Perfect Optronics Limited (HKG:8311)

Perfect Optronics 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	12.94	18.24	24.41	47.37	85.71	88.51
Short-Term Investments	-	1.03	1.24	-	-	-
Trading Asset Securities	5.58	9.91	16.64	-	-	-
Cash & Short-Term Investments	18.52	29.19	42.29	47.37	85.71	88.51
Cash Growth	-24.98%	-30.98%	-10.73%	-44.73%	-3.17%	15.85%
Accounts Receivable	5.21	1.67	1.76	3.77	5.2	7.76
Other Receivables	-	1.29	0.62	-	-	-
Receivables	5.21	2.96	2.39	3.77	5.2	7.76
Inventory	2.03	4.37	5.06	17.91	21.74	43.13
Prepaid Expenses	-	-	-	4.17	4.84	5
Other Current Assets	-	1.85	1.24	-	-	-
Total Current Assets	25.76	38.36	50.98	73.22	117.48	144.4
Property, Plant & Equipment	0.4	0.48	0.69	0.17	4.37	5.82
Long-Term Investments	0.09	0.14	1.37	37.35	26.5	40.11
Other Intangible Assets	5.32	5.32	5.32	5.32	5.32	5.32
Long-Term Deferred Tax Assets	-	-	-	0.07	0.08	0.09
Total Assets	31.56	44.29	58.36	116.13	153.75	195.75

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	9.83	0.13	0.1	7.72	22.92	62.82
Accrued Expenses	-	5.14	5.13	6.06	6.38	5.68
Current Portion of Long-Term Debt	0.78	0.77	0.74	0.71	0.69	0.68
Current Portion of Leases	-	0.02	0.87	2.78	3.17	3.83
Current Income Taxes Payable	-	-	-	0.4	0.4	-
Current Unearned Revenue	-	2.96	0.56	-	-	-
Other Current Liabilities	-	2.52	2.46	5.26	5.17	9.86
Total Current Liabilities	10.61	11.53	9.86	22.92	38.72	82.87
Long-Term Debt	1.9	2.3	3.07	3.81	4.52	5.21
Long-Term Leases	-	-	0.02	0.62	1.18	1.81
Long-Term Deferred Tax Liabilities	0.02	0.02	0	-	-	-
Total Liabilities	12.54	13.85	12.95	27.36	44.41	89.89

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	14.84	14.84	14.84	14.84	14.84	14.84
Additional Paid-In Capital	-	465.74	465.74	465.74	465.74	465.74
Retained Earnings	-105.17	-94.16	-81.67	-38.76	-19.66	-23.69
Comprehensive Income & Other	114.76	-350.85	-349.34	-349.52	-349.68	-349.57
Total Common Equity	24.43	35.57	49.57	92.3	111.24	107.31
Minority Interest	-5.4	-5.13	-4.16	-3.52	-1.9	-1.45
Shareholders' Equity	19.03	30.45	45.41	88.78	109.34	105.86
Total Liabilities & Equity	31.56	44.29	58.36	116.13	153.75	195.75

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	2.68	3.08	4.69	7.93	9.55	11.53
Net Cash (Debt)	15.84	26.1	37.59	39.45	76.16	76.98
Net Cash Growth	-24.88%	-30.56%	-4.70%	-48.20%	-1.07%	18.72%
Net Cash Per Share	0.01	0.02	0.03	0.03	0.05	0.05
Filing Date Shares Outstanding	1,488	1,484	1,484	1,484	1,484	1,484
Total Common Shares Outstanding	1,488	1,484	1,484	1,484	1,484	1,484
Working Capital	15.15	26.83	41.12	50.3	78.76	61.52
Book Value Per Share	0.02	0.02	0.03	0.06	0.07	0.07
Tangible Book Value	19.1	30.25	44.25	86.97	105.92	101.99
Tangible Book Value Per Share	0.01	0.02	0.03	0.06	0.07	0.07
Machinery	-	6.25	7.31	8.68	8.84	9.27
Leasehold Improvements	-	1.24	2.96	3.07	3.05	3.23

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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