Emperor Watch & Jewellery Limited (HKG:0887)

Emperor Watch & Jewellery 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	1,505	1,292	916.36	458.75	466.19	556.34
Short-Term Investments	67.98	318.17	33.46	160.9	198.2	-
Cash & Short-Term Investments	1,573	1,610	949.82	619.65	664.39	556.34
Cash Growth	4.29%	69.53%	53.28%	-6.73%	19.42%	37.33%
Accounts Receivable	21.57	22.53	45.65	73.44	51.86	54
Other Receivables	87.54	88.15	71.63	104.7	77.51	99.16
Receivables	109.12	110.68	117.28	178.14	129.36	153.17
Inventory	3,489	3,078	3,003	3,060	2,703	2,711
Other Current Assets	136.07	202.42	1.29	1.09	8.73	15.37
Total Current Assets	5,307	5,002	4,072	3,859	3,506	3,436
Property, Plant & Equipment	1,745	1,796	1,758	1,755	1,791	1,823
Long-Term Deferred Tax Assets	7.38	7.29	5.09	-	-	5.1
Other Long-Term Assets	134.3	114.23	107.12	94.34	85.02	86.27
Total Assets	7,194	6,919	5,942	5,708	5,382	5,350

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	92.04	92.69	64.58	122.06	51.36	51.39
Accrued Expenses	38.75	72.92	50.69	39.6	34.01	28.54
Short-Term Debt	137.13	207.75	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	-	165.45
Current Portion of Leases	233.36	210.72	216.48	177.5	200.84	160.34
Current Income Taxes Payable	144.78	85.23	64.69	65.31	50.74	36.46
Current Unearned Revenue	39.43	28.6	30.19	13	13.38	18.65
Other Current Liabilities	158.85	139.51	104.56	113.62	83.14	74.53
Total Current Liabilities	844.33	837.42	531.19	531.09	433.47	535.37
Long-Term Leases	177.06	195.01	195.86	127.13	99.26	91.11
Long-Term Deferred Tax Liabilities	1.29	0.79	1.22	3.46	4.04	2.99
Total Liabilities	1,023	1,033	728.27	661.68	536.77	629.47

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	3,563	3,563	3,484	3,484	3,484	3,484
Retained Earnings	-	2,554	2,168	1,993	1,787	1,615
Comprehensive Income & Other	2,313	-499.84	-437.9	-430.6	-426.56	-378.2
Total Common Equity	5,876	5,617	5,214	5,047	4,845	4,721
Minority Interest	295	268.44	-	-	-	-
Shareholders' Equity	6,171	5,886	5,214	5,047	4,845	4,721
Total Liabilities & Equity	7,194	6,919	5,942	5,708	5,382	5,350

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	547.55	613.47	412.33	304.63	300.1	416.91
Net Cash (Debt)	1,025	996.8	537.49	315.02	364.29	139.44
Net Cash Growth	-6.10%	85.46%	70.62%	-13.53%	161.26%	-
Net Cash Per Share	0.14	0.14	0.08	0.05	0.05	0.02
Filing Date Shares Outstanding	7,257	7,257	6,779	6,779	6,779	6,779
Total Common Shares Outstanding	7,257	7,257	6,779	6,779	6,779	6,779
Working Capital	4,463	4,164	3,541	3,328	3,072	2,900
Book Value Per Share	0.81	0.77	0.77	0.74	0.71	0.70
Tangible Book Value	5,876	5,617	5,214	5,047	4,845	4,721
Tangible Book Value Per Share	0.81	0.77	0.77	0.74	0.71	0.70
Land	-	1,880	1,800	1,800	1,800	-
Buildings	-	-	-	-	-	1,800
Machinery	-	148.95	164.45	148.39	134.83	130.04
Construction In Progress	-	43.3	-	-	-	-
Leasehold Improvements	-	310.64	302.94	341.53	268.72	331.36

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:

Aug 26, 2026

Data Sources Report a data error