China Partytime Culture Holdings Limited (HKG:1532)

HKG:1532 Balance Sheet

Financials in millions CNY. 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	23.53	68.31	63.59	49.46	47.55	99.66
Short-Term Investments	1.47	3.15	3.58	1.04	3.2	1.38
Cash & Short-Term Investments	25	71.45	67.17	50.5	50.75	101.04
Cash Growth	-39.39%	6.38%	33.01%	-0.50%	-49.78%	102.44%
Accounts Receivable	49.28	4.15	9.81	37.17	58.4	43.61
Other Receivables	13.55	1.65	2.9	8.05	10.09	4.58
Receivables	62.83	5.8	12.71	45.22	68.49	48.19
Inventory	42.35	9.78	22.16	23.34	26.77	14.81
Other Current Assets	5.13	2.94	97.52	14.26	6.72	6.03
Total Current Assets	135.31	89.97	199.56	133.31	152.73	170.08
Property, Plant & Equipment	94.6	135.13	160.06	212.44	212.92	192.2
Long-Term Investments	0.14	0.07	0.1	2.46	7.6	1.81
Goodwill	-	-	-	8.37	8.37	-
Other Intangible Assets	-	-	3.26	4.52	8.43	9.03
Long-Term Accounts Receivable	2.07	2.05	2.88	-	-	9.02
Long-Term Deferred Tax Assets	14.22	14.6	17.52	21.78	24.23	26.89
Other Long-Term Assets	75.83	38.3	33.73	69.61	83.75	78.13
Total Assets	322.17	280.13	417.11	452.48	498.03	487.15

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	44.28	4.47	10.18	9.11	4.76	9.14
Accrued Expenses	7.38	3.68	10.62	9.76	7.48	6.36
Short-Term Debt	-	-	18	8.18	71.93	89.33
Current Portion of Leases	5.81	5.53	2.97	-	6.16	5.74
Current Income Taxes Payable	0.57	0.9	1.26	2.55	-	1.4
Current Unearned Revenue	0.3	0.7	2.59	0.05	0.3	0.95
Other Current Liabilities	1.73	1.9	2.54	11.2	2.17	3.54
Total Current Liabilities	60.06	17.18	48.15	40.84	92.79	116.45
Long-Term Leases	1.93	4.55	5.02	-	-	6.16
Long-Term Deferred Tax Liabilities	-	-	0.25	0.57	0.88	-
Other Long-Term Liabilities	-	-	-	-	5.36	-
Total Liabilities	62	21.72	53.42	41.4	99.03	122.61

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	15.39	15.39	15.07	12.33	10.45	8.85
Additional Paid-In Capital	-	301.16	292.54	273.89	246.98	221.16
Retained Earnings	-	-144.96	-66.15	0.74	23.99	38.97
Comprehensive Income & Other	244.78	86.81	102.76	96.14	94.95	92.2
Total Common Equity	260.17	258.4	344.23	383.1	376.38	361.18
Minority Interest	-	-	19.47	27.98	22.62	3.37
Shareholders' Equity	260.17	258.4	363.69	411.08	399	364.54
Total Liabilities & Equity	322.17	280.13	417.11	452.48	498.03	487.15

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	7.74	10.08	25.99	8.18	78.09	101.23
Net Cash (Debt)	17.26	61.37	41.18	42.32	-27.34	-0.19
Net Cash Growth	-14.22%	49.05%	-2.69%	-	-	-
Net Cash Per Share	0.01	0.03	0.02	0.03	-0.02	-0.00
Filing Date Shares Outstanding	1,807	1,807	1,773	1,478	1,262	1,077
Total Common Shares Outstanding	1,807	1,807	1,773	1,478	1,262	1,077
Working Capital	75.25	72.8	151.41	92.47	59.94	53.63
Book Value Per Share	0.14	0.14	0.19	0.26	0.30	0.34
Tangible Book Value	260.17	258.4	340.97	370.22	359.58	352.15
Tangible Book Value Per Share	0.14	0.14	0.19	0.25	0.28	0.33
Buildings	75.32	114.74	69.02	197.31	202.05	208.06
Machinery	33.43	33.54	42.11	39.86	45.04	37.97
Construction In Progress	-	-	49.04	17.71	-	-
Leasehold Improvements	99.24	90.24	79.12	193.25	194.97	160.6

Data Source: S&P Global Market Intelligence Last updated: Aug 21, 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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