Pacific Legend Group Limited (HKG:8547)

Pacific Legend Group Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3.19	4.93	9.3	23.3	17.82	33.39
Trading Asset Securities	20	20.21	-	-	-	-
Cash & Short-Term Investments	23.19	25.13	9.3	23.3	17.82	33.39
Cash Growth	-7.72%	170.38%	-60.11%	30.74%	-46.62%	-48.23%
Accounts Receivable	24.99	35.08	35.01	43.46	22.92	19.58
Other Receivables	14.38	12.42	28.24	11.94	10.2	4.02
Receivables	39.36	47.5	63.25	58.19	33.12	23.61
Inventory	21.88	23.89	26.39	55.35	52.01	50.19
Prepaid Expenses	3.28	2.81	5.28	5.04	3.22	14.59
Other Current Assets	8.84	8.2	5.48	8.49	9.98	11.49
Total Current Assets	96.55	107.54	109.68	150.37	116.15	133.27
Property, Plant & Equipment	7.9	5.73	2.61	3.77	2.83	6.91
Long-Term Investments	19.95	19.68	15.85	16.53	5.94	6
Other Intangible Assets	-	-	-	0.02	0.04	0.44
Long-Term Accounts Receivable	1.9	2.72	2.52	0.74	1.01	0.7
Other Long-Term Assets	-	-	2.2	8.49	4	4
Total Assets	126.29	135.67	132.86	179.91	129.97	151.31

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.34	2.77	2.85	8.37	2.57	4.48
Accrued Expenses	4	3.58	3.77	9.27	9	8.51
Short-Term Debt	9.22	17.24	9.04	6.52	3.4	0.86
Current Portion of Long-Term Debt	1.34	1.34	1.06	5.13	4.27	-
Current Portion of Leases	6.24	4.77	7.26	11.82	13.06	12.99
Current Income Taxes Payable	0.26	0.26	-	0	0.99	1.08
Current Unearned Revenue	11.33	12.45	5.24	70.33	35.25	15.4
Other Current Liabilities	19.01	23.32	32.98	15.17	5.99	6.83
Total Current Liabilities	53.73	65.71	62.19	126.6	74.53	50.13
Long-Term Leases	3.13	0.76	1.21	6.46	8.31	5.5
Pension & Post-Retirement Benefits	-	6.24	-	5.63	4.87	4.58
Long-Term Deferred Tax Liabilities	-	-	0.07	0.07	-	-
Other Long-Term Liabilities	9.17	2.52	8.28	2.52	2.28	2.41
Total Liabilities	66.03	75.23	71.75	141.27	89.99	62.62

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	59.12	41.05	27.37	19.01	13.2	13.2
Additional Paid-In Capital	128.94	121.71	121.81	114.95	87.98	87.98
Retained Earnings	-128.54	-103.19	-90.46	-97.62	-63.65	-20.29
Comprehensive Income & Other	-2.89	-2.77	0.76	0.76	-0.04	3.81
Total Common Equity	56.62	56.79	59.48	37.1	37.5	84.7
Minority Interest	3.64	3.64	1.63	1.55	2.48	4
Shareholders' Equity	60.26	60.44	61.11	38.64	39.98	88.7
Total Liabilities & Equity	126.29	135.67	132.86	179.91	129.97	151.31

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	19.93	24.1	18.57	29.92	29.04	19.35
Net Cash (Debt)	3.26	1.03	-9.28	-6.62	-11.21	14.05
Net Cash Growth	215.99%	-	-	-	-	-56.65%
Net Cash Per Share	0.01	0.00	-0.04	-0.04	-0.08	0.12
Filing Date Shares Outstanding	591.16	410.54	273.7	190.08	132	132
Total Common Shares Outstanding	591.16	410.54	273.7	190.08	132	132
Working Capital	42.82	41.83	47.49	23.77	41.63	83.14
Book Value Per Share	0.10	0.14	0.22	0.20	0.28	0.64
Tangible Book Value	56.62	56.79	59.48	37.07	37.47	84.26
Tangible Book Value Per Share	0.10	0.14	0.22	0.20	0.28	0.64
Machinery	-	19.66	-	20.47	20.56	22.56

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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 11, 2026

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