Lai Si Enterprise Holding Limited (HKG:2266)

Lai Si Enterprise Holding Balance Sheet

Financials in millions MOP. 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	15.86	33.99	24.46	10.13	22.39	11.5
Cash & Short-Term Investments	15.86	33.99	24.46	10.13	22.39	11.5
Cash Growth	-36.57%	38.93%	141.51%	-54.75%	94.63%	-47.76%
Accounts Receivable	80.13	67.94	77.53	45.57	57.71	53.78
Other Receivables	0.03	0.92	1.32	-0.47	-1.08	2.71
Receivables	80.15	68.86	78.85	45.1	56.62	56.48
Inventory	-	-	-	-	-	3.36
Prepaid Expenses	38.86	3.99	9.35	8.21	8.68	14.53
Other Current Assets	4.12	1.09	1.08	11.13	14.65	14.46
Total Current Assets	138.99	107.93	113.74	74.56	102.34	100.33
Property, Plant & Equipment	95.67	96.39	73.53	73.62	76.63	80.91
Long-Term Investments	8.11	7.64	8.31	8.33	8.31	8.3
Other Long-Term Assets	4	4.49	21.53	23.79	24.82	26.99
Total Assets	246.76	216.45	217.11	180.31	212.1	216.53

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	37.43	23.07	22.69	20.25	25.69	24.25
Accrued Expenses	-	22.9	20.88	11.91	12.9	10.23
Short-Term Debt	-	38.49	29.65	33.54	31.05	46.64
Current Portion of Long-Term Debt	73.74	-	-	-	-	0.67
Current Income Taxes Payable	-	-	-	0.12	-	0.02
Current Unearned Revenue	2.74	1.22	11.48	6.04	15.32	13.25
Other Current Liabilities	16.21	0.6	0.01	0.01	0.01	0.01
Total Current Liabilities	130.12	86.28	84.71	71.87	84.97	95.06
Long-Term Debt	-	-	-	-	-	0.52
Pension & Post-Retirement Benefits	0.18	0.18	0.14	0.13	-	-
Long-Term Deferred Tax Liabilities	3.11	3.24	3.2	3.36	3.66	2.8
Total Liabilities	133.41	89.7	88.05	75.36	88.63	98.38

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	4.12	4.12	4.12	4.12	4.12	4.12
Additional Paid-In Capital	-	95.09	105.39	105.39	105.39	105.39
Retained Earnings	-	12	4.02	-20.08	-1.54	-6.85
Comprehensive Income & Other	108.41	15.49	15.53	15.52	15.5	15.49
Total Common Equity	112.53	126.7	129.06	104.94	123.47	118.14
Minority Interest	0.83	0.06	-	-	-	-
Shareholders' Equity	113.36	126.75	129.06	104.94	123.47	118.14
Total Liabilities & Equity	246.76	216.45	217.11	180.31	212.1	216.53

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	73.74	38.49	29.65	33.54	31.05	47.83
Net Cash (Debt)	-57.88	-4.51	-5.18	-23.41	-8.66	-36.33
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.14	-0.01	-0.01	-0.06	-0.02	-0.09
Filing Date Shares Outstanding	405.29	400	400	400	400	400
Total Common Shares Outstanding	405.29	400	400	400	400	400
Working Capital	8.87	21.65	29.03	2.7	17.37	5.27
Book Value Per Share	0.28	0.32	0.32	0.26	0.31	0.30
Tangible Book Value	112.53	126.7	129.06	104.94	123.47	118.14
Tangible Book Value Per Share	0.28	0.32	0.32	0.26	0.31	0.30
Land	-	109.36	85.88	85.88	85.88	85.88
Machinery	-	2.42	4.07	3.43	3.43	3.43
Leasehold Improvements	-	1.48	0.97	0.97	0.97	1.09
Order Backlog	-	192.1	100.7	91	72.7	36.9

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 27, 2026

Data Sources Report a data error