Fineland Living Services Group Limited (HKG:9978)

HKG:9978 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	64.28	69.18	64.77	88.13	117.68	90.34
Short-Term Investments	68.17	-	-	-	-	-
Trading Asset Securities	-	-	1.02	4.38	0.52	0.5
Cash & Short-Term Investments	132.45	69.18	65.78	92.52	118.2	90.84
Cash Growth	200.76%	5.16%	-28.90%	-21.73%	30.12%	-34.40%
Accounts Receivable	93.03	103.75	123.74	208.65	287.34	248.9
Other Receivables	-	17.53	17.8	-	48.2	12.27
Receivables	93.03	121.28	141.54	208.65	335.54	261.18
Restricted Cash	2.43	1.39	1.79	2.64	1.15	-
Other Current Assets	-	33.81	36.07	63.64	22.35	21.66
Total Current Assets	227.9	225.65	245.18	367.45	477.24	373.68
Property, Plant & Equipment	8.57	10.11	12.24	14.22	9.74	17.3
Long-Term Investments	7.33	6.69	5.41	3.95	3.72	-
Goodwill	27.94	27.94	39.83	47.65	47.65	31.33
Other Intangible Assets	9.48	12.25	17.79	23.34	28.88	29.15
Long-Term Deferred Tax Assets	2.55	2.65	28.11	17.8	6.61	2.72
Other Long-Term Assets	14.28	14.67	18.19	3.89	-	-
Total Assets	298.06	299.95	366.74	478.29	573.84	454.17

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	74.42	77	76.91	73.56	81.7	61.66
Accrued Expenses	131.16	66.21	66.8	66.31	66.51	68.17
Short-Term Debt	-	-	-	19.37	35.73	-
Current Portion of Leases	0.27	0.29	0.3	0.32	0.06	1.29
Current Income Taxes Payable	8.42	2.68	11.69	12.51	14.01	12.34
Current Unearned Revenue	61.46	75.5	52.98	50.86	47.31	38.06
Other Current Liabilities	1.56	65.39	64.52	73.2	73.65	49.19
Total Current Liabilities	277.28	287.07	273.19	296.12	318.97	230.7
Long-Term Leases	0.32	0.44	0.7	0.88	0.15	2.7
Long-Term Deferred Tax Liabilities	9.96	6.05	7.13	8.36	9.88	10.09
Other Long-Term Liabilities	-	-	-	-	7.34	5.64
Total Liabilities	287.55	293.56	281.02	305.37	336.33	249.12

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	3.4	3.4	3.4	3.4	3.4	3.4
Additional Paid-In Capital	51.68	51.68	51.68	51.68	51.68	51.68
Retained Earnings	-67.03	-75.33	-21.57	55.37	115.98	97.81
Comprehensive Income & Other	0.17	-0.25	0.54	2.32	2.19	5.95
Total Common Equity	-11.78	-20.49	34.06	112.77	173.24	158.84
Minority Interest	22.29	26.89	51.67	60.16	64.27	46.21
Shareholders' Equity	10.5	6.39	85.72	172.93	237.51	205.05
Total Liabilities & Equity	298.06	299.95	366.74	478.29	573.84	454.17

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	0.59	0.73	0.99	20.57	35.94	3.99
Net Cash (Debt)	131.86	68.45	64.79	71.95	82.26	86.85
Net Cash Growth	205.45%	5.65%	-9.95%	-12.53%	-5.29%	-33.88%
Net Cash Per Share	0.33	0.17	0.16	0.18	0.21	0.22
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	-49.38	-61.43	-28.02	71.33	158.28	142.98
Book Value Per Share	-0.03	-0.05	0.09	0.28	0.43	0.40
Tangible Book Value	-49.2	-60.68	-23.57	41.78	96.72	98.36
Tangible Book Value Per Share	-0.12	-0.15	-0.06	0.10	0.24	0.25
Land	-	-	-	-	-	2.89
Buildings	-	4.47	4.47	4.46	2.89	-
Machinery	-	14.52	14.42	12.96	8.9	12.24
Leasehold Improvements	-	5.2	5.2	5.37	4.22	4.28

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 10, 2026

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