Universe Entertainment and Culture Group Company Limited (HKG:1046)

HKG:1046 Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	107.95	135.25	132.32	80.85	211.85	375.92
Short-Term Investments	86.78	5.25	-	-	-	-
Trading Asset Securities	20.28	-	1.35	1.35	7.54	76.87
Cash & Short-Term Investments	215.01	140.5	133.67	82.2	219.39	452.8
Cash Growth	53.04%	5.10%	62.61%	-62.53%	-51.55%	106.86%
Accounts Receivable	40.29	92.77	28.9	49.86	23.6	109.29
Other Receivables	-	21.75	18.14	37.46	13.62	14.1
Receivables	40.29	114.52	47.22	87.91	38.45	126.67
Inventory	0.94	1.23	2.72	4.82	6.77	9.84
Prepaid Expenses	-	0.9	0.76	1.65	1.49	1.94
Restricted Cash	-	-	-	-	0.13	0.79
Other Current Assets	37.04	11.44	12.53	4.71	4.9	4.46
Total Current Assets	293.28	268.59	196.91	181.3	271.12	596.5
Property, Plant & Equipment	33.26	34.64	38.47	35.98	35.68	17.13
Long-Term Investments	0.77	0.77	1.88	1.88	1.88	2.22
Other Intangible Assets	15.91	42.79	411.17	609.75	655.08	280.29
Long-Term Deferred Tax Assets	0.62	0.58	0.51	0.53	0.5	0.47
Other Long-Term Assets	92.45	88.33	88.47	122.13	108.74	154.98
Total Assets	436.28	435.7	737.41	951.57	1,073	1,052

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Accounts Payable	7.65	10.19	11.1	16.32	24.83	50.2
Accrued Expenses	-	51.9	43.9	29.24	31.86	94.63
Current Portion of Leases	3.01	4.37	5.06	6.77	7.8	12.28
Current Income Taxes Payable	12.73	11.7	7.83	7.34	12.33	38.16
Current Unearned Revenue	41.16	58.35	305.09	500.85	491.62	183.86
Other Current Liabilities	140.58	58.57	55.89	53.13	71.73	157.92
Total Current Liabilities	205.13	195.08	428.86	613.64	640.16	537.05
Long-Term Leases	3.1	2.73	6.08	3.66	5.46	9.15
Long-Term Deferred Tax Liabilities	0.13	0.13	0.08	0.11	0.14	0.1
Total Liabilities	208.35	197.95	435.02	617.41	645.76	546.31

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Common Stock	9.07	9.07	9.07	9.07	9.07	9.07
Additional Paid-In Capital	520.37	520.37	520.37	520.37	520.37	520.37
Retained Earnings	-354.86	-344.97	-281.78	-251.34	-158.59	-82.03
Comprehensive Income & Other	56.91	56.84	59.17	60.61	60.78	60.9
Total Common Equity	231.5	241.3	306.82	338.71	431.64	508.31
Minority Interest	-3.57	-3.55	-4.44	-4.56	-4.41	-2.84
Shareholders' Equity	227.93	237.76	302.39	334.16	427.23	505.47
Total Liabilities & Equity	436.28	435.7	737.41	951.57	1,073	1,052

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Total Debt	6.1	7.1	11.14	10.42	13.26	21.43
Net Cash (Debt)	208.91	133.4	122.53	71.78	206.13	431.36
Net Cash Growth	56.61%	8.87%	70.70%	-65.18%	-52.22%	112.06%
Net Cash Per Share	0.23	0.15	0.14	0.08	0.23	0.48
Filing Date Shares Outstanding	906.63	906.63	906.63	906.63	906.63	906.63
Total Common Shares Outstanding	906.63	906.63	906.63	906.63	906.63	906.63
Working Capital	88.15	73.51	-231.96	-432.34	-369.05	59.45
Book Value Per Share	0.26	0.27	0.34	0.37	0.48	0.56
Tangible Book Value	215.59	198.52	-104.35	-271.04	-223.44	228.02
Tangible Book Value Per Share	0.24	0.22	-0.12	-0.30	-0.25	0.25
Buildings	-	26.39	25.8	26	28.21	-
Machinery	-	43.52	42.82	42.81	43.24	41.44
Leasehold Improvements	-	13.24	13.14	13.5	11.52	10.18

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:

Aug 12, 2026

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