China Demeter Financial Investments Limited (HKG:8120)

HKG:8120 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	27.08	26.22	25.89	27.59	42.33	40.58
Short-Term Investments	13.85	8.72	6.07	7.36	11.88	10.44
Trading Asset Securities	7.08	7.93	10.29	10.09	21.86	24.56
Cash & Short-Term Investments	48.01	42.87	42.25	45.04	76.06	75.58
Cash Growth	-5.89%	1.47%	-6.20%	-40.79%	0.64%	18.86%
Accounts Receivable	0.17	0.32	0.77	1.49	1.2	1.06
Other Receivables	0.01	-	0.02	0.07	0.09	0.53
Receivables	0.61	0.7	3.39	7.32	15.48	17.26
Inventory	0.31	0.48	1.43	1.45	1.53	1.47
Finance Div. Loans and Leases	62.75	50.24	51.78	53.24	78.9	92.43
Prepaid Expenses	-	0.94	1.11	1.31	1.48	2.91
Other Current Assets	8.77	14.27	21.46	17.23	34.67	32.5
Total Current Assets	120.44	109.5	121.41	125.59	208.13	222.15
Property, Plant & Equipment	8.32	11.83	35.94	56.52	33.35	23.45
Long-Term Investments	1.88	2.29	2.76	4.36	0.07	0.02
Goodwill	1.79	1.79	1.93	1.96	2.07	7.23
Other Intangible Assets	0.5	0.5	0.5	0.5	0.5	0.5
Other Long-Term Assets	1.14	1.05	6.1	6.63	4.27	3.19
Total Assets	134.85	127.89	169.96	195.56	248.38	256.55

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	2.09	3.22	8.58	9.07	9.12	11.37
Short-Term Debt	-	-	-	-	20.05	20.06
Current Portion of Long-Term Debt	20.12	22.59	22.09	0.05	-	-
Current Portion of Leases	4.09	9.64	25.56	25.32	17.84	25.5
Finance Div. Other Current Liabilities	24.49	18.32	25.4	20.36	37.12	29.92
Current Income Taxes Payable	-	0	0.04	0.03	0.12	0.17
Other Current Liabilities	36.05	32.51	27.59	21.76	21.57	22.19
Total Current Liabilities	86.85	86.28	109.26	76.58	105.82	109.2
Long-Term Debt	-	-	-	10	-	-
Long-Term Leases	3.7	2.78	11.33	25.96	13.19	13.45
Pension & Post-Retirement Benefits	0.74	0.74	0.65	0.59	-	-
Total Liabilities	91.28	89.8	121.24	113.14	119.01	122.65

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	1.63	1.36	0.9	7.53	7.53	6.12
Additional Paid-In Capital	401.29	385.75	379.56	366.46	366.46	353.23
Retained Earnings	-418.17	-407.52	-390.71	-350.09	-304.81	-285.97
Comprehensive Income & Other	58.37	58.76	59.23	58.66	59.37	59.56
Total Common Equity	43.12	38.34	48.99	82.55	128.55	132.95
Minority Interest	0.45	-0.25	-0.27	-0.13	0.83	0.95
Shareholders' Equity	43.57	38.09	48.72	82.43	129.37	133.9
Total Liabilities & Equity	134.85	127.89	169.96	195.56	248.38	256.55

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	27.91	35.01	58.98	61.33	51.08	59.01
Net Cash (Debt)	20.1	7.86	-16.74	-16.29	24.98	16.57
Net Cash Growth	104.50%	-	-	-	50.77%	-
Net Cash Per Share	0.14	0.06	-0.19	-0.22	0.38	0.41
Filing Date Shares Outstanding	162.63	135.52	90.35	75.29	75.29	61.21
Total Common Shares Outstanding	162.63	135.52	90.35	75.29	75.29	61.21
Working Capital	33.6	23.22	12.16	49.01	102.31	112.95
Book Value Per Share	0.27	0.28	0.54	1.10	1.71	2.17
Tangible Book Value	40.83	36.04	46.56	80.09	125.98	125.21
Tangible Book Value Per Share	0.25	0.27	0.52	1.06	1.67	2.05
Machinery	-	8.43	12.16	11.8	15.53	14.56
Leasehold Improvements	-	20.3	26.69	23.69	18.38	18.46

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 30, 2026

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