Ernest Borel Holdings Limited (HKG:1856)

Ernest Borel 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	9.19	8.38	10.23	5.91	6.27	7.59
Short-Term Investments	1.1	0.95	1.78	2.41	1.52	1.77
Trading Asset Securities	-	35.81	24.72	32.41	-	-
Cash & Short-Term Investments	10.29	45.14	36.72	40.74	7.8	9.36
Cash Growth	-61.31%	22.93%	-9.85%	422.58%	-16.68%	-54.19%
Accounts Receivable	105.86	102.46	134.97	125.43	77.92	35.8
Other Receivables	15.03	9.67	3.32	3.36	3.83	4.22
Receivables	120.89	112.13	138.28	128.78	81.75	40.02
Inventory	280.42	285.59	288.12	324.78	322.28	372.68
Prepaid Expenses	3.78	1	2.47	2.01	5.65	5.03
Other Current Assets	-	-	-	5	6.5	-
Total Current Assets	415.37	443.86	465.6	501.31	423.97	427.08
Property, Plant & Equipment	24.64	27.44	43.65	57.11	23.09	39.42
Goodwill	-	-	-	27.93	-	-
Other Intangible Assets	18.7	20.89	36.8	59.39	-	-
Long-Term Deferred Tax Assets	3.89	3.77	4.54	7.36	-	-
Other Long-Term Assets	25.29	22.83	2.41	2.9	0.88	0.88
Total Assets	487.88	518.78	553	656	447.95	467.38

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	24.86	27.18	49.23	37.23	23.86	26.8
Accrued Expenses	9.02	9.69	13.15	11.23	6.96	9.16
Short-Term Debt	345.06	360.14	316.42	285.98	249.22	267.25
Current Portion of Long-Term Debt	27.31	27.62	19.92	30.93	29.39	12.22
Current Portion of Leases	3.75	3.68	4.53	7.63	4.94	5.1
Current Income Taxes Payable	-	-	1.23	1.47	1.49	1.45
Current Unearned Revenue	0.75	0.5	0.53	0.27	0.34	0.95
Other Current Liabilities	4	3.81	4.89	18.52	2.53	1.56
Total Current Liabilities	414.75	432.62	409.88	393.24	318.73	324.49
Long-Term Debt	0.81	1.23	1.79	2.31	3.46	3.49
Long-Term Leases	2.74	4.44	11.84	15.44	2.88	8.44
Pension & Post-Retirement Benefits	0.27	0.28	0.76	1.93	0.92	4.12
Long-Term Deferred Tax Liabilities	21.38	21.51	26.82	30.37	14.12	14.07
Other Long-Term Liabilities	-	-	-	44.91	-	-
Total Liabilities	439.95	460.08	451.1	488.21	340.1	354.61

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	3.6	3.6	3.6	3.6	3.47	3.47
Additional Paid-In Capital	-	212.74	212.74	212.74	182.1	182.1
Retained Earnings	-	-190.5	-138.01	-90.07	-108.95	-96.88
Comprehensive Income & Other	44.33	32.86	23.58	41.52	31.21	24.08
Shareholders' Equity	47.93	58.71	101.91	167.79	107.84	112.78
Total Liabilities & Equity	487.88	518.78	553	656	447.95	467.38

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	379.66	397.1	354.5	342.29	289.89	296.49
Net Cash (Debt)	-369.37	-351.96	-317.77	-301.55	-282.09	-287.14
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.03	-0.98	-0.88	-0.85	-0.81	-0.83
Filing Date Shares Outstanding	360.26	360.26	360.26	360.26	347.44	347.44
Total Common Shares Outstanding	360.26	360.26	360.26	360.26	347.44	347.44
Working Capital	0.62	11.24	55.72	108.07	105.24	102.59
Book Value Per Share	0.13	0.16	0.28	0.47	0.31	0.32
Tangible Book Value	29.23	37.82	65.1	80.47	107.84	112.78
Tangible Book Value Per Share	0.08	0.10	0.18	0.22	0.31	0.32
Land	-	31.58	27.62	29.77	27.14	40.66
Machinery	-	131.53	126.81	133.41	116.04	159.74
Leasehold Improvements	-	7.26	5.22	8.23	9.05	9.19

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 11, 2026

Data Sources Report a data error