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MAGNIFICENT (00201)

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  • 0.069
  • +0.001+1.47%
Market Closed May 21 15:47 CST
617.35MMarket Cap69.00P/E (TTM)

MAGNIFICENT (00201) Balance Sheet

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YOY yoy
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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
-0.86%1.16M
-6.50%1.12M
-17.77%1.17M
-43.24%1.2M
25.15%1.42M
102.10%2.11M
9.26%1.13M
0.48%1.05M
1.47%1.04M
2.66%1.04M
Accounts receivable
20.79%13.45M
20.82%9.07M
-39.67%11.14M
11.21%7.51M
14.95%18.46M
-86.99%6.75M
153.46%16.06M
659.68%51.89M
1.62%6.34M
-43.01%6.83M
Advance deposits and other receivables
11.98%10.08M
-0.24%9.64M
15.70%9M
-2.37%9.66M
-26.74%7.78M
4.10%9.9M
37.46%10.62M
20.10%9.51M
-39.88%7.73M
-27.10%7.92M
Cash and equivalents
14.34%232.26M
16.44%174.35M
-34.31%203.14M
-43.61%149.74M
16.30%309.25M
9.33%265.56M
7.29%265.91M
0.17%242.89M
72.93%247.84M
-37.93%242.48M
Financial assets at fair value-current assets
----
----
----
----
----
----
----
----
--12.45M
----
Total current assets
14.48%256.95M
15.51%194.19M
-33.38%224.45M
-40.87%168.11M
14.70%336.91M
-58.55%284.32M
6.66%293.72M
165.56%685.86M
68.51%275.39M
-37.70%258.27M
Non-current assets
Property, plant and equipment
-2.72%3.53B
-2.35%3.61B
-3.48%3.63B
-1.74%3.7B
-0.49%3.76B
55.15%3.77B
31.35%3.78B
-17.01%2.43B
14.24%2.88B
13.10%2.92B
Investment property
5.58%1.09B
6.55%1.12B
-2.87%1.03B
-1.11%1.05B
4.02%1.06B
2.69%1.06B
-9.04%1.02B
-4.60%1.03B
-24.76%1.12B
-21.74%1.08B
Advance payment
----
----
----
----
----
----
----
--142.07M
----
----
Total non-current assets
-1.20%4.72B
-0.80%4.83B
-3.47%4.78B
-2.66%4.87B
-0.45%4.95B
32.84%5B
19.07%4.97B
-9.82%3.77B
-0.76%4.18B
-0.19%4.18B
Total assets
-0.50%4.98B
-0.25%5.03B
-5.37%5B
-4.72%5.04B
0.40%5.29B
18.76%5.29B
18.30%5.27B
0.39%4.45B
1.83%4.45B
-3.57%4.44B
Liabilities
Current liabilities
Accounts payable
7.25%50.86M
21.05%39.69M
15.34%47.42M
-2.23%32.78M
-20.81%41.11M
4.21%33.53M
50.71%51.92M
0.29%32.18M
13.23%34.45M
-19.35%32.08M
Tax payable
48.86%6.83M
-77.20%8.25M
-86.63%4.59M
79.42%36.17M
107.95%34.31M
-4.00%20.16M
219.77%16.5M
186.68%21M
-44.13%5.16M
28.96%7.33M
Amounts payable to associated parties-current liabilities
-27.17%258.44M
-0.46%334.63M
-34.90%354.88M
-46.71%336.17M
-11.37%545.11M
541.12%630.8M
216.77%615.06M
-48.51%98.39M
45.04%194.17M
677.97%191.09M
Advance payment
-23.47%1.37M
-23.33%1.57M
-25.28%1.79M
-4.39%2.05M
-15.88%2.39M
19.45%2.14M
51.31%2.84M
0.79%1.79M
-11.88%1.88M
-49.32%1.78M
Bank loans and overdrafts
-76.82%80M
155.34%301.3M
251.31%345.15M
1,080.00%118M
346.58%98.25M
-97.46%10M
-92.91%22M
16.00%393.86M
230.75%310.3M
-33.25%339.55M
Other current liabilities
----
----
----
----
-88.25%1.75M
----
--14.93M
----
----
----
Total current liabilities
-46.60%406.79M
30.13%693.06M
4.41%761.85M
-24.22%532.61M
0.10%729.7M
16.23%702.8M
27.36%728.99M
1.81%604.68M
99.09%572.4M
1.50%593.91M
Net current assets
72.12%-149.84M
-36.87%-498.88M
-36.82%-537.41M
12.90%-364.5M
9.76%-392.8M
-615.51%-418.49M
-46.55%-435.27M
124.19%81.18M
-139.38%-297.01M
-96.77%-335.64M
Total assets less current liabilities
7.79%4.57B
-3.85%4.33B
-6.94%4.24B
-1.73%4.51B
0.44%4.56B
19.16%4.58B
16.96%4.54B
0.17%3.85B
