HK&S HOTELS (00045) Balance Sheet

5.990
+0.070+1.18%

Market Closed May 22 16:05 CST

9.98BMarket Cap31.20P/E (TTM)

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Assets

Current assets

Inventory

12.20%138M

10.08%131M

7.89%123M

35.23%119M

31.03%114M

8.64%88M

16.00%87M

1.25%81M

-10.71%75M

-5.88%80M

Developing and for sale properties

-16.51%1.23B

-45.35%1.62B

-66.41%1.47B

-49.52%2.96B

-15.23%4.38B

21.40%5.85B

--5.17B

--4.82B

----

Accounts receivable

0.86%825M

0.58%870M

-4.10%818M

1.29%865M

3.27%853M

10.48%854M

6.58%826M

8.87%773M

15.84%775M

10.08%710M

Related party payments receivable

----

5.08%62M

9.09%60M

Cash and equivalents

-14.86%762M

10.05%832M

1.59%895M

21.35%756M

50.60%881M

-5.18%623M

22.13%585M

29.08%657M

-7.88%479M

-12.39%509M

Derivative financial instruments-current assets

146.15%32M

3,350.00%69M

550.00%13M

--2M

-86.67%2M

----

--15M

--20M

----

Total current assets

-10.09%2.99B

-25.12%3.52B

-46.71%3.32B

-36.69%4.7B

-6.73%6.23B

16.78%7.42B

380.37%6.68B

367.48%6.35B

4.43%1.39B

-0.59%1.36B

Non-current assets

Property, plant and equipment

4.06%15.85B

8.04%16.63B

-2.73%15.24B

1.93%15.4B

10.02%15.66B

12.32%15.1B

3.54%14.24B

-2.35%13.45B

3.77%13.75B

11.76%13.77B

Investment property

1.78%33.21B

-0.74%32.77B

-1.63%32.63B

-0.31%33.01B

0.84%33.17B

-1.05%33.11B

-13.50%32.9B

-9.66%33.47B

3.71%38.03B

1.67%37.04B

Associated company interest

14.36%462M

7.13%451M

-9.82%404M

-7.88%421M

-2.40%448M

-3.18%457M

-11.73%459M

-10.61%472M

-7.14%520M

-2.40%528M

Interests in Joint Venture

3.81%1.93B

13.25%1.92B

21.78%1.86B

26.25%1.7B

11.44%1.53B

12.55%1.35B

1.70%1.37B

-5.68%1.2B

6.64%1.35B

13.23%1.27B

Derivative financial instruments-non-current assets

----

-87.10%28M

-29.82%153M

-46.94%217M

-34.73%218M

91.12%409M

530.19%334M

--214M

--53M

----

Intangible assets

8.11%453M

5.47%463M

-8.71%419M

-4.57%439M

0.66%459M

3.37%460M

-5.59%456M

-12.75%445M

-9.21%483M

2.62%510M

Deferred tax assets

-0.65%152M

7.14%165M

1.32%153M

-4.94%154M

2.03%151M

22.73%162M

34.55%148M

37.50%132M

57.14%110M

31.51%96M

Total non-current assets

2.38%52.07B

2.13%52.43B

-1.51%50.86B

0.56%51.33B

3.48%51.64B

3.40%51.05B

-8.09%49.9B

-7.22%49.37B

3.72%54.29B

4.37%53.21B

Total assets

1.62%55.05B

-0.15%55.95B

-6.38%54.18B

-4.17%56.03B

2.28%57.87B

4.93%58.47B

1.61%56.58B

2.11%55.72B

3.74%55.69B

4.24%54.57B

Liabilities

Current liabilities

Accounts payable

-1.15%1.8B

11.21%1.86B

-6.51%1.82B

-2.91%1.67B

15.80%1.95B

14.61%1.72B

10.14%1.68B

8.86%1.5B

18.62%1.53B

18.60%1.38B

Tax payable

-20.83%57M

-24.81%97M

-29.41%72M

200.00%129M

363.64%102M

-12.24%43M

-47.62%22M

6.52%49M

23.53%42M

-17.86%46M

Bank loans and overdrafts

-25.50%5.5B

147.70%9.15B

195.05%7.39B

13.77%3.69B

-44.89%2.5B

-62.93%3.25B

125.51%4.54B

202.03%8.76B

6.22%2.02B

123.42%2.9B

Derivative financial instrument-current liabilities

--38M

--12M

----

-66.67%1M

