Top Standard Corporation (HKG:8510)
Hong Kong · Delayed Price · Currency is HKD 0.1550
+0.0010 (0.65%)
Aug 24, 2026, 2:35 PM HKT
Top Standard Balance Sheet
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 1.68 | 2.59 | 2.42 | 1.18 | 2.98 |
Cash & Short-Term Investments | 1.68 | 2.59 | 2.42 | 1.18 | 2.98 |
Cash Growth | -35.01% | 7.00% | 104.92% | -60.48% | -66.94% |
Accounts Receivable | 1.62 | 0.64 | 0.19 | 0.22 | 0.03 |
Other Receivables | 4.34 | 0.08 | 0.03 | 0.09 | - |
Receivables | 5.96 | 0.72 | 0.22 | 0.31 | 0.03 |
Inventory | 0.72 | 0.8 | 0.4 | 0.58 | 0.25 |
Prepaid Expenses | 0.22 | 0.28 | 0.31 | 0.42 | 0.19 |
Restricted Cash | - | - | - | - | 11.81 |
Other Current Assets | 1.19 | 0.2 | 0.31 | 0.52 | 0.3 |
Total Current Assets | 9.77 | 4.6 | 3.66 | 3.01 | 15.56 |
Property, Plant & Equipment | 0.55 | 0.68 | 9.74 | 5.72 | - |
Long-Term Investments | - | 0.18 | 0.25 | - | - |
Goodwill | - | - | - | 0.11 | 0.11 |
Long-Term Deferred Tax Assets | - | - | 0.32 | - | - |
Other Long-Term Assets | 0.22 | 0.96 | 1.5 | 1.28 | 1.04 |
Total Assets | 10.54 | 6.41 | 15.47 | 10.11 | 16.71 |
Liabilities
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 4.34 | 3.91 | 2.42 | 2.15 | 1.54 |
Accrued Expenses | 7.74 | 6.24 | 4.55 | 12.53 | 10.4 |
Short-Term Debt | 4.63 | 3.63 | 2.72 | 0.34 | 0.05 |
Current Portion of Long-Term Debt | - | 1.72 | 1.6 | - | - |
Current Portion of Leases | 1.27 | 1.51 | 2.43 | 3 | 1.91 |
Other Current Liabilities | 7.57 | 6.05 | 4.3 | 3.53 | 5.05 |
Total Current Liabilities | 25.55 | 23.07 | 18 | 21.55 | 18.95 |
Long-Term Debt | - | - | 1.68 | - | - |
Long-Term Leases | 3.91 | 3.5 | 3.72 | 4.11 | 4.59 |
Long-Term Deferred Tax Liabilities | 0.03 | 0.32 | 0.32 | - | - |
Other Long-Term Liabilities | 0.02 | 0.02 | 0.02 | 0.22 | 0.15 |
Total Liabilities | 29.51 | 26.9 | 23.74 | 25.89 | 23.69 |
Shareholders' Equity
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 23.89 | 19.91 | 16.59 | 13.82 | 13.82 |
Additional Paid-In Capital | 99.34 | 99.38 | 99.43 | 98.69 | 98.69 |
Retained Earnings | -132.28 | -131.27 | -121.47 | -127.48 | -119.97 |
Comprehensive Income & Other | -1.69 | 0.46 | 0.57 | 0.6 | 0.57 |
Total Common Equity | -10.74 | -11.53 | -4.88 | -14.36 | -6.89 |
Minority Interest | -8.24 | -8.96 | -3.39 | -1.41 | -0.1 |
Shareholders' Equity | -18.97 | -20.49 | -8.27 | -15.77 | -6.98 |
Total Liabilities & Equity | 10.54 | 6.41 | 15.47 | 10.11 | 16.71 |
Additional Metrics
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 9.82 | 10.36 | 12.14 | 7.46 | 6.55 |
Net Cash (Debt) | -8.14 | -7.78 | -9.73 | -6.28 | -3.56 |
Net Cash Growth | - | - | - | - | - |
Net Cash Per Share | -0.04 | -0.05 | -0.07 | -0.05 | -0.03 |
Filing Date Shares Outstanding | 238.88 | 199.07 | 165.89 | 138.24 | 138.24 |
Total Common Shares Outstanding | 238.88 | 199.07 | 165.89 | 138.24 | 138.24 |
Working Capital | -15.78 | -18.47 | -14.34 | -18.54 | -3.4 |
Book Value Per Share | -0.04 | -0.06 | -0.03 | -0.10 | -0.05 |
Tangible Book Value | -10.74 | -11.53 | -4.88 | -14.47 | -7 |
Tangible Book Value Per Share | -0.04 | -0.06 | -0.03 | -0.10 | -0.05 |
Machinery | 5.36 | 4.96 | 4.61 | 2.72 | 0.17 |
Leasehold Improvements | 6.13 | 5.68 | 6.83 | 3.31 | - |