Precious Dragon Technology Holdings Limited (HKG:1861)

HKG:1861 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	136.36	169.06	105.61	107.73	91.39	90.35
Short-Term Investments	-	-	-	-	13.24	12.7
Cash & Short-Term Investments	136.36	169.06	105.61	107.73	104.63	103.05
Cash Growth	-12.52%	60.08%	-1.97%	2.96%	1.53%	-39.17%
Accounts Receivable	108.55	64.52	46.79	35.6	29.72	38.1
Other Receivables	-	7.03	5.3	6.42	-	-
Receivables	108.55	71.55	52.09	42.02	29.72	38.1
Inventory	45.53	38.14	36.84	43.38	50.68	54.77
Prepaid Expenses	-	10.33	12.74	3.4	-	-
Restricted Cash	-	-	-	-	0.24	-
Other Current Assets	21.84	1.62	2.41	9.41	4.99	25.35
Total Current Assets	312.28	290.7	209.69	205.94	190.26	221.26
Property, Plant & Equipment	249.27	220.17	253.29	274.75	280.85	287.93
Long-Term Deferred Tax Assets	5.62	5.62	5.72	4.08	4.09	4.09
Other Long-Term Assets	-	8.03	7.83	-	-	9.53
Total Assets	567.17	524.52	476.53	484.76	475.21	522.81

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	72.73	47.03	41.62	53.8	51.94	61.87
Accrued Expenses	-	17.35	14.67	15.15	14.7	15.62
Current Portion of Long-Term Debt	60.92	17.84	25.1	25.18	30.92	59.05
Current Portion of Leases	-	0.12	0.06	0.13	0.12	0.26
Current Income Taxes Payable	5.67	23.33	0.13	1.65	6.1	2.5
Current Unearned Revenue	0.24	7.56	6.8	9.36	6.46	10.28
Other Current Liabilities	42.2	21.35	24.83	16.66	21.75	26.49
Total Current Liabilities	181.76	134.58	113.21	121.92	131.99	176.05
Long-Term Debt	0.03	5.42	32.56	50.57	70.24	96.39
Long-Term Leases	-	0.06	-	0.06	0.06	0.08
Long-Term Unearned Revenue	0.35	0.44	0.65	0.88	1.13	1.47
Long-Term Deferred Tax Liabilities	5.67	6.63	4.64	3.4	4.15	2.49
Total Liabilities	187.8	147.13	151.05	176.84	207.56	276.48

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	2.34	2.34	2.34	2.34	2.34	2.34
Additional Paid-In Capital	-	38.51	38.51	38.51	38.51	38.51
Retained Earnings	-	521.15	475	452.7	405.92	368
Comprehensive Income & Other	377.43	-184.19	-189.94	-185.17	-178.89	-162.35
Total Common Equity	379.77	377.8	325.91	308.37	267.88	246.5
Minority Interest	-0.39	-0.41	-0.43	-0.44	-0.23	-0.17
Shareholders' Equity	379.37	377.39	325.48	307.93	267.65	246.33
Total Liabilities & Equity	567.17	524.52	476.53	484.76	475.21	522.81

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	60.94	23.44	57.72	75.94	101.34	155.77
Net Cash (Debt)	75.41	145.62	47.9	31.79	3.3	-52.72
Net Cash Growth	-35.62%	204.04%	50.68%	864.38%	-	-
Net Cash Per Share	0.32	0.62	0.20	0.14	0.01	-0.22
Filing Date Shares Outstanding	232.37	233.92	233.92	233.92	233.92	233.92
Total Common Shares Outstanding	232.37	233.92	233.92	233.92	233.92	233.92
Working Capital	130.52	156.12	96.48	84.02	58.28	45.21
Book Value Per Share	1.63	1.62	1.39	1.32	1.15	1.05
Tangible Book Value	379.77	377.8	325.91	308.37	267.88	246.5
Tangible Book Value Per Share	1.63	1.62	1.39	1.32	1.15	1.05
Land	-	21.2	21.99	23.11	22.78	23.69
Buildings	-	185.46	186.85	191.09	111.8	120.45
Machinery	-	133.68	165.66	159.99	149.5	141.89
Construction In Progress	-	22.01	18.83	18.18	93.23	81.83

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:

Aug 24, 2026

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