80.00%9M

-82.35%3M

Financial lease liabilities-current liabilities

8.13%173M

11.88%179M

7.38%160M

1.27%160M

-9.70%149M

9.72%158M

1.23%165M

-7.10%144M

13.99%163M

9.15%155M

Total current liabilities

-19.79%7.57B

99.84%11.29B

100.70%9.44B

9.39%5.65B

-26.66%4.71B

-50.57%5.17B

70.70%6.42B

133.25%10.45B

11.58%3.76B

67.58%4.48B

Net current assets

25.06%-4.59B

-715.09%-7.78B

-500.92%-6.12B

-142.34%-954M

471.91%1.53B

154.96%2.25B

111.28%267M

-31.29%-4.1B

-16.26%-2.37B

-138.87%-3.12B

Total assets less current liabilities

6.13%47.48B

-11.37%44.65B

-15.86%44.73B

-5.48%50.38B

5.98%53.16B

17.74%53.3B

-3.39%50.17B

-9.62%45.27B

3.21%51.93B

0.83%50.09B

Non-current liabilities

Long-term bank loan

32.49%7.95B

-51.28%5.42B

-55.25%6B

-18.73%11.12B

25.94%13.41B

169.64%13.68B

-6.30%10.65B

-46.89%5.07B

22.39%11.36B

25.87%9.55B

Long-term accounts payable

-4.14%139M

-0.75%133M

28.32%145M

38.14%134M

17.71%113M

-14.91%97M

-20.00%96M

-0.87%114M

2.56%120M

-44.17%115M

Financial lease liabilities-non-current liabilities

1.88%2.5B

14.88%2.83B

-5.11%2.45B

-3.79%2.46B

-1.64%2.58B

-3.18%2.56B

-10.65%2.63B

-12.49%2.64B

-5.86%2.94B

2.03%3.02B

Deferred tax liability

2.69%686M

2.89%676M

1.52%668M

-3.95%657M

0.15%658M

9.09%684M

8.06%657M

4.33%627M

0.16%608M

-14.02%601M

Derivative financial instruments-non-current liabilities

--23M

--25M

----

-87.50%2M

20.00%6M

220.00%16M

Retirement benefit responsibility

4.76%22M

5.00%21M

11.11%20M

-25.00%18M

9.09%24M

-18.52%22M

Total non-current liabilities

21.88%11.32B

-36.77%9.1B

-44.67%9.29B

-15.54%14.39B

19.50%16.79B

100.86%17.04B

-6.75%14.05B

-36.34%8.48B

14.46%15.06B

16.02%13.32B

Total liabilities

0.87%18.89B

1.75%20.39B

-12.84%18.73B

-9.74%20.04B

5.03%21.49B

17.26%22.2B

8.72%20.46B

6.34%18.93B

13.87%18.82B

25.76%17.8B

Total assets less total liabilities

2.01%36.16B

-1.21%35.56B

-2.56%35.45B

-0.76%35.99B

0.72%36.38B

-1.42%36.27B

-2.02%36.12B

0.06%36.79B

-0.77%36.87B

-3.74%36.77B

Total equity and non-current liabilities

6.13%47.48B

-11.37%44.65B

-15.86%44.73B

-5.48%50.38B

5.98%53.16B

17.74%53.3B

-3.39%50.17B

-9.62%45.27B

3.21%51.93B

0.83%50.09B

Equity

Share capital

0.00%5.95B

1.88%5.95B

0.00%5.84B

Reserve

2.41%30.16B

-1.28%29.56B

-3.25%29.45B

-1.26%29.94B

0.87%30.44B

-1.70%30.33B

-2.41%30.18B

0.74%30.85B

-0.26%30.93B

-3.40%30.62B

Shareholders' Equity

2.00%36.11B

-1.07%35.51B

-2.42%35.4B

-0.75%35.89B

0.73%36.28B

-1.43%36.16B

-2.03%36.02B

0.63%36.69B

-0.22%36.76B

-2.87%36.46B

Non-controlling interest

6.67%48M

-51.49%49M

-55.00%45M

-3.81%101M

-3.85%100M

0.96%105M

0.97%104M

-66.45%104M

-66.56%103M

-52.89%310M

Total equity

2.01%36.16B

-1.21%35.56B

-2.56%35.45B

-0.76%35.99B

0.72%36.38B

-1.42%36.27B

-2.02%36.12B

0.06%36.79B

-0.77%36.87B

-3.74%36.77B

Total equity and total liabilities

1.62%55.05B

-0.15%55.95B

-6.38%54.18B

-4.17%56.03B

2.28%57.87B

4.93%58.47B

1.61%56.58B