-5.01%3.88B
-4.31%3.84B
Non-current liabilities
Long-term bank loan
--243.91M
----
----
-0.10%230.07M
5.61%232.05M
--230.3M
--219.72M
----
----
----
Deferred tax liability
3.59%106.19M
-1.04%100.89M
-1.06%102.51M
33.87%101.94M
23.28%103.6M
-16.99%76.15M
-6.72%84.04M
2.74%91.74M
0.74%90.1M
-0.85%89.29M
Special items of non-current liabilities
11.93%1.13M
11.93%1.13M
0.00%1.01M
0.00%1.01M
--1.01M
0.00%1.01M
----
-26.35%1.01M
2.10%1.26M
493.91%1.37M
Total non-current liabilities
239.31%351.23M
-69.37%102.01M
-69.25%103.51M
8.31%333.02M
10.83%336.66M
231.52%307.46M
232.49%303.75M
2.30%92.74M
-73.47%91.36M
-72.44%90.65M
Total liabilities
-12.40%758.02M
-8.15%795.08M
-18.85%865.37M
-14.32%865.63M
3.26%1.07B
44.86%1.01B
55.59%1.03B
1.88%697.42M
5.04%663.76M
-25.11%684.56M
Total assets less total liabilities
1.99%4.22B
1.38%4.23B
-1.97%4.14B
-2.45%4.17B
-0.30%4.22B
13.92%4.28B
11.76%4.23B
0.12%3.75B
1.29%3.79B
1.77%3.75B
Total equity and non-current liabilities
7.79%4.57B
-3.85%4.33B
-6.94%4.24B
-1.73%4.51B
0.44%4.56B
19.16%4.58B
16.96%4.54B
0.17%3.85B
-5.01%3.88B
-4.31%3.84B
Equity
Share capital
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
0.00%841.93M
Reserve
2.51%3.37B
1.76%3.38B
-2.45%3.29B
-3.04%3.32B
-0.37%3.37B
18.01%3.43B
15.19%3.38B
0.15%2.9B
1.39%2.94B
2.01%2.9B
Shareholders' Equity
2.00%4.21B
1.40%4.22B
-1.96%4.13B
-2.44%4.17B
-0.30%4.21B
13.96%4.27B
11.81%4.23B
0.12%3.75B
1.08%3.78B
1.55%3.74B
Non-controlling interest
-1.87%6.51M
-8.87%6.45M
-8.63%6.64M
-5.16%7.08M
-1.89%7.26M
-7.72%7.46M
-7.91%7.4M
1.44%8.09M
--8.04M
--7.97M
Total equity
1.99%4.22B
1.38%4.23B
-1.97%4.14B
-2.45%4.17B
-0.30%4.22B
13.92%4.28B
11.76%4.23B
0.12%3.75B
1.29%3.79B
1.77%3.75B
Total equity and total liabilities
-0.50%4.98B
-0.25%5.03B
-5.37%5B
-4.72%5.04B
0.40%5.29B
18.76%5.29B
18.30%5.27B
0.39%4.45B
1.83%4.45B
-3.57%4.44B
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
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
(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 -0.86%1.16M-6.50%1.12M-17.77%1.17M-43.24%1.2M25.15%1.42M102.10%2.11M9.26%1.13M0.48%1.05M1.47%1.04M2.66%1.04M
Accounts receivable 20.79%13.45M20.82%9.07M-39.67%11.14M11.21%7.51M14.95%18.46M-86.99%6.75M153.46%16.06M659.68%51.89M1.62%6.34M-43.01%6.83M
Advance deposits and other receivables 11.98%10.08M-0.24%9.64M15.70%9M-2.37%9.66M-26.74%7.78M4.10%9.9M37.46%10.62M20.10%9.51M-39.88%7.73M-27.10%7.92M
Cash and equivalents 14.34%232.26M16.44%174.35M-34.31%203.14M-43.61%149.74M16.30%309.25M9.33%265.56M7.29%265.91M0.17%242.89M72.93%247.84M-37.93%242.48M
Financial assets at fair value-current assets ----------------------------------12.45M----
Total current assets 14.48%256.95M15.51%194.19M-33.38%224.45M-40.87%168.11M14.70%336.91M-58.55%284.32M6.66%293.72M165.56%685.86M68.51%275.39M-37.70%258.27M
Non-current assets
Property, plant and equipment -2.72%3.53B-2.35%3.61B-3.48%3.63B-1.74%3.7B-0.49%3.76B55.15%3.77B31.35%3.78B-17.01%2.43B14.24%2.88B13.10%2.92B
Investment property 5.58%1.09B6.55%1.12B-2.87%1.03B-1.11%1.05B4.02%1.06B2.69%1.06B-9.04%1.02B-4.60%1.03B-24.76%1.12B-21.74%1.08B
Advance payment ------------------------------142.07M--------
Total non-current assets -1.20%4.72B-0.80%4.83B-3.47%4.78B-2.66%4.87B-0.45%4.95B32.84%5B19.07%4.97B-9.82%3.77B-0.76%4.18B-0.19%4.18B
