ISP Holdings Limited (HKG:2340)

Hong Kong · Delayed Price · Currency is HKD

0.1450

-0.0020 (-1.36%)

Aug 24, 2026, 3:59 PM HKT

ISP Holdings Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	34.86	12.32	21.59	68.24	153.43	82.66
Short-Term Investments	1.35	3.91	2.04	1.9	1.8	2.91
Trading Asset Securities	4.15	4.35	26.02	24.5	28.65	-
Cash & Short-Term Investments	40.36	20.58	49.65	94.64	183.88	85.57
Cash Growth	0.30%	-58.56%	-47.54%	-48.53%	114.89%	-62.85%
Accounts Receivable	132.88	144.66	155.91	164.97	210.26	209.74
Other Receivables	-	8.1	8.01	7.91	8.48	34.33
Receivables	132.88	152.75	163.92	172.87	218.74	244.07
Other Current Assets	71.81	96.9	82.09	79.01	19.52	188.02
Total Current Assets	245.04	270.23	295.66	346.53	422.14	517.66
Property, Plant & Equipment	1.65	1.55	1.68	1.84	1.94	4.04
Long-Term Deferred Tax Assets	0.2	0.21	0.22	0.23	0.24	0.27
Total Assets	246.89	271.99	297.56	348.6	424.31	521.96

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Accounts Payable	-	76.81	75.83	86.52	143.45	-
Current Portion of Leases	1.14	0.83	0.89	1.09	1.05	1.9
Current Income Taxes Payable	-	-	-	-	0.12	0.01
Current Unearned Revenue	1.8	1.8	3.48	2.2	-	0.5
Other Current Liabilities	140.19	63.04	66.62	73.69	79.25	353.46
Total Current Liabilities	143.13	142.49	146.81	163.49	223.87	355.87
Long-Term Leases	0.15	0.32	0.16	0.42	0.06	0.85
Pension & Post-Retirement Benefits	0.26	0.26	0.28	0.26	0.13	0.13
Long-Term Deferred Tax Liabilities	-	-	-	0.01	0.06	0.13
Total Liabilities	143.54	143.07	147.25	164.17	224.12	356.99

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Common Stock	8.45	7.65	42.49	42.49	42.49	42.49
Additional Paid-In Capital	-	23.45	-	-	-	185.42
Retained Earnings	-	52.95	101.87	135.39	150.74	-72.6
Comprehensive Income & Other	94.9	44.08	-2.05	-1.45	-1.03	1.67
Total Common Equity	103.35	128.12	142.31	176.43	192.2	156.98
Shareholders' Equity	103.35	128.92	150.31	184.43	200.2	164.98
Total Liabilities & Equity	246.89	271.99	297.56	348.6	424.31	521.96

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Total Debt	1.29	1.16	1.05	1.5	1.11	2.76
Net Cash (Debt)	39.07	19.42	48.6	93.14	182.76	82.81
Net Cash Growth	0.73%	-60.04%	-47.82%	-49.04%	120.70%	-28.25%
Net Cash Per Share	0.05	0.03	0.11	0.22	0.43	0.19
Filing Date Shares Outstanding	762.31	764.72	424.85	424.85	424.85	424.85
Total Common Shares Outstanding	762.31	764.72	424.85	424.85	424.85	424.85
Working Capital	101.91	127.74	148.85	183.04	198.27	161.79
Book Value Per Share	0.14	0.17	0.33	0.42	0.45	0.37
Tangible Book Value	103.35	128.12	142.31	176.43	192.2	156.98
Tangible Book Value Per Share	0.14	0.17	0.33	0.42	0.45	0.37
Machinery	-	11.13	11.04	10.54	10.48	12.61
Leasehold Improvements	-	1.52	1.52	1.52	1.52	1.94
Order Backlog	-	173.5	-	-	-	-