Cornerstone Technologies Holdings Limited (HKG:8391)

HKG:8391 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	17.19	47.94	52.25	23.38	10.52	16.62
Short-Term Investments	1.66	1.65	1.84	1.94	4.42	0.71
Cash & Short-Term Investments	18.86	49.6	54.1	25.32	14.94	17.34
Cash Growth	-40.49%	-8.32%	113.62%	69.46%	-13.80%	-49.06%
Accounts Receivable	14.94	14.77	61.65	48.85	17.11	7.64
Other Receivables	2.65	1.98	5.58	1.59	1.95	2.45
Receivables	17.59	16.74	67.22	50.43	19.06	10.09
Inventory	7.26	6.8	6.18	6.12	7.72	7.49
Prepaid Expenses	20.33	13.68	13.99	12.9	4.05	10.69
Total Current Assets	64.03	86.82	141.48	94.78	45.77	45.61
Property, Plant & Equipment	86.23	86.58	80.06	53.85	62.79	68.94
Long-Term Investments	113.18	69.03	75.53	-	-	-
Goodwill	30.08	30.08	30.08	30.08	30.08	30.08
Other Intangible Assets	32.97	10.9	11.59	12.17	9.67	8.68
Long-Term Deferred Tax Assets	13.16	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	5.73	5.36	6.07	5.05	3.69	6.75
Total Assets	345.39	323.48	376.67	220.14	170.08	170.01

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	26.82	16.27	45.86	26.84	16.76	4.87
Accrued Expenses	11.25	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	48.56	61.66	16.02	-	-	-
Current Portion of Leases	1.77	3.41	2.74	2.72	7.81	11.04
Current Unearned Revenue	42.83	18.56	3.6	1.06	0.85	0.72
Other Current Liabilities	19.16	20.72	18.64	1.44	13.62	3.79
Total Current Liabilities	150.39	133.5	97.45	41.1	80.86	56.87
Long-Term Debt	173.28	123.15	173.04	57.72	-	-
Long-Term Leases	-	0.15	2.6	5.34	29.7	44.04
Long-Term Deferred Tax Liabilities	13.76	13.84	12.85	9.33	5.84	4.68
Other Long-Term Liabilities	44.57	100.45	89.48	1.21	2.8	2.76
Total Liabilities	381.99	371.1	375.43	114.7	119.19	108.35

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	10.5	10.41	9.54	8.86	7.37	6.08
Additional Paid-In Capital	440.57	436.58	393.51	354.15	203.59	122.16
Retained Earnings	-612.33	-617.79	-502.58	-358.48	-252.09	-91.78
Comprehensive Income & Other	124.66	123.17	100.78	100.91	93.54	25.85
Total Common Equity	-36.6	-47.63	1.24	105.44	52.4	62.3
Minority Interest	-	-	-	-0.01	-1.51	-0.64
Shareholders' Equity	-36.6	-47.63	1.24	105.44	50.89	61.67
Total Liabilities & Equity	345.39	323.48	376.67	220.14	170.08	170.01

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	223.61	188.38	194.41	66.3	67.97	83.25
Net Cash (Debt)	-204.75	-138.79	-140.31	-40.98	-53.03	-65.91
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.20	-0.14	-0.15	-0.05	-0.08	-0.11
Filing Date Shares Outstanding	1,050	1,041	953.58	886.24	736.99	607.79
Total Common Shares Outstanding	1,050	1,041	953.58	886.24	736.99	607.79
Working Capital	-86.36	-46.69	44.04	53.68	-35.09	-11.26
Book Value Per Share	-0.03	-0.05	0.00	0.12	0.07	0.10
Tangible Book Value	-99.66	-88.61	-40.43	63.19	12.66	23.54
Tangible Book Value Per Share	-0.09	-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: Aug 31, 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 10, 2026

Data Sources Report a data error