Total assets -0.50%4.98B-0.25%5.03B-5.37%5B-4.72%5.04B0.40%5.29B18.76%5.29B18.30%5.27B0.39%4.45B1.83%4.45B-3.57%4.44B
Liabilities
Current liabilities
Accounts payable 7.25%50.86M21.05%39.69M15.34%47.42M-2.23%32.78M-20.81%41.11M4.21%33.53M50.71%51.92M0.29%32.18M13.23%34.45M-19.35%32.08M
Tax payable 48.86%6.83M-77.20%8.25M-86.63%4.59M79.42%36.17M107.95%34.31M-4.00%20.16M219.77%16.5M186.68%21M-44.13%5.16M28.96%7.33M
Amounts payable to associated parties-current liabilities -27.17%258.44M-0.46%334.63M-34.90%354.88M-46.71%336.17M-11.37%545.11M541.12%630.8M216.77%615.06M-48.51%98.39M45.04%194.17M677.97%191.09M
Advance payment -23.47%1.37M-23.33%1.57M-25.28%1.79M-4.39%2.05M-15.88%2.39M19.45%2.14M51.31%2.84M0.79%1.79M-11.88%1.88M-49.32%1.78M
Bank loans and overdrafts -76.82%80M155.34%301.3M251.31%345.15M1,080.00%118M346.58%98.25M-97.46%10M-92.91%22M16.00%393.86M230.75%310.3M-33.25%339.55M
Other current liabilities -----------------88.25%1.75M------14.93M------------
Total current liabilities -46.60%406.79M30.13%693.06M4.41%761.85M-24.22%532.61M0.10%729.7M16.23%702.8M27.36%728.99M1.81%604.68M99.09%572.4M1.50%593.91M
Net current assets 72.12%-149.84M-36.87%-498.88M-36.82%-537.41M12.90%-364.5M9.76%-392.8M-615.51%-418.49M-46.55%-435.27M124.19%81.18M-139.38%-297.01M-96.77%-335.64M
Total assets less current liabilities 7.79%4.57B-3.85%4.33B-6.94%4.24B-1.73%4.51B0.44%4.56B19.16%4.58B16.96%4.54B0.17%3.85B-5.01%3.88B-4.31%3.84B
Non-current liabilities
Long-term bank loan --243.91M---------0.10%230.07M5.61%232.05M--230.3M--219.72M------------
Deferred tax liability 3.59%106.19M-1.04%100.89M-1.06%102.51M33.87%101.94M23.28%103.6M-16.99%76.15M-6.72%84.04M2.74%91.74M0.74%90.1M-0.85%89.29M
Special items of non-current liabilities 11.93%1.13M11.93%1.13M0.00%1.01M0.00%1.01M--1.01M0.00%1.01M-----26.35%1.01M2.10%1.26M493.91%1.37M
Total non-current liabilities 239.31%351.23M-69.37%102.01M-69.25%103.51M8.31%333.02M10.83%336.66M231.52%307.46M232.49%303.75M2.30%92.74M-73.47%91.36M-72.44%90.65M
Total liabilities -12.40%758.02M-8.15%795.08M-18.85%865.37M-14.32%865.63M3.26%1.07B44.86%1.01B55.59%1.03B1.88%697.42M5.04%663.76M-25.11%684.56M
Total assets less total liabilities 1.99%4.22B1.38%4.23B-1.97%4.14B-2.45%4.17B-0.30%4.22B13.92%4.28B11.76%4.23B0.12%3.75B1.29%3.79B1.77%3.75B
Total equity and non-current liabilities 7.79%4.57B-3.85%4.33B-6.94%4.24B-1.73%4.51B0.44%4.56B19.16%4.58B16.96%4.54B0.17%3.85B-5.01%3.88B-4.31%3.84B
Equity
Share capital 0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M0.00%841.93M
Reserve 2.51%3.37B1.76%3.38B-2.45%3.29B-3.04%3.32B-0.37%3.37B18.01%3.43B15.19%3.38B0.15%2.9B1.39%2.94B2.01%2.9B
Shareholders' Equity 2.00%4.21B1.40%4.22B-1.96%4.13B-2.44%4.17B-0.30%4.21B13.96%4.27B11.81%4.23B0.12%3.75B1.08%3.78B1.55%3.74B
Non-controlling interest -1.87%6.51M-8.87%6.45M-8.63%6.64M-5.16%7.08M-1.89%7.26M-7.72%7.46M-7.91%7.4M1.44%8.09M--8.04M--7.97M
Total equity 1.99%4.22B1.38%4.23B-1.97%4.14B-2.45%4.17B-0.30%4.22B13.92%4.28B11.76%4.23B0.12%3.75B1.29%3.79B1.77%3.75B
Total equity and total liabilities -0.50%4.98B-0.25%5.03B-5.37%5B-4.72%5.04B0.40%5.29B18.76%5.29B18.30%5.27B0.39%4.45B1.83%4.45B-3.57%4.44B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--

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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