SEM Holdings Limited (HKG:9929)

SEM Holdings 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	32.63	62.59	56.13	35.89	19.75	39.1
Short-Term Investments	0.45	1.16	17.21	21.4	22.1	29.21
Cash & Short-Term Investments	33.08	63.74	73.33	57.29	41.84	68.32
Cash Growth	-70.61%	-13.08%	28.02%	36.91%	-38.75%	-38.81%
Accounts Receivable	97.03	133.98	154.66	153.09	170.88	155.91
Other Receivables	1.75	-	-	-	-	1.3
Receivables	98.78	133.98	154.66	153.09	170.88	157.21
Other Current Assets	62.06	1.33	-	18.13	19.58	1.45
Total Current Assets	218.98	199.06	227.99	228.51	232.29	226.98
Property, Plant & Equipment	19.68	18.31	29.6	31.36	36.04	38.12
Long-Term Deferred Tax Assets	-	-	-	-	-	0.25
Other Long-Term Assets	6.31	9	0.01	0.05	0.12	0.12
Total Assets	244.97	226.36	257.6	259.91	268.46	265.46

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	28.61	7.3	6.76	8.24	13.52	19.94
Accrued Expenses	-	0.11	4.21	14.67	16.43	3.04
Current Portion of Long-Term Debt	-	-	0.78	0.74	0.71	0.72
Current Portion of Leases	0.68	0.71	0.43	0.6	0.37	0.87
Current Income Taxes Payable	1.13	-	-	2.7	2.88	3.29
Current Unearned Revenue	5.39	5.24	8.2	0.53	0.14	0.75
Other Current Liabilities	20.91	19.06	19.35	17.64	10.52	5.62
Total Current Liabilities	56.71	32.42	39.73	45.13	44.58	34.23
Long-Term Debt	36.25	-	4.57	5.36	6.1	6.82
Long-Term Leases	3.56	0.31	0.31	0.21	0.57	0.23
Long-Term Deferred Tax Liabilities	0.35	0.33	0.04	0.07	0.1	-
Other Long-Term Liabilities	0.01	0.01	0.01	0.01	-	-
Total Liabilities	96.88	33.07	44.66	50.77	51.34	41.28

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	20	20	20	20	20	20.03
Additional Paid-In Capital	-	81.93	81.93	81.93	81.93	82.05
Retained Earnings	-	91.37	111.02	107.21	115.18	122.1
Shareholders' Equity	148.08	193.29	212.94	209.14	217.11	224.18
Total Liabilities & Equity	244.97	226.36	257.6	259.91	268.46	265.46

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	40.49	1.02	6.09	6.91	7.75	8.64
Net Cash (Debt)	-7.4	62.72	67.24	50.38	34.09	59.68
Net Cash Growth	-	-6.72%	33.48%	47.77%	-42.87%	-46.15%
Net Cash Per Share	-0.00	0.03	0.03	0.03	0.02	0.03
Filing Date Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Total Common Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Working Capital	162.27	166.64	188.27	183.38	187.72	192.75
Book Value Per Share	0.07	0.10	0.11	0.10	0.11	0.11
Tangible Book Value	148.08	193.29	212.94	209.14	217.11	224.18
Tangible Book Value Per Share	0.07	0.10	0.11	0.10	0.11	0.11
Machinery	-	3.66	2.91	2.91	2.61	2.66
Leasehold Improvements	-	5.35	5.35	5.16	5.16	5.08

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 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 5, 2026

Data Sources Report a data error