Tian Chang Group Holdings Ltd. (HKG:2182)

Tian Chang Group 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	125.8	132.24	129.45	132.59	128.37	114.67
Short-Term Investments	0.32	0.3	0.54	0.43	3.02	0.21
Cash & Short-Term Investments	126.13	132.54	129.99	133.02	131.39	114.88
Cash Growth	6.27%	1.97%	-2.28%	1.25%	14.37%	-1.91%
Accounts Receivable	69.5	113.45	126.43	102.76	212.13	214.61
Other Receivables	6.71	4.71	1.63	8.51	15.72	27.74
Receivables	76.21	118.15	128.06	111.27	227.85	242.35
Inventory	82.02	62.41	71.42	78.21	128.54	171.88
Prepaid Expenses	2.96	3.11	3.32	4.18	5.71	8.89
Restricted Cash	-	-	-	-	7.15	7.78
Other Current Assets	0.51	0.81	0.55	0.44	2.95	3.35
Total Current Assets	287.83	317.02	333.34	327.13	503.59	549.13
Property, Plant & Equipment	590.96	528.35	561.74	612.49	665	764.84
Long-Term Accounts Receivable	-	-	-	-	-	1.62
Long-Term Deferred Tax Assets	1.05	1.13	2.71	1.83	4	0.92
Other Long-Term Assets	33.47	27	26.53	32.94	32.03	30.53
Total Assets	913.31	873.5	924.31	974.38	1,205	1,347

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	51.2	59.47	73.07	55.51	159.7	200.68
Accrued Expenses	24.58	26.66	32.7	39.54	74.59	77.67
Short-Term Debt	57.94	-	31.22	61.72	109.48	198.6
Current Portion of Long-Term Debt	2.66	0.03	0.1	1.13	21.03	37.57
Current Portion of Leases	1.85	2	2.15	2.39	2.03	10.64
Current Income Taxes Payable	0.03	1.43	2.69	2.24	4.86	9.94
Current Unearned Revenue	8.81	8.85	14.25	11.16	19.56	11.34
Total Current Liabilities	147.07	98.44	156.18	173.69	391.23	546.44
Long-Term Debt	-	2.33	2.25	2.19	13.56	26.59
Long-Term Leases	3.72	4.47	6.15	1.43	1.69	0.34
Long-Term Unearned Revenue	5.14	5.66	6.97	8.59	10.02	12.28
Long-Term Deferred Tax Liabilities	9.35	8.8	7.83	5.72	6.39	6.6
Total Liabilities	165.27	119.7	179.37	191.62	422.89	592.25

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	62	62	62	62	62	62
Additional Paid-In Capital	-	34.2	34.2	34.2	34.2	34.2
Retained Earnings	-	598.44	612.9	635.82	624.53	530.92
Comprehensive Income & Other	686.04	59.15	35.84	50.74	60.99	127.67
Shareholders' Equity	748.04	753.8	744.94	782.76	781.73	754.79
Total Liabilities & Equity	913.31	873.5	924.31	974.38	1,205	1,347

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	66.17	8.83	41.87	68.85	147.78	273.74
Net Cash (Debt)	59.96	123.72	88.12	64.17	-16.4	-158.86
Net Cash Growth	-32.05%	40.39%	37.33%	-	-	-
Net Cash Per Share	0.10	0.20	0.14	0.10	-0.03	-0.25
Filing Date Shares Outstanding	620	620	620	620	620	620
Total Common Shares Outstanding	620	620	620	620	620	620
Working Capital	140.77	218.59	177.16	153.44	112.36	2.69
Book Value Per Share	1.21	1.22	1.20	1.26	1.26	1.22
Tangible Book Value	748.04	753.8	744.94	782.76	781.73	754.79
Tangible Book Value Per Share	1.21	1.22	1.20	1.26	1.26	1.22
Buildings	-	376.52	366.96	374.76	381.39	267.07
Machinery	-	489.1	478.58	484.82	487.05	448.8
Construction In Progress	-	-	-	-	-	159.65
Leasehold Improvements	-	129.54	126.31	126.04	128.23	127.73

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 7, 2026

Data Sources Report a data error