Kam Hing International Holdings Limited (HKG:2307)

HKG:2307 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	708.37	665.86	672.81	916.09	1,075	863.44
Trading Asset Securities	0.16	0.12	0.21	0.22	0.56	0.32
Cash & Short-Term Investments	708.53	665.99	673.02	916.31	1,075	863.75
Cash Growth	11.18%	-1.04%	-26.55%	-14.77%	24.47%	7.42%
Accounts Receivable	500.7	544.43	518.46	493.07	561.53	863.66
Other Receivables	2.81	2.81	0.06	5.05	2.99	-
Receivables	503.51	547.24	518.52	498.12	564.52	863.66
Inventory	915.07	770.84	826.68	942.11	882.33	1,578
Prepaid Expenses	99.04	119.4	113.79	95.78	64.64	76.59
Other Current Assets	53.8	22.09	37.29	45.54	37.79	69.55
Total Current Assets	2,280	2,126	2,169	2,498	2,624	3,452
Property, Plant & Equipment	1,009	1,015	1,038	1,196	1,359	1,662
Long-Term Investments	5.18	5.14	5.28	1.48	1.84	3.69
Goodwill	18.79	18.79	0.41	-	-	-
Other Intangible Assets	8.39	8.7	-	-	-	-
Long-Term Deferred Tax Assets	40.99	44.06	37.22	39.48	31.89	29.35
Other Long-Term Assets	277.29	285.71	185.53	45.01	57.01	46.92
Total Assets	3,640	3,503	3,436	3,780	4,074	5,193

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	724.77	653.44	607.89	678.83	436.47	844.35
Accrued Expenses	146.32	88.01	88.79	93.43	123.63	148.55
Current Portion of Long-Term Debt	596.99	376.9	697.12	883.77	495.58	528.91
Current Portion of Leases	7.1	7.23	5.51	5.28	6.64	7.45
Current Income Taxes Payable	3.27	3.63	6.41	0.85	3.88	10.69
Current Unearned Revenue	-	7.18	8.12	4.85	21.13	55.57
Other Current Liabilities	0.95	103.08	71.82	66.46	64.78	65.42
Total Current Liabilities	1,479	1,239	1,486	1,733	1,152	1,661
Long-Term Debt	396.66	508.97	189.81	377.77	966.69	1,286
Long-Term Leases	33.4	36.7	27.56	14.35	32.94	29.91
Long-Term Deferred Tax Liabilities	26.68	26.93	10.79	4.06	4.62	5.36
Total Liabilities	1,936	1,812	1,714	2,130	2,156	2,982

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	86.99	86.99	86.99	86.99	86.99	86.99
Additional Paid-In Capital	-	446.11	446.11	446.11	446.11	446.11
Retained Earnings	-	1,040	1,154	1,125	1,263	1,332
Comprehensive Income & Other	1,619	119.37	34.09	-7.92	116.89	343.08
Total Common Equity	1,706	1,692	1,721	1,651	1,913	2,209
Minority Interest	-2.32	-1.64	1.22	-0.08	4.45	2.26
Shareholders' Equity	1,704	1,691	1,722	1,650	1,918	2,211
Total Liabilities & Equity	3,640	3,503	3,436	3,780	4,074	5,193

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	1,034	929.79	920.01	1,281	1,502	1,852
Net Cash (Debt)	-325.62	-263.8	-246.98	-364.85	-426.73	-988.63
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.39	-0.30	-0.28	-0.42	-0.49	-1.14
Filing Date Shares Outstanding	859	869.92	869.92	869.92	869.92	869.92
Total Common Shares Outstanding	859	869.92	869.92	869.92	869.92	869.92
Working Capital	800.56	886.09	683.64	764.4	1,472	1,791
Book Value Per Share	1.99	1.95	1.98	1.90	2.20	2.54
Tangible Book Value	1,679	1,665	1,720	1,651	1,913	2,209
Tangible Book Value Per Share	1.95	1.91	1.98	1.90	2.20	2.54
Land	-	590.65	597.94	595.67	567.4	605.98
Machinery	-	2,388	2,632	3,591	3,922	4,852
Construction In Progress	-	84.05	13.62	29.59	7.21	61.39

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 20, 2026

Data Sources Report a data error