China Oral Industry Group Holdings Limited (HKG:8406)

HKG:8406 Balance Sheet

Financials in millions CNY. 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	16.55	39.94	57.05	56.32	29.39	25.59
Short-Term Investments	-	-	10	20	-	-
Trading Asset Securities	-	-	-	-	30.9	-
Cash & Short-Term Investments	16.55	39.94	67.05	76.32	60.28	25.59
Cash Growth	-77.87%	-40.43%	-12.16%	26.61%	135.58%	-50.90%
Accounts Receivable	55.49	31.86	33.78	17.71	22.74	46.02
Other Receivables	0.33	28.49	16.04	8.42	19.69	12.52
Receivables	55.82	60.35	49.81	26.13	42.42	58.54
Inventory	61.63	52.25	59.26	61.04	43.37	79.7
Other Current Assets	17.5	1.59	14.41	1.05	6.44	4.14
Total Current Assets	151.49	154.13	190.53	164.54	152.52	167.97
Property, Plant & Equipment	4.94	4.04	3.87	4.86	12.55	34.41
Goodwill	8.06	8.06	8.06	14.38	-	-
Other Intangible Assets	-	-	-	-	0.35	0.52
Long-Term Deferred Tax Assets	-	-	-	-	0.01	0.01
Other Long-Term Assets	-	-	-	-	25.42	-
Total Assets	164.49	166.24	202.46	183.78	190.85	202.91

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	10.31	16.56	16.09	28.83	22.5	37.43
Accrued Expenses	6.21	7.84	10.89	10.39	10.07	11.5
Short-Term Debt	10.28	0.03	0.68	-	-	-
Current Portion of Leases	4.72	4.74	2.62	5.26	4.5	3.99
Current Income Taxes Payable	-	-	-	0.02	0.47	-
Current Unearned Revenue	7.06	7.69	8.07	3.63	2.15	6.45
Other Current Liabilities	13.92	18.66	53.42	19.35	14.16	5.67
Total Current Liabilities	52.5	55.52	91.76	67.47	53.85	65.03
Long-Term Leases	10.4	12.8	1.39	9.31	11.3	16.01
Long-Term Deferred Tax Liabilities	1.2	1.2	2.17	2.33	2.55	3.16
Total Liabilities	64.11	69.53	95.32	79.11	67.7	84.2

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	14.6	12.2	10.06	8.43	8.43	6.97
Additional Paid-In Capital	117.9	106.85	79.11	62.36	62.36	26.56
Retained Earnings	-55.66	-44.68	-1.96	14.48	33.11	67.96
Comprehensive Income & Other	23.54	22.33	19.93	19.4	19.26	17.22
Shareholders' Equity	100.38	96.71	107.14	104.67	123.15	118.71
Total Liabilities & Equity	164.49	166.24	202.46	183.78	190.85	202.91

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	25.4	17.57	4.68	14.57	15.79	19.99
Net Cash (Debt)	-8.85	22.37	62.37	61.75	44.49	5.6
Net Cash Growth	-	-64.14%	1.00%	38.79%	694.50%	-81.35%
Net Cash Per Share	-0.01	0.02	0.06	0.06	0.05	0.01
Filing Date Shares Outstanding	1,641	1,368	1,140	960	960	800
Total Common Shares Outstanding	1,641	1,368	1,140	960	960	800
Working Capital	98.99	98.61	98.76	97.07	98.67	102.93
Book Value Per Share	0.06	0.07	0.09	0.11	0.13	0.15
Tangible Book Value	92.32	88.65	99.08	90.29	122.8	118.19
Tangible Book Value Per Share	0.06	0.06	0.09	0.09	0.13	0.15
Machinery	-	16.17	15.97	25.42	24.68	32.52
Construction In Progress	-	-	-	-	-	0.12
Leasehold Improvements	-	5.99	3.3	9.2	8.76	8.76

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 31, 2026

Data Sources Report a data error