LH Group Limited (HKG:1978)

LH Group 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	114.2	140.02	144.81	147.66	196.46	241.95
Short-Term Investments	-	-	-	105.07	145.45	83.41
Cash & Short-Term Investments	114.2	140.02	144.81	252.72	341.91	325.36
Cash Growth	13.90%	-3.31%	-42.70%	-26.09%	5.09%	-3.96%
Accounts Receivable	6.78	6.94	6.34	10.17	8.54	6.36
Other Receivables	7.52	6.87	11.7	2.56	0.55	0.63
Receivables	14.3	13.8	18.05	12.73	9.09	6.99
Inventory	18.65	17.32	19.42	19.98	37.51	49.72
Prepaid Expenses	15.43	12.3	12.14	15.15	15.97	10.78
Other Current Assets	34.86	33.69	31.68	24.62	23.71	22.87
Total Current Assets	197.45	217.13	226.1	325.21	428.19	415.72
Property, Plant & Equipment	399.4	365.68	435.18	335.95	320.58	293.23
Other Intangible Assets	2.01	2.06	1.68	2.57	3.92	5.23
Long-Term Deferred Tax Assets	56.1	47.94	46.72	33	30.19	27.33
Other Long-Term Assets	57.44	63.84	76.33	62.93	63.71	42.36
Total Assets	716.03	696.64	786.01	759.65	846.59	783.86

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	38.92	50.96	54.83	45.48	58.31	76.86
Accrued Expenses	82.77	84.21	85.86	78.88	73.98	69.3
Current Portion of Leases	96.49	90.31	114.91	109.07	96.41	85.8
Current Income Taxes Payable	3.74	1.2	3.24	12.6	3.73	9.67
Current Unearned Revenue	22.14	22.85	30.34	36.54	43.76	34.79
Other Current Liabilities	15.03	15.97	30.04	11.17	11.88	13.88
Total Current Liabilities	259.09	265.49	319.21	293.73	288.07	290.29
Long-Term Leases	216.75	178.09	209.57	146.12	127.25	93.49
Long-Term Deferred Tax Liabilities	6.14	4.01	6.39	5.33	6.12	6.89
Other Long-Term Liabilities	17.07	14.5	17.97	17.07	15.65	12.99
Total Liabilities	499.04	462.09	553.14	462.24	437.09	403.66

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	80	80	80	80	80	80
Additional Paid-In Capital	122.78	122.78	122.78	122.78	122.78	122.78
Retained Earnings	-13.25	4.16	2.47	67.01	179.1	149.8
Comprehensive Income & Other	27.58	27.62	27.62	27.62	27.62	27.62
Total Common Equity	217.11	234.56	232.87	297.41	409.5	380.2
Minority Interest	-0.11	-0.01	-	-	-	-
Shareholders' Equity	217	234.56	232.87	297.41	409.5	380.2
Total Liabilities & Equity	716.03	696.64	786.01	759.65	846.59	783.86

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	313.24	268.39	324.48	255.18	223.66	179.29
Net Cash (Debt)	-199.04	-128.37	-179.67	-2.46	118.25	146.07
Net Cash Growth	-	-	-	-	-19.04%	-2.37%
Net Cash Per Share	-0.25	-0.16	-0.22	-0.00	0.15	0.18
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	-61.64	-48.36	-93.11	31.48	140.12	125.43
Book Value Per Share	0.27	0.29	0.29	0.37	0.51	0.48
Tangible Book Value	215.1	232.5	231.19	294.84	405.58	374.97
Tangible Book Value Per Share	0.27	0.29	0.29	0.37	0.51	0.47
Land	-	51.45	51.45	51.45	51.45	66.65
Machinery	-	192.55	205.32	168.04	156.91	138.81
Leasehold Improvements	-	189.04	201.8	171.18	163.4	144.4

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 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 13, 2026

Data Sources Report a data error