Asia Pioneer Entertainment Holdings Limited (HKG:8400)

HKG:8400 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	15.19	11.85	8.14	12.24	12.84	29.87
Short-Term Investments	8.76	8.7	4.32	0.04	0.04	0.04
Cash & Short-Term Investments	23.95	20.55	12.46	12.28	12.89	29.91
Cash Growth	185.75%	64.91%	1.43%	-4.67%	-56.93%	-38.00%
Accounts Receivable	5.75	5.25	7.91	7.63	2.31	0.65
Other Receivables	0.34	0.36	0.25	0.17	0.06	0.06
Receivables	6.09	5.61	8.16	7.79	2.38	0.7
Inventory	7.34	2.86	3.2	3.57	2.62	4.48
Prepaid Expenses	0.4	0.56	0.33	1.43	0.38	0.73
Other Current Assets	5.34	2.18	2.17	3.82	3.95	3.91
Total Current Assets	43.11	31.76	26.32	28.9	22.21	39.74
Property, Plant & Equipment	2.31	2.78	4.48	6.5	3.09	2.52
Long-Term Investments	0.78	0.78	0.78	-	-	-
Other Long-Term Assets	0.09	0.03	0.39	0.64	0.38	0.51
Total Assets	46.29	35.36	31.97	36.03	25.68	42.77

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	7.16	3.21	3.74	3.57	0.78	0.34
Accrued Expenses	0.52	0.23	0.42	0.36	0.25	0.55
Current Portion of Leases	1.07	1.73	1.84	1.88	0.7	1.8
Current Income Taxes Payable	2.44	1.58	1.33	2.35	3.4	4.34
Current Unearned Revenue	1.05	0.09	0.48	4.68	0.06	-
Other Current Liabilities	3.99	2.17	2.3	3.38	1.87	2.15
Total Current Liabilities	17.38	9	10.1	16.22	7.05	9.17
Long-Term Leases	0.32	0.11	1.4	2.91	0.36	0.59
Long-Term Deferred Tax Liabilities	0.06	0.03	0.37	0.57	-	-
Total Liabilities	17.76	9.13	11.88	19.7	7.41	9.76

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	10	10	10	10	10
Additional Paid-In Capital	55.1	55.1	55.1	55.1	55.1	55.1
Retained Earnings	-33.15	-35.45	-41.59	-45.35	-43.41	-28.67
Comprehensive Income & Other	-3.42	-3.42	-3.42	-3.42	-3.42	-3.42
Shareholders' Equity	28.53	26.23	20.09	16.34	18.27	33.01
Total Liabilities & Equity	46.29	35.36	31.97	36.03	25.68	42.77

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	2.54	1.84	3.24	4.79	1.06	2.39
Net Cash (Debt)	21.4	18.71	9.22	7.5	11.83	27.53
Net Cash Growth	251.59%	102.99%	22.96%	-36.62%	-57.03%	-40.36%
Net Cash Per Share	0.02	0.02	0.01	0.01	0.01	0.03
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	25.73	22.77	16.22	12.68	15.16	30.57
Book Value Per Share	0.03	0.03	0.02	0.02	0.02	0.03
Tangible Book Value	28.53	26.23	20.09	16.34	18.27	33.01
Tangible Book Value Per Share	0.03	0.03	0.02	0.02	0.02	0.03
Machinery	-	6.39	6	5.5	5.41	4.31
Leasehold Improvements	-	4.28	4.28	4.28	4.28	4.28

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 9, 2026

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