ISP Holdings Limited (HKG:2340)

ISP Holdings 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	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	121.43	144.66	155.91	164.97	210.26	209.74
Other Receivables	11.45	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 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	78.49	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	61.7	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 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	7.65	7.65	42.49	42.49	42.49	42.49
Additional Paid-In Capital	23.45	23.45	-	-	-	185.42
Retained Earnings	26.27	52.95	101.87	135.39	150.74	-72.6
Comprehensive Income & Other	45.19	44.08	-2.05	-1.45	-1.03	1.67
Total Common Equity	102.55	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 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	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	764.72	764.72	424.85	424.85	424.85	424.85
Total Common Shares Outstanding	764.72	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	0.13	0.17	0.33	0.42	0.45	0.37
Tangible Book Value	102.55	128.12	142.31	176.43	192.2	156.98
Tangible Book Value Per Share	0.13	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	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Sep 16, 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 24, 2026

Data Sources Report a data error