China Wantian Holdings Limited (HKG:1854)

China Wantian Holdings Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	63.75	55.83	67.52	61.63	30.42	44.96
Short-Term Investments	28.45	24.84	39.52	39.54	7.41	8.21
Trading Asset Securities	3.9	-	-	1.02	-	-
Cash & Short-Term Investments	96.1	80.67	107.04	102.18	37.82	53.16
Cash Growth	77.76%	-24.63%	4.76%	170.15%	-28.86%	16.86%
Accounts Receivable	34.46	32.54	46.65	30.32	41.01	21.01
Other Receivables	9.34	7.1	8.5	2.59	0.72	-
Receivables	43.81	39.64	55.14	32.91	41.73	21.01
Inventory	2.95	6.14	4.32	4.28	2.97	0.39
Restricted Cash	-	-	0.17	-	-	-
Other Current Assets	1	-	-	-	-	-
Total Current Assets	143.84	126.46	166.68	139.36	82.52	74.56
Property, Plant & Equipment	9.85	62.37	110.27	85.57	91.05	80.7
Long-Term Investments	-	-	-	-	-	0.19
Goodwill	8.63	8.63	12.82	12.82	42.75	-
Other Long-Term Assets	1.48	0.48	0.25	0.03	0.01	0
Total Assets	163.8	197.93	290.01	237.78	216.33	155.45

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022
Accounts Payable	24.13	14.42	16.22	2.16	12.14	2.11
Accrued Expenses	18.48	5.43	5.48	3.63	2.21	3.39
Short-Term Debt	-	3.34	7.18	11.97	27.57	23.62
Current Portion of Leases	9.28	12.33	16.08	8.99	4.13	1.56
Current Income Taxes Payable	0.09	0.09	0.09	1.88	2.96	-
Current Unearned Revenue	4.69	5.47	1.96	-	-	-
Other Current Liabilities	-	17.25	8.59	5.81	17.45	-
Total Current Liabilities	56.67	58.32	55.6	34.43	66.46	30.69
Long-Term Debt	55	55.32	-	-	-	-
Long-Term Leases	3.91	7.58	23.13	4.7	5.63	2.93
Long-Term Deferred Tax Liabilities	-	1.01	0.91	1.94	2.07	1.81
Other Long-Term Liabilities	-	-	-	-	30.49	-
Total Liabilities	115.58	122.22	79.64	41.07	104.64	35.43

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022
Common Stock	20.38	20.38	20.36	19.12	15.48	15.12
Additional Paid-In Capital	-	283.44	280.99	223.35	97.86	-
Retained Earnings	-	-234.68	-92.69	-50.7	-5.08	-
Comprehensive Income & Other	20.1	0.3	0.87	4.94	3.43	104.9
Total Common Equity	40.48	69.44	209.53	196.71	111.69	120.02
Minority Interest	7.74	6.26	0.85	-	-	-
Shareholders' Equity	48.22	75.7	210.37	196.71	111.69	120.02
Total Liabilities & Equity	163.8	197.93	290.01	237.78	216.33	155.45

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022
Total Debt	68.19	78.56	46.39	25.66	37.32	28.11
Net Cash (Debt)	27.91	2.12	60.65	76.52	0.5	25.05
Net Cash Growth	90.74%	-96.51%	-20.74%	15173.45%	-98.00%	1107.37%
Net Cash Per Share	0.01	0.00	0.03	0.04	0.00	0.02
Filing Date Shares Outstanding	2,042	2,038	2,035	1,912	1,548	1,512
Total Common Shares Outstanding	2,042	2,038	2,035	1,912	1,548	1,512
Working Capital	87.17	68.14	111.08	104.93	16.06	43.87
Book Value Per Share	0.02	0.03	0.10	0.10	0.07	0.08
Tangible Book Value	31.85	60.82	196.7	183.89	68.94	120.02
Tangible Book Value Per Share	0.02	0.03	0.10	0.10	0.04	0.08
Buildings	-	7.86	7.86	21.4	21.4	21.4
Machinery	-	21.03	26.75	20.89	17.54	14.18
Leasehold Improvements	-	38.45	37.37	26.1	21.64	12.82

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 3, 2026

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