Sapphire Corporation Limited (SGX:BRD)

Sapphire Corporation 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	40.13	33.24	61.8	87.39	107.53	118.99
Short-Term Investments	-	-	-	-	0.07	0.04
Trading Asset Securities	1.11	1.46	0.96	0.93	1.64	2.81
Cash & Short-Term Investments	41.24	34.7	62.76	88.31	109.24	121.84
Cash Growth	-17.85%	-44.70%	-28.94%	-19.15%	-10.35%	-29.68%
Accounts Receivable	75.42	67.65	53.16	45.19	67.97	50.06
Other Receivables	11.59	12.08	16.6	3.08	3.4	4.42
Receivables	87.01	79.73	99.76	78.27	94.37	54.48
Inventory	2.41	2.45	0.59	0.02	-	0.23
Prepaid Expenses	29.52	67.41	13.9	24.42	7.34	5.96
Restricted Cash	-	-	-	-	91.7	91.7
Other Current Assets	8.17	8.07	3.2	15.25	0.62	-
Total Current Assets	168.35	192.35	180.2	206.27	303.25	274.2
Property, Plant & Equipment	67.14	72.46	82.56	68.09	59.67	35.74
Long-Term Investments	479.83	469.45	458.91	448.44	417.83	388.74
Other Intangible Assets	0.34	0.36	0.45	0.54	0.1	-
Total Assets	715.66	734.63	722.12	723.34	780.86	698.68

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	18.72	44.93	34.35	37.33	44.53	15.82
Accrued Expenses	1.51	3	2.2	4.62	7.47	9.35
Short-Term Debt	22.71	8.05	13.44	16.35	-	-
Current Portion of Leases	6.78	6.45	5.55	1.9	1.71	1.01
Current Income Taxes Payable	1.77	5.33	0.96	0.86	3.96	3.1
Current Unearned Revenue	-	-	0.3	10	-	-
Other Current Liabilities	27.2	27.78	27.1	23.8	13.1	8.89
Total Current Liabilities	78.68	95.55	83.91	94.85	70.77	38.16
Long-Term Leases	24.84	28.25	34.35	27.56	26.39	1.06
Other Long-Term Liabilities	12.63	12.63	12.63	10.78	7.79	10.92
Total Liabilities	116.15	136.43	130.89	133.19	104.95	50.14

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	350.87	350.87	350.87	350.87	466.7	466.7
Retained Earnings	264.5	263.08	258.19	256.82	222.77	197.72
Comprehensive Income & Other	-29.26	-29.31	-29.81	-29.09	-24.64	-28.48
Total Common Equity	586.11	584.65	579.25	578.61	664.83	635.93
Minority Interest	13.4	13.55	11.98	11.54	11.08	12.6
Shareholders' Equity	599.51	598.2	591.24	590.15	675.91	648.53
Total Liabilities & Equity	715.66	734.63	722.12	723.34	780.86	698.68

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	54.33	42.75	53.35	45.81	28.1	2.07
Net Cash (Debt)	-13.09	-8.05	9.41	42.51	81.14	119.77
Net Cash Growth	-	-	-77.86%	-47.61%	-32.25%	-30.88%
Net Cash Per Share	-0.03	-0.02	0.02	0.10	0.20	0.29
Filing Date Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Total Common Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Working Capital	89.67	96.81	96.3	111.42	232.49	236.04
Book Value Per Share	1.44	1.43	1.42	1.42	1.63	1.56
Tangible Book Value	585.77	584.28	578.81	578.07	664.73	635.93
Tangible Book Value Per Share	1.44	1.43	1.42	1.42	1.63	1.56
Land	-	98.79	98.33	65.36	61.07	35.34
Machinery	-	6.93	7.2	5.55	5.43	5.35
Construction In Progress	-	-	-	10.78	0.78	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 20, 2026

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