Times Universal Group Holdings Limited (HKG:2310)

HKG:2310 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	11.07	12.81	10.19	9.39	19.7	28.29
Short-Term Investments	0.38	0.9	1.05	0.93	1.6	0.77
Cash & Short-Term Investments	11.45	13.71	11.24	10.32	21.29	29.06
Cash Growth	41.54%	21.95%	8.96%	-51.55%	-26.72%	-40.63%
Accounts Receivable	5.88	7.08	8.36	5.57	4.47	4.84
Other Receivables	0.74	0.74	0.3	0.65	1.32	14.89
Receivables	6.62	7.81	8.65	6.23	5.79	19.73
Inventory	0.43	0.34	0.27	0.07	0.69	0.66
Prepaid Expenses	1.05	1.65	0.26	1.01	0.96	1.48
Other Current Assets	-	-	-	-	-	5.37
Total Current Assets	19.54	23.52	20.42	17.63	28.73	56.29
Property, Plant & Equipment	74.59	78.07	81.27	92.2	89.11	97.36
Long-Term Investments	-	-	-	-	-	1.12
Goodwill	1.87	1.81	1.72	1.78	3.01	3.27
Other Intangible Assets	-	-	1.62	3.36	5.43	15.16
Long-Term Deferred Tax Assets	5.6	5.8	4.95	5.41	11.03	8.51
Total Assets	101.6	109.19	109.98	120.38	137.31	181.71

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	3.21	3.26	2.88	1.76	1.74	0.95
Accrued Expenses	6.61	5.87	8.66	8.98	9.51	11.65
Short-Term Debt	64.81	63.83	47.75	41.6	38.09	2.92
Current Portion of Long-Term Debt	27.63	29.65	41.35	45.24	46.41	70.58
Current Portion of Leases	0.01	0.01	1.04	0.98	1.13	1.37
Current Income Taxes Payable	14.67	14.73	14.54	14.72	14.71	14.88
Current Unearned Revenue	5.89	8.36	6.75	6.4	5.65	5.53
Other Current Liabilities	16.41	17.29	15.39	15.23	14.65	23.91
Total Current Liabilities	139.23	143	138.37	134.91	131.88	131.79
Long-Term Debt	-	-	-	-	10	20
Long-Term Leases	0.01	0.01	7.04	8.35	9.48	11.37
Long-Term Deferred Tax Liabilities	-	-	0.24	0.51	0.82	2.28
Other Long-Term Liabilities	-	-	-	0.06	-	-
Total Liabilities	139.24	143.01	145.66	143.83	152.18	165.44

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	441.35	441.35	441.35	441.35	441.35	441.35
Additional Paid-In Capital	-	8.48	8.48	8.48	8.48	8.48
Retained Earnings	-	-317.69	-316.29	-308.79	-300.5	-272.16
Comprehensive Income & Other	-478.99	-165.96	-169.22	-164.49	-164.19	-161.4
Shareholders' Equity	-37.64	-33.82	-35.68	-23.45	-14.87	16.27
Total Liabilities & Equity	101.6	109.19	109.98	120.38	137.31	181.71

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	92.45	93.51	97.19	96.18	105.1	106.24
Net Cash (Debt)	-81	-79.8	-85.95	-85.86	-83.81	-77.18
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.07	-0.07	-0.08	-0.08	-0.08	-0.07
Filing Date Shares Outstanding	1,093	1,093	1,093	1,093	1,093	1,093
Total Common Shares Outstanding	1,093	1,093	1,093	1,093	1,093	1,093
Working Capital	-119.69	-119.48	-117.95	-117.28	-103.16	-75.49
Book Value Per Share	-0.03	-0.03	-0.03	-0.02	-0.01	0.01
Tangible Book Value	-39.51	-35.63	-39.02	-28.59	-23.31	-2.15
Tangible Book Value Per Share	-0.04	-0.03	-0.04	-0.03	-0.02	-0.00
Land	-	94.96	89.5	96.82	93.04	98.12
Machinery	-	0.56	0.53	0.55	0.56	1.31
Leasehold Improvements	-	0.72	0.72	0.72	0.33	-

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 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 16, 2026

Data Sources Report a data error