2.11%55.72B

3.74%55.69B

4.24%54.57B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

KPMG

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Assets
Current assets
Inventory	12.20%138M	10.08%131M	7.89%123M	35.23%119M	31.03%114M	8.64%88M	16.00%87M	1.25%81M	-10.71%75M	-5.88%80M
Developing and for sale properties	-16.51%1.23B	-45.35%1.62B	-66.41%1.47B	-49.52%2.96B	-15.23%4.38B	21.40%5.85B	--5.17B	--4.82B	----	----
Accounts receivable	0.86%825M	0.58%870M	-4.10%818M	1.29%865M	3.27%853M	10.48%854M	6.58%826M	8.87%773M	15.84%775M	10.08%710M
Related party payments receivable	----	----	----	----	----	----	----	----	5.08%62M	9.09%60M
Cash and equivalents	-14.86%762M	10.05%832M	1.59%895M	21.35%756M	50.60%881M	-5.18%623M	22.13%585M	29.08%657M	-7.88%479M	-12.39%509M
Derivative financial instruments-current assets	146.15%32M	3,350.00%69M	550.00%13M	--2M	-86.67%2M	----	--15M	--20M	----	----
Total current assets	-10.09%2.99B	-25.12%3.52B	-46.71%3.32B	-36.69%4.7B	-6.73%6.23B	16.78%7.42B	380.37%6.68B	367.48%6.35B	4.43%1.39B	-0.59%1.36B
Non-current assets
Property, plant and equipment	4.06%15.85B	8.04%16.63B	-2.73%15.24B	1.93%15.4B	10.02%15.66B	12.32%15.1B	3.54%14.24B	-2.35%13.45B	3.77%13.75B	11.76%13.77B
Investment property	1.78%33.21B	-0.74%32.77B	-1.63%32.63B	-0.31%33.01B	0.84%33.17B	-1.05%33.11B	-13.50%32.9B	-9.66%33.47B	3.71%38.03B	1.67%37.04B
Associated company interest	14.36%462M	7.13%451M	-9.82%404M	-7.88%421M	-2.40%448M	-3.18%457M	-11.73%459M	-10.61%472M	-7.14%520M	-2.40%528M
Interests in Joint Venture	3.81%1.93B	13.25%1.92B	21.78%1.86B	26.25%1.7B	11.44%1.53B	12.55%1.35B	1.70%1.37B	-5.68%1.2B	6.64%1.35B	13.23%1.27B
Derivative financial instruments-non-current assets	----	-87.10%28M	-29.82%153M	-46.94%217M	-34.73%218M	91.12%409M	530.19%334M	--214M	--53M	----
Intangible assets	8.11%453M	5.47%463M	-8.71%419M	-4.57%439M	0.66%459M	3.37%460M	-5.59%456M	-12.75%445M	-9.21%483M	2.62%510M
Deferred tax assets	-0.65%152M	7.14%165M	1.32%153M	-4.94%154M	2.03%151M	22.73%162M	34.55%148M	37.50%132M	57.14%110M	31.51%96M
Total non-current assets	2.38%52.07B	2.13%52.43B	-1.51%50.86B	0.56%51.33B	3.48%51.64B	3.40%51.05B	-8.09%49.9B	-7.22%49.37B	3.72%54.29B	4.37%53.21B
Total assets	1.62%55.05B	-0.15%55.95B	-6.38%54.18B	-4.17%56.03B	2.28%57.87B	4.93%58.47B	1.61%56.58B	2.11%55.72B	3.74%55.69B	4.24%54.57B
Liabilities
Current liabilities
Accounts payable	-1.15%1.8B	11.21%1.86B	-6.51%1.82B	-2.91%1.67B	15.80%1.95B	14.61%1.72B	10.14%1.68B	8.86%1.5B	18.62%1.53B	18.60%1.38B
Tax payable	-20.83%57M	-24.81%97M	-29.41%72M	200.00%129M	363.64%102M	-12.24%43M	-47.62%22M	6.52%49M	23.53%42M	-17.86%46M
Bank loans and overdrafts	-25.50%5.5B	147.70%9.15B	195.05%7.39B	13.77%3.69B	-44.89%2.5B	-62.93%3.25B	125.51%4.54B	202.03%8.76B	6.22%2.02B	123.42%2.9B
Derivative financial instrument-current liabilities	--38M	--12M	----	----	----	----	----	-66.67%1M	80.00%9M	-82.35%3M
Financial lease liabilities-current liabilities	8.13%173M	11.88%179M	7.38%160M	1.27%160M	-9.70%149M	9.72%158M	1.23%165M	-7.10%144M	13.99%163M	9.15%155M
