Justin Allen Holdings Limited (HKG:1425)

Justin Allen 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	233.92	236.3	418.51	354.98	165.3	98.48
Short-Term Investments	84.7	1.27	1.3	0.25	1.2	0.14
Trading Asset Securities	363.55	373.25	111.11	110.83	152.28	127.6
Cash & Short-Term Investments	682.17	610.82	530.92	466.07	318.77	226.22
Cash Growth	20.14%	15.05%	13.91%	46.21%	40.91%	39.21%
Accounts Receivable	65	110.21	117.45	113.26	110.94	127.1
Other Receivables	2.18	19.39	10.32	9.69	12.27	12.64
Receivables	67.18	129.6	127.77	122.95	123.21	139.74
Inventory	272.47	137.14	133.46	81.66	84.7	146.96
Other Current Assets	-	14.6	51.01	64.9	107.9	80.19
Total Current Assets	1,022	892.15	843.15	735.57	634.59	593.11
Property, Plant & Equipment	239.72	224.74	204.23	195.05	185.18	194.93
Long-Term Deferred Tax Assets	4.74	4.25	3.47	6.89	1.63	1.82
Other Long-Term Assets	5.92	5.92	5.61	2.91	1.45	1.63
Total Assets	1,272	1,127	1,056	940.41	822.85	791.49

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	76.77	65.34	80.49	51.14	31.99	93.17
Accrued Expenses	92.92	67.73	67.91	67.09	52.98	60.67
Short-Term Debt	83.47	-	-	-	-	35.52
Current Portion of Leases	3.1	3.14	1.8	2.14	3.57	1.07
Current Income Taxes Payable	11.82	4.89	14.63	19.03	19.38	15.93
Other Current Liabilities	-	20.39	34.24	55.69	66.72	31.92
Total Current Liabilities	268.08	161.48	199.06	195.08	174.64	238.28
Long-Term Leases	27.5	27.38	27.71	14.53	5.42	0.58
Long-Term Deferred Tax Liabilities	0.04	0.04	0.01	5.12	-	-
Total Liabilities	295.61	188.89	226.78	214.73	180.06	238.86

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	12.5	12.5	12.5	12.5	12.5	12.5
Additional Paid-In Capital	113.54	113.54	113.54	113.54	113.54	113.54
Retained Earnings	833.83	801.12	704.37	594.62	474.2	375.4
Comprehensive Income & Other	13.35	7.56	-0.73	5.03	13.62	23.25
Total Common Equity	973.22	934.72	829.68	725.68	613.86	524.68
Minority Interest	3.37	3.44	-	-	28.93	27.95
Shareholders' Equity	976.59	938.16	829.68	725.68	642.79	552.63
Total Liabilities & Equity	1,272	1,127	1,056	940.41	822.85	791.49

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	114.07	30.52	29.51	16.67	9	37.17
Net Cash (Debt)	568.11	580.3	501.41	449.4	309.78	189.05
Net Cash Growth	12.52%	15.73%	11.57%	45.07%	63.86%	18.85%
Net Cash Per Share	0.45	0.46	0.40	0.36	0.25	0.15
Filing Date Shares Outstanding	1,250	1,250	1,250	1,250	1,250	1,250
Total Common Shares Outstanding	1,250	1,250	1,250	1,250	1,250	1,250
Working Capital	753.75	730.67	644.1	540.48	459.95	354.83
Book Value Per Share	0.78	0.75	0.66	0.58	0.49	0.42
Tangible Book Value	973.22	934.72	829.68	725.68	613.86	524.68
Tangible Book Value Per Share	0.78	0.75	0.66	0.58	0.49	0.42
Land	-	163.12	156.24	160.14	163.44	157.52
Machinery	-	75.84	68.17	60	57.97	55.05
Construction In Progress	-	26.69	14.22	3.56	0.67	15.42
Leasehold Improvements	-	17.24	4	3.3	3.07	3.12

Data Source: S&P Global Market Intelligence Last updated: Sep 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:

Oct 21, 2026

Data Sources Report a data error