Lee & Man Paper Manufacturing Limited (HKG:2314)

HKG:2314 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	1,904	1,942	1,521	1,517	1,798	1,909
Cash & Short-Term Investments	1,904	1,942	1,521	1,517	1,798	1,909
Cash Growth	14.90%	27.65%	0.27%	-15.63%	-5.79%	61.09%
Accounts Receivable	4,228	3,491	3,854	4,210	3,761	4,748
Other Receivables	1,374	1,344	1,446	1,350	1,176	1,298
Receivables	5,603	4,835	5,355	5,560	4,937	6,126
Inventory	5,136	5,578	5,129	5,529	5,656	6,527
Other Current Assets	667.74	613.24	547.56	535.1	529.21	440.92
Total Current Assets	13,310	12,968	12,553	13,141	12,921	15,003
Property, Plant & Equipment	44,998	42,864	40,826	39,029	36,129	35,028
Long-Term Investments	231.75	214.08	200.63	183.24	155.72	90.86
Long-Term Accounts Receivable	268	268	268	268	-	-
Other Long-Term Assets	2,070	1,325	1,503	1,412	1,057	2,333
Total Assets	60,930	57,689	55,350	54,097	50,326	52,454

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	3,073	3,407	2,389	1,949	2,597	1,684
Accrued Expenses	553.76	609.29	894.92	1,511	825.91	1,076
Short-Term Debt	-	4,559	4,158	2,586	6,903	7,279
Current Portion of Long-Term Debt	7,882	2,350	4,773	4,451	1,598	1,396
Current Portion of Leases	17.31	17.08	14.73	16.71	16.58	14.01
Current Income Taxes Payable	95.27	83.62	45.44	99.84	59.15	179.82
Current Unearned Revenue	84.88	93.89	84.76	58.29	60.67	77.66
Other Current Liabilities	255.51	230.27	223.34	764.38	232.82	483.88
Total Current Liabilities	11,961	11,350	12,583	11,436	12,293	12,190
Long-Term Debt	13,974	14,097	13,051	12,256	7,827	5,386
Long-Term Leases	41.54	49.1	52.68	59.38	65.71	53.03
Long-Term Deferred Tax Liabilities	1,797	1,741	1,650	1,579	1,534	1,421
Total Liabilities	27,774	27,237	27,337	25,330	21,719	19,051

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	107.38	107.38	107.38	107.72	107.74	108.29
Additional Paid-In Capital	30.86	30.86	30.86	30.86	30.86	30.86
Retained Earnings	33,490	32,516	31,052	30,295	29,496	29,160
Comprehensive Income & Other	-494.09	-2,218	-3,186	-1,677	-1,036	4,096
Total Common Equity	33,134	30,436	28,004	28,758	28,599	33,395
Minority Interest	21.83	15.11	9.07	9.45	8.39	8
Shareholders' Equity	33,156	30,451	28,013	28,767	28,607	33,403
Total Liabilities & Equity	60,930	57,689	55,350	54,097	50,326	52,454

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	21,914	21,072	22,050	19,369	16,410	14,128
Net Cash (Debt)	-20,011	-19,131	-20,529	-17,852	-14,611	-12,219
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-4.66	-4.45	-4.78	-4.14	-3.38	-2.81
Filing Date Shares Outstanding	4,295	4,295	4,295	4,309	4,310	4,332
Total Common Shares Outstanding	4,295	4,295	4,295	4,309	4,310	4,332
Working Capital	1,349	1,619	-30.33	1,705	627.91	2,812
Book Value Per Share	7.71	7.09	6.52	6.29	6.21	7.17
Tangible Book Value	33,134	30,436	28,004	28,758	28,599	33,395
Tangible Book Value Per Share	7.71	7.09	6.52	6.29	6.21	7.17
Land	-	9,354	8,790	8,753	8,692	8,558
Machinery	-	30,008	28,767	28,500	27,522	30,038
Construction In Progress	-	18,922	17,006	14,232	11,454	7,837
Leasehold Improvements	-	591.86	560.95	557.37	547.5	605.54

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 19, 2026

Data Sources Report a data error