Baguio Green Group Limited (HKG:1397)

Baguio Green 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	294.99	244.29	128.05	41.43	28.98	32.25
Short-Term Investments	-	7.24	5.2	4.5	4.6	4.47
Cash & Short-Term Investments	294.99	251.54	133.26	45.93	33.58	36.72
Cash Growth	1.45%	88.76%	190.14%	36.78%	-8.56%	15.76%
Accounts Receivable	408.66	463.93	562.22	608.35	462.86	307.56
Other Receivables	-	2.34	3.26	4.57	5	1.91
Receivables	408.66	466.27	565.48	612.92	467.85	309.48
Inventory	2.09	2.25	2.35	2.75	3.05	3.53
Prepaid Expenses	23.31	13.07	17.12	14.91	10.98	11.69
Other Current Assets	7.48	7.45	7.34	7.47	15.47	20.37
Total Current Assets	736.53	740.58	725.54	683.99	530.93	381.79
Property, Plant & Equipment	191.84	204.02	232.34	277.32	318.52	228.47
Long-Term Investments	16.34	8.81	7.84	7.83	7.7	13.91
Other Intangible Assets	10.4	8.2	8.2	8.2	-	-
Long-Term Deferred Tax Assets	1.65	1.96	2.1	2.46	2.34	2.64
Other Long-Term Assets	31.29	35.86	35.53	31.6	33.38	30.84
Total Assets	988.06	999.43	1,012	1,011	896.17	660.94

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	40.84	43.31	42.28	48.12	36.76	32.27
Accrued Expenses	291.22	340.72	401.15	316.91	256.66	152.43
Short-Term Debt	-	23.62	50.83	83.31	62.45	66.36
Current Portion of Long-Term Debt	33.92	27.08	29.98	103.36	119.51	57.25
Current Portion of Leases	12.17	10.96	11.95	8.34	10.15	9.28
Current Income Taxes Payable	14.32	7.59	2.85	11.13	2.6	0.43
Current Unearned Revenue	3.5	2.14	4	3.63	0.41	0.76
Other Current Liabilities	29.05	1.79	-	1.16	1.42	-
Total Current Liabilities	425.02	457.22	543.04	575.95	489.95	318.77
Long-Term Leases	26.68	24.32	26.14	28.28	31.2	28.44
Long-Term Deferred Tax Liabilities	10.7	12.98	16.51	21.91	23.36	14.57
Other Long-Term Liabilities	12.81	12.32	12.18	15.56	15.54	12.59
Total Liabilities	495.15	506.84	597.87	641.69	560.06	374.36

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	4.15	4.15	4.15	4.15	4.15	4.15
Additional Paid-In Capital	100.85	100.85	100.85	100.85	100.85	100.85
Retained Earnings	368.8	368.55	288.56	245.97	213	161.68
Comprehensive Income & Other	18.18	18.11	18.01	19.23	19.62	19.91
Total Common Equity	491.98	491.66	411.57	370.19	337.62	286.58
Minority Interest	0.93	0.94	2.11	-0.49	-1.51	-0
Shareholders' Equity	492.92	492.59	413.68	369.7	336.11	286.58
Total Liabilities & Equity	988.06	999.43	1,012	1,011	896.17	660.94

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	72.76	85.98	118.9	223.29	223.31	161.33
Net Cash (Debt)	222.23	165.56	14.36	-177.36	-189.73	-124.61
Net Cash Growth	15.45%	1052.99%	-	-	-	-
Net Cash Per Share	0.54	0.40	0.03	-0.43	-0.46	-0.30
Filing Date Shares Outstanding	415	415	415	415	415	415
Total Common Shares Outstanding	415	415	415	415	415	415
Working Capital	311.51	283.36	182.5	108.04	40.97	63.03
Book Value Per Share	1.19	1.18	0.99	0.89	0.81	0.69
Tangible Book Value	481.58	483.46	403.37	361.99	337.62	286.58
Tangible Book Value Per Share	1.16	1.16	0.97	0.87	0.81	0.69
Land	-	101.19	81.69	81.69	81.69	81.69
Machinery	-	343.84	399.88	397.06	370.78	278.39
Construction In Progress	-	-	-	-	12.06	-
Leasehold Improvements	-	4.84	4.7	10.83	7.02	7.07
Order Backlog	-	2,536	-	-	-	-

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

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