K2 F&B Holdings Limited (HKG:2108)

K2 F&B Holdings Balance Sheet

Financials in millions SGD. 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	7.91	4	7.16	7.39	5.95	6.92
Trading Asset Securities	0.59	0.43	0.05	0.05	0.98	0.85
Cash & Short-Term Investments	8.5	4.43	7.21	7.43	6.93	7.77
Cash Growth	120.89%	-38.49%	-3.08%	7.27%	-10.79%	-23.87%
Accounts Receivable	0.73	0.36	0.19	0.29	0.3	0.22
Other Receivables	-	0.31	0.43	0.24	0.21	0.13
Receivables	0.73	0.67	0.61	0.53	0.51	0.35
Inventory	0.14	0.15	0.16	0.22	0.23	0.17
Prepaid Expenses	2.68	0.2	0.12	0.34	0.15	1.31
Other Current Assets	0.02	29.99	1.69	2.25	2.03	2.77
Total Current Assets	12.07	35.43	9.78	10.77	9.84	12.36
Property, Plant & Equipment	54.73	53.04	56.3	52.63	65.95	18.35
Long-Term Investments	1.03	0.24	0	0	-	-
Long-Term Deferred Tax Assets	0.04	0.04	0.03	0.05	0.07	0.05
Other Long-Term Assets	114.72	115.83	137.93	134.68	114.95	137.08
Total Assets	182.59	204.59	204.05	198.13	190.82	167.84

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	2.31	2.41	2.63	3.27	2.89	2.37
Accrued Expenses	11.4	3.02	2.99	2.56	1.65	1.61
Current Portion of Long-Term Debt	3.06	24.42	9.89	7.11	4.81	6.96
Current Portion of Leases	3.7	3.18	3.52	3.35	2.45	1.35
Current Income Taxes Payable	0.42	0.45	0.35	0.61	0.55	0.54
Current Unearned Revenue	-	0.55	0.62	0.52	0.4	0.06
Other Current Liabilities	-	2.72	3.22	2.95	2.19	1.76
Total Current Liabilities	20.89	36.75	23.22	20.38	14.93	14.65
Long-Term Debt	61.04	65.11	85.78	83.55	91.1	74.23
Long-Term Leases	4.21	3.06	4.79	6.46	6.4	6.43
Other Long-Term Liabilities	0.97	0.9	1.05	1.33	0.81	0.63
Total Liabilities	87.11	105.82	114.84	111.71	113.24	95.94

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	1.38	1.38	1.38	1.38	1.38	1.38
Additional Paid-In Capital	-	21.71	21.71	21.71	21.71	21.71
Retained Earnings	-	71.99	61.82	59.01	51.7	46.02
Comprehensive Income & Other	94.12	3.71	4.32	4.32	2.79	2.79
Total Common Equity	95.5	98.79	89.23	86.42	77.57	71.9
Minority Interest	-0.01	-0.02	-0.02	-	-	-
Shareholders' Equity	95.49	98.78	89.21	86.42	77.57	71.9
Total Liabilities & Equity	182.59	204.59	204.05	198.13	190.82	167.84

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	72.01	95.76	103.99	100.47	104.76	88.96
Net Cash (Debt)	-63.51	-91.33	-96.78	-93.03	-97.83	-81.19
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.08	-0.11	-0.12	-0.12	-0.12	-0.10
Filing Date Shares Outstanding	794	800	800	800	800	800
Total Common Shares Outstanding	794	800	800	800	800	800
Working Capital	-8.82	-1.32	-13.44	-9.61	-5.09	-2.3
Book Value Per Share	0.12	0.12	0.11	0.11	0.10	0.09
Tangible Book Value	95.5	98.79	89.23	86.42	77.57	71.9
Tangible Book Value Per Share	0.12	0.12	0.11	0.11	0.10	0.09
Land	-	48.48	48.48	37.7	54.37	9.73
Machinery	-	6.4	5.98	5.12	5.02	3.2
Construction In Progress	-	-	-	4.98	0.96	-

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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