Values Cultural Investment Limited (HKG:1740)

HKG:1740 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	7.57	18.42	20.71	42.67	39.05	117.99
Short-Term Investments	-	1.12	1.45	0.29	12.29	12.4
Trading Asset Securities	-	-	-	-	-	28.03
Cash & Short-Term Investments	7.57	19.54	22.16	42.96	51.34	158.42
Cash Growth	-43.94%	-11.81%	-48.43%	-16.32%	-67.59%	-1.03%
Accounts Receivable	6.12	4.04	10.11	52.85	39.46	138.35
Receivables	6.12	4.04	10.11	52.85	43.4	142.29
Inventory	42.08	42.06	47.47	72.41	135.06	92.89
Prepaid Expenses	17.87	7.75	3.16	3.18	7.1	5.25
Restricted Cash	-	-	-	-	-	1.8
Other Current Assets	-	5.31	16.16	26.99	56.9	22.07
Total Current Assets	73.63	78.7	99.06	198.4	293.8	422.7
Property, Plant & Equipment	0.02	0.03	0.96	0.31	1.18	0.1
Long-Term Investments	-	-	-	5.86	7	-
Long-Term Deferred Tax Assets	-	-	-	-	-	14.12
Long-Term Deferred Charges	-	-	0.02	0.04	0.06	0.07
Total Assets	73.65	78.73	100.03	204.6	302.04	437

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	2.96	3.56	2.83	8.08	2.86	4.81
Accrued Expenses	-	3.81	6.56	6.82	2.69	5.21
Short-Term Debt	-	-	-	2.48	-	-
Current Portion of Leases	0.14	0.16	0.77	-	0.88	-
Current Income Taxes Payable	7.9	7.9	7.9	7.84	7.61	7.61
Current Unearned Revenue	-	0.76	0.17	0.14	1.32	0.97
Other Current Liabilities	3.68	0.11	0.66	0.91	11.1	2.84
Total Current Liabilities	14.67	16.29	18.88	26.27	26.46	21.44
Long-Term Leases	-	0.05	-	-	-	-
Long-Term Unearned Revenue	-	2.24	2.88	1.9	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	1.09
Total Liabilities	16.91	18.59	21.76	28.17	26.46	22.52

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	0.04	0.04	0.04	0.04	0.04	0.04
Retained Earnings	-	-252.44	-234.43	-136.11	-36.67	104.82
Comprehensive Income & Other	56.17	312.55	312.66	312.51	312.21	309.62
Shareholders' Equity	56.74	60.14	78.27	176.43	275.58	414.48
Total Liabilities & Equity	73.65	78.73	100.03	204.6	302.04	437

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	0.14	0.21	0.77	2.48	0.88	-
Net Cash (Debt)	7.44	19.33	21.39	40.48	50.46	158.42
Net Cash Growth	-43.32%	-9.65%	-47.16%	-19.77%	-68.15%	-1.03%
Net Cash Per Share	0.01	0.02	0.02	0.04	0.05	0.15
Filing Date Shares Outstanding	1,030	1,038	1,038	1,038	1,038	1,038
Total Common Shares Outstanding	1,030	1,038	1,038	1,038	1,038	1,038
Working Capital	58.96	62.41	80.18	172.13	267.34	401.27
Book Value Per Share	0.05	0.06	0.08	0.17	0.27	0.40
Tangible Book Value	56.2	60.14	78.27	176.43	275.58	414.48
Tangible Book Value Per Share	0.05	0.06	0.08	0.17	0.27	0.40
Machinery	-	0.65	0.65	0.65	0.55	0.4
Leasehold Improvements	-	0.3	0.65	0.65	0.65	0.65

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:

Sep 2, 2026

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