Total current liabilities	-19.79%7.57B	99.84%11.29B	100.70%9.44B	9.39%5.65B	-26.66%4.71B	-50.57%5.17B	70.70%6.42B	133.25%10.45B	11.58%3.76B	67.58%4.48B
Net current assets	25.06%-4.59B	-715.09%-7.78B	-500.92%-6.12B	-142.34%-954M	471.91%1.53B	154.96%2.25B	111.28%267M	-31.29%-4.1B	-16.26%-2.37B	-138.87%-3.12B
Total assets less current liabilities	6.13%47.48B	-11.37%44.65B	-15.86%44.73B	-5.48%50.38B	5.98%53.16B	17.74%53.3B	-3.39%50.17B	-9.62%45.27B	3.21%51.93B	0.83%50.09B
Non-current liabilities
Long-term bank loan	32.49%7.95B	-51.28%5.42B	-55.25%6B	-18.73%11.12B	25.94%13.41B	169.64%13.68B	-6.30%10.65B	-46.89%5.07B	22.39%11.36B	25.87%9.55B
Long-term accounts payable	-4.14%139M	-0.75%133M	28.32%145M	38.14%134M	17.71%113M	-14.91%97M	-20.00%96M	-0.87%114M	2.56%120M	-44.17%115M
Financial lease liabilities-non-current liabilities	1.88%2.5B	14.88%2.83B	-5.11%2.45B	-3.79%2.46B	-1.64%2.58B	-3.18%2.56B	-10.65%2.63B	-12.49%2.64B	-5.86%2.94B	2.03%3.02B
Deferred tax liability	2.69%686M	2.89%676M	1.52%668M	-3.95%657M	0.15%658M	9.09%684M	8.06%657M	4.33%627M	0.16%608M	-14.02%601M
Derivative financial instruments-non-current liabilities	--23M	--25M	----	----	----	----	----	-87.50%2M	20.00%6M	220.00%16M
Retirement benefit responsibility	4.76%22M	5.00%21M	5.00%21M	11.11%20M	11.11%20M	-25.00%18M	-25.00%18M	9.09%24M	9.09%24M	-18.52%22M
Total non-current liabilities	21.88%11.32B	-36.77%9.1B	-44.67%9.29B	-15.54%14.39B	19.50%16.79B	100.86%17.04B	-6.75%14.05B	-36.34%8.48B	14.46%15.06B	16.02%13.32B
Total liabilities	0.87%18.89B	1.75%20.39B	-12.84%18.73B	-9.74%20.04B	5.03%21.49B	17.26%22.2B	8.72%20.46B	6.34%18.93B	13.87%18.82B	25.76%17.8B
Total assets less total liabilities	2.01%36.16B	-1.21%35.56B	-2.56%35.45B	-0.76%35.99B	0.72%36.38B	-1.42%36.27B	-2.02%36.12B	0.06%36.79B	-0.77%36.87B	-3.74%36.77B
Total equity and non-current liabilities	6.13%47.48B	-11.37%44.65B	-15.86%44.73B	-5.48%50.38B	5.98%53.16B	17.74%53.3B	-3.39%50.17B	-9.62%45.27B	3.21%51.93B	0.83%50.09B
Equity
Share capital	0.00%5.95B	0.00%5.95B	1.88%5.95B	1.88%5.95B	0.00%5.84B	0.00%5.84B	0.00%5.84B	0.00%5.84B	0.00%5.84B	0.00%5.84B
Reserve	2.41%30.16B	-1.28%29.56B	-3.25%29.45B	-1.26%29.94B	0.87%30.44B	-1.70%30.33B	-2.41%30.18B	0.74%30.85B	-0.26%30.93B	-3.40%30.62B
Shareholders' Equity	2.00%36.11B	-1.07%35.51B	-2.42%35.4B	-0.75%35.89B	0.73%36.28B	-1.43%36.16B	-2.03%36.02B	0.63%36.69B	-0.22%36.76B	-2.87%36.46B
Non-controlling interest	6.67%48M	-51.49%49M	-55.00%45M	-3.81%101M	-3.85%100M	0.96%105M	0.97%104M	-66.45%104M	-66.56%103M	-52.89%310M
Total equity	2.01%36.16B	-1.21%35.56B	-2.56%35.45B	-0.76%35.99B	0.72%36.38B	-1.42%36.27B	-2.02%36.12B	0.06%36.79B	-0.77%36.87B	-3.74%36.77B
Total equity and total liabilities	1.62%55.05B	-0.15%55.95B	-6.38%54.18B	-4.17%56.03B	2.28%57.87B	4.93%58.47B	1.61%56.58B	2.11%55.72B	3.74%55.69B	4.24%54.57B
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	KPMG	--	KPMG	--	KPMG	--	KPMG	--	KPMG	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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