Niche-Tech Semiconductor Materials Limited (HKG:8490)

HKG:8490 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	7.31	6.75	19.69	26.97	40.22	32.71
Short-Term Investments	0.64	0.23	0.57	1.04	0.67	0.22
Cash & Short-Term Investments	7.95	6.98	20.26	28.01	40.88	32.94
Cash Growth	-1.94%	-65.53%	-27.67%	-31.50%	24.13%	-43.94%
Accounts Receivable	75.71	81.46	112.62	113.42	105.3	129
Other Receivables	0.71	1.18	9.07	1.73	0.23	0.13
Receivables	76.42	82.63	121.69	115.15	105.53	129.13
Inventory	35.08	37.19	37.94	37.45	33.66	35.52
Prepaid Expenses	29.21	29.7	11.15	2.37	1.5	2.2
Other Current Assets	-	0.41	-	-	-	-
Total Current Assets	148.66	156.91	191.03	182.97	181.58	199.79
Property, Plant & Equipment	30.71	33.9	42.19	49.41	53.24	55.63
Other Intangible Assets	80.77	55.22	60.33	67.68	16.82	15.89
Long-Term Deferred Tax Assets	2.43	2.34	0.88	1.55	1.78	2.1
Long-Term Deferred Charges	-	29.44	38.82	50.76	52.26	55.3
Other Long-Term Assets	0.66	0.57	0.56	5.76	6	3.12
Total Assets	263.23	278.38	333.82	358.13	311.67	331.82

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	17.59	9.27	5.98	12.4	13.4	18.14
Accrued Expenses	-	6.69	4.46	5.27	9.29	6.87
Short-Term Debt	17.89	17.89	-	23.22	31.92	35.84
Current Portion of Long-Term Debt	67.78	77.23	134.59	60.07	-	-
Current Portion of Leases	3.44	3.96	4.65	4.1	5.24	3.37
Current Income Taxes Payable	0.35	-	0.67	3.58	7.33	3.87
Current Unearned Revenue	0.59	1.23	1.51	1.46	2.04	2.02
Other Current Liabilities	15.77	15.26	0.37	2.31	0.92	0.13
Total Current Liabilities	123.4	131.53	152.23	112.4	70.14	70.23
Long-Term Debt	-	-	-	10.99	-	-
Long-Term Leases	3.76	4.93	8.19	11.64	9.32	13.11
Long-Term Unearned Revenue	-	0.02	0.86	2.17	3.56	5.3
Total Liabilities	127.16	136.48	161.28	137.19	83.02	88.64

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	7.06	7.06	7.06	7.06	7.06	7.06
Additional Paid-In Capital	120.96	120.96	120.96	120.96	122.51	126.03
Retained Earnings	-75.97	-64.72	-25.88	17.2	16.69	8.05
Comprehensive Income & Other	84.03	78.61	70.41	75.73	82.4	102.05
Shareholders' Equity	136.07	141.89	172.54	220.94	228.65	243.19
Total Liabilities & Equity	263.23	278.38	333.82	358.13	311.67	331.82

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	92.87	104.01	147.43	110.01	46.48	52.32
Net Cash (Debt)	-84.92	-97.03	-127.18	-82	-5.6	-19.38
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.12	-0.14	-0.18	-0.12	-0.01	-0.03
Filing Date Shares Outstanding	705.5	705.5	705.5	705.5	705.5	705.5
Total Common Shares Outstanding	705.5	705.5	705.5	705.5	705.5	705.5
Working Capital	25.26	25.38	38.8	70.57	111.44	129.55
Book Value Per Share	0.19	0.20	0.24	0.31	0.32	0.34
Tangible Book Value	55.3	86.67	112.21	153.26	211.83	227.3
Tangible Book Value Per Share	0.08	0.12	0.16	0.22	0.30	0.32
Machinery	-	101.57	97.67	98.2	99.38	97.3
Leasehold Improvements	-	19.48	18.7	18.86	18.78	19.57

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:

Oct 6, 2026

Data Sources Report a data error