07	93.65	105.07
Total Assets	941.42	1,024	1,094	1,202	1,359	1,422

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	1.53	1.97	3.21	2.24	3.12	7.03
Accrued Expenses	13.76	14.32	12.77	11.63	7.11	7.48
Short-Term Debt	91.93	94.53	102.33	122.27	120.91	93.73
Current Portion of Long-Term Debt	-	-	-	36	5.41	14.2
Current Portion of Leases	0.1	0.1	0.08	0.05	0.24	0.15
Current Income Taxes Payable	25.28	25.05	30.64	27.89	28.12	24.46
Current Unearned Revenue	70.49	82.09	101.16	112	239.11	339.38
Other Current Liabilities	39.02	39.75	70.95	66.44	108.5	124.16
Total Current Liabilities	242.1	257.79	321.14	378.52	512.53	610.58
Long-Term Debt	-	-	-	-	30.59	25.8
Long-Term Leases	0.1	0.1	0.15	0.04	0.06	0.09
Long-Term Deferred Tax Liabilities	9.86	9.86	9.91	18.91	18.75	21.52
Total Liabilities	252.06	267.75	331.2	397.47	561.94	657.99

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	25.45	25.45	25.45	25.45	25.45	25.45
Additional Paid-In Capital	-	193.73	193.73	193.73	193.73	193.73
Retained Earnings	-	-277.45	-270.4	-229.62	-234.13	-258.92
Comprehensive Income & Other	649.89	798.49	798.4	798.5	798.28	791.53
Total Common Equity	675.34	740.22	747.18	788.06	783.33	751.79
Minority Interest	14.02	15.64	15.65	16.27	13.3	12.5
Shareholders' Equity	689.36	755.86	762.83	804.33	796.64	764.29
Total Liabilities & Equity	941.42	1,024	1,094	1,202	1,359	1,422

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	92.13	94.73	102.56	158.36	157.22	133.97
Net Cash (Debt)	60.7	0.95	-37.1	-5.2	-24.02	96.92
Net Cash Growth	-	-	-	-	-	20.65%
Net Cash Per Share	0.01	0.00	-0.01	-0.00	-0.00	0.02
Filing Date Shares Outstanding	5,838	5,838	5,838	5,838	5,838	5,838
Total Common Shares Outstanding	5,838	5,838	5,838	5,838	5,838	5,838
Working Capital	633.65	661.91	661.22	731.31	744.37	700.02
Book Value Per Share	0.12	0.13	0.13	0.13	0.13	0.13
Tangible Book Value	675.34	740.22	747.18	788.06	783.33	751.79
Tangible Book Value Per Share	0.12	0.13	0.13	0.13	0.13	0.13
Machinery	-	5.49	5.71	7.93	7.84	7.76
Leasehold Improvements	-	0.68	0.68	0.68	0.68	1.4

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 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 12, 2026

Data Sources Report a data error