Kelfred Holdings Limited (HKG:1134)

Kelfred 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	29.88	48	27.81	20.33	46.4	36.93
Cash & Short-Term Investments	29.88	48	27.81	20.33	46.4	36.93
Cash Growth	0.98%	72.59%	36.78%	-56.18%	25.65%	-51.65%
Accounts Receivable	101.85	113.39	116.78	109.07	95.77	101.35
Other Receivables	0.51	8.56	6.79	4.65	5.93	6.27
Receivables	102.36	121.95	123.57	113.72	101.7	107.62
Inventory	68.28	74.71	85.81	74.76	71.18	80.74
Prepaid Expenses	22.51	1.03	0.91	0.8	1.06	0.93
Other Current Assets	-	1.63	1.08	3.05	1.5	6.13
Total Current Assets	223.03	247.32	239.18	212.67	221.85	232.35
Property, Plant & Equipment	32.76	34.81	42.43	49.6	29.38	35
Long-Term Investments	-	-	-	-	0.11	-
Long-Term Deferred Tax Assets	0.53	0.51	0.6	0.51	-	-
Other Long-Term Assets	0.99	0.19	0.72	1.23	0.56	0.78
Total Assets	257.3	282.83	282.93	264	251.9	268.13

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	86.99	98.81	91.17	44.18	39.98	52.67
Accrued Expenses	-	19.71	19.47	16.78	20.27	19.7
Current Portion of Leases	4.06	3.5	3.38	2.75	1.22	2.55
Current Income Taxes Payable	-	0.21	-	0.29	0.32	0.25
Current Unearned Revenue	5.56	6.13	1.21	1.31	1.52	2.29
Other Current Liabilities	15.51	1.05	2.07	2.84	1.04	2.69
Total Current Liabilities	112.12	129.4	117.31	68.14	64.34	80.15
Long-Term Leases	3.5	4.96	9.19	12.47	0.79	1.45
Long-Term Deferred Tax Liabilities	-	-	-	0.2	0.2	0.2
Total Liabilities	115.62	134.35	126.49	80.81	65.32	81.8

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	5	5	5	5	5	5
Additional Paid-In Capital	88.51	88.51	88.51	88.51	88.51	88.51
Retained Earnings	-22.04	-10.09	5.03	26.66	25.15	15.97
Comprehensive Income & Other	70.39	65.1	57.89	63.02	67.91	76.85
Total Common Equity	141.86	148.52	156.43	183.19	186.57	186.33
Minority Interest	-0.18	-0.05	-	-	-	-
Shareholders' Equity	141.68	148.48	156.43	183.19	186.57	186.33
Total Liabilities & Equity	257.3	282.83	282.93	264	251.9	268.13

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	7.56	8.46	12.56	15.22	2.01	4
Net Cash (Debt)	22.32	39.55	15.25	5.12	44.4	32.93
Net Cash Growth	8.84%	159.28%	198.18%	-88.48%	34.83%	-47.65%
Net Cash Per Share	0.04	0.08	0.03	0.01	0.09	0.07
Filing Date Shares Outstanding	500	500	500	500	500	500
Total Common Shares Outstanding	500	500	500	500	500	500
Working Capital	110.91	117.93	121.87	144.53	157.51	152.2
Book Value Per Share	0.28	0.30	0.31	0.37	0.37	0.37
Tangible Book Value	141.86	148.52	156.43	183.19	186.57	186.33
Tangible Book Value Per Share	0.28	0.30	0.31	0.37	0.37	0.37
Buildings	-	11.62	11.05	11.43	11.76	12.76
Machinery	-	66.17	61.84	61.34	56.24	57.25
Leasehold Improvements	-	20.87	19.77	19.53	16.29	16.63

Data Source: S&P Global Market Intelligence Last updated: Aug 31, 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 11, 2026

Data Sources Report a data error