China AI Infrastructure Group Limited (HKG:2349)

HKG:2349 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	17.29	22.3	9.72	12.57	17.08	17.43
Cash & Short-Term Investments	17.29	22.3	9.72	12.57	17.08	17.43
Cash Growth	328.72%	129.40%	-22.64%	-26.45%	-1.97%	-35.73%
Accounts Receivable	19.25	16.44	10.5	9.3	9.66	18.5
Other Receivables	-2.83	1.4	3.07	1.91	5.23	8.98
Receivables	16.42	17.84	13.57	11.22	77.79	27.48
Inventory	5.58	0.02	0.02	128.04	155.22	191.44
Prepaid Expenses	8.72	1.33	0.42	3.69	4.3	21.26
Other Current Assets	-	5.04	4.83	5.18	5.24	108.74
Total Current Assets	48.01	46.53	28.56	160.7	259.64	366.35
Property, Plant & Equipment	7.6	1.41	3.95	17.49	21.3	28.5
Goodwill	0.74	-	-	-	-	151.6
Other Long-Term Assets	973.22	991.56	1,037	1,052	1,121	2,132
Total Assets	1,030	1,039	1,069	1,230	1,402	2,678

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	8.95	7.77	6.19	10.93	12.54	7.26
Accrued Expenses	7.09	11.57	7.89	9.29	21.55	65.9
Current Portion of Long-Term Debt	22.99	13.33	8.51	29.67	30.68	612.26
Current Portion of Leases	1.97	1.29	2.44	1.42	2.76	2.83
Current Income Taxes Payable	0.36	0.4	0.34	81.18	65.1	50.46
Current Unearned Revenue	10.05	10.63	9.06	8.05	6.62	7.29
Other Current Liabilities	22.63	10.35	11.97	13.31	7.21	70.61
Total Current Liabilities	74.05	55.34	46.39	153.84	146.46	816.6
Long-Term Debt	389.6	390.01	349.58	314.59	336.97	470.9
Long-Term Leases	4.44	-	1.29	-	1.42	3.97
Long-Term Unearned Revenue	2.94	2.74	2.77	4.72	5.38	6.77
Long-Term Deferred Tax Liabilities	36.31	47.8	67.57	100.29	119.61	364.81
Total Liabilities	507.34	495.89	467.6	573.44	609.84	1,663

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	312.83	312.83	312.83	312.83	312.83	312.83
Additional Paid-In Capital	-	1,741	1,741	1,741	1,741	1,741
Retained Earnings	-	-1,467	-1,377	-1,311	-1,200	-1,154
Comprehensive Income & Other	208.62	-43.14	-75.46	-86.34	-61.09	114.71
Total Common Equity	521.45	543.61	601.5	656.4	792.46	1,015
Minority Interest	0.78	0	0	-	-	-
Shareholders' Equity	522.23	543.61	601.5	656.4	792.46	1,015
Total Liabilities & Equity	1,030	1,039	1,069	1,230	1,402	2,678

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	418.99	404.63	361.82	345.68	371.83	1,090
Net Cash (Debt)	-401.7	-382.33	-352.1	-333.12	-354.74	-1,073
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.13	-0.12	-0.11	-0.11	-0.11	-0.34
Filing Date Shares Outstanding	3,128	3,128	3,128	3,128	3,128	3,128
Total Common Shares Outstanding	3,128	3,128	3,128	3,128	3,128	3,128
Working Capital	-26.03	-8.81	-17.83	6.86	113.17	-450.24
Book Value Per Share	0.17	0.17	0.19	0.21	0.25	0.32
Tangible Book Value	520.71	543.61	601.5	656.4	792.46	863.52
Tangible Book Value Per Share	0.17	0.17	0.19	0.21	0.25	0.28
Machinery	-	5.57	5.84	8.2	11.14	12.57
Construction In Progress	-	4.07	4.07	4.2	4.34	4.66

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 11, 2026

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