Cornerstone Technologies Holdings Limited (HKG:8391)

HKG:8391 Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	47.94	52.25	23.38	10.52	16.62
Short-Term Investments	1.65	1.84	1.94	4.42	0.71
Cash & Short-Term Investments	49.6	54.1	25.32	14.94	17.34
Cash Growth	-8.32%	113.62%	69.46%	-13.80%	-49.06%
Accounts Receivable	14.77	61.65	48.85	17.11	7.64
Other Receivables	1.98	5.58	1.59	1.95	2.45
Receivables	16.74	67.22	50.43	19.06	10.09
Inventory	6.8	6.18	6.12	7.72	7.49
Prepaid Expenses	13.68	13.99	12.9	4.05	10.69
Total Current Assets	86.82	141.48	94.78	45.77	45.61
Property, Plant & Equipment	86.58	80.06	53.85	62.79	68.94
Long-Term Investments	69.03	75.53	-	-	-
Goodwill	30.08	30.08	30.08	30.08	30.08
Other Intangible Assets	10.9	11.59	12.17	9.67	8.68
Long-Term Deferred Tax Assets	13.16	12	8.31	4.64	0
Long-Term Deferred Charges	21.54	19.86	15.91	13.44	9.95
Other Long-Term Assets	5.36	6.07	5.05	3.69	6.75
Total Assets	323.48	376.67	220.14	170.08	170.01

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	16.27	45.86	26.84	16.76	4.87
Accrued Expenses	12.89	10.59	8.53	11.36	8.28
Short-Term Debt	-	-	0.53	30.47	28.17
Current Portion of Long-Term Debt	61.66	16.02	-	-	-
Current Portion of Leases	3.41	2.74	2.72	7.81	11.04
Current Unearned Revenue	18.56	3.6	1.06	0.85	0.72
Other Current Liabilities	20.72	18.64	1.44	13.62	3.79
Total Current Liabilities	133.5	97.45	41.1	80.86	56.87
Long-Term Debt	123.15	173.04	57.72	-	-
Long-Term Leases	0.15	2.6	5.34	29.7	44.04
Long-Term Deferred Tax Liabilities	13.84	12.85	9.33	5.84	4.68
Other Long-Term Liabilities	100.45	89.48	1.21	2.8	2.76
Total Liabilities	371.1	375.43	114.7	119.19	108.35

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	10.41	9.54	8.86	7.37	6.08
Additional Paid-In Capital	436.58	393.51	354.15	203.59	122.16
Retained Earnings	-617.79	-502.58	-358.48	-252.09	-91.78
Comprehensive Income & Other	123.17	100.78	100.91	93.54	25.85
Total Common Equity	-47.63	1.24	105.44	52.4	62.3
Minority Interest	-	-	-0.01	-1.51	-0.64
Shareholders' Equity	-47.63	1.24	105.44	50.89	61.67
Total Liabilities & Equity	323.48	376.67	220.14	170.08	170.01

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	188.38	194.41	66.3	67.97	83.25
Net Cash (Debt)	-138.79	-140.31	-40.98	-53.03	-65.91
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-0.14	-0.15	-0.05	-0.08	-0.11
Filing Date Shares Outstanding	1,041	953.58	886.24	736.99	607.79
Total Common Shares Outstanding	1,041	953.58	886.24	736.99	607.79
Working Capital	-46.69	44.04	53.68	-35.09	-11.26
Book Value Per Share	-0.05	0.00	0.12	0.07	0.10
Tangible Book Value	-88.61	-40.43	63.19	12.66	23.54
Tangible Book Value Per Share	-0.09	-0.04	0.07	0.02	0.04
Machinery	107.15	88.3	49.73	102.27	86.06
Leasehold Improvements	4.24	4.24	4.24	13.68	5.23

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 20, 2026

Data Sources Report a data error