PAK FAH YEOW (00239) Balance Sheet

2.430
-0.010-0.41%

Market Closed May 22 15:46 CST

757.29MMarket Cap8.29P/E (TTM)

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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

4.56%12.63M

37.64%15.72M

-0.93%12.08M

-10.38%11.42M

-22.93%12.2M

-40.10%12.74M

4.52%15.83M

-12.11%21.27M

-17.78%15.14M

-6.66%24.2M

Accounts receivable

-17.99%27.24M

23.90%19.02M

20.92%33.22M

-58.05%15.35M

56.82%27.47M

119.98%36.6M

34.67%17.52M

51.77%16.64M

-49.02%13.01M

-39.69%10.96M

Withholding and tax receivable

1.99%4M

----

--3.92M

----

-97.76%9K

-99.67%9K

1,332.14%401K

Cash and equivalents

20.10%331.27M

-2.42%343.75M

3.88%275.82M

53.52%352.28M

56.70%265.51M

34.00%229.46M

2.90%169.44M

11.69%171.24M

40.37%164.66M

31.36%153.32M

Financial assets at fair value-current assets

-6.58%13.27M

43.59%18.03M

17.43%14.2M

9.06%12.56M

10.96%12.09M

20.64%11.52M

-19.98%10.9M

-32.60%9.55M

-3.92%13.62M

-2.99%14.16M

Total current assets

14.49%388.41M

1.25%396.53M

6.92%339.24M

34.89%391.61M

48.48%317.27M

32.75%290.32M

3.51%213.68M

7.71%218.71M

15.91%206.44M

15.73%203.05M

Non-current assets

Property, plant and equipment

-24.43%203.06M

-26.72%216.5M

-17.73%268.69M

-15.23%295.44M

-2.86%326.6M

5.71%348.53M

-0.26%336.22M

-2.39%329.69M

4.33%337.12M

-1.40%337.77M

Investment property

0.64%228.5M

-3.71%230.77M

-11.06%227.04M

-10.04%239.68M

-3.65%255.26M

-0.02%266.44M

-7.24%264.94M

-6.11%266.48M

0.18%285.62M

-2.98%283.83M

Financial assets at fair value-non-current assets

-0.74%4.83M

-0.27%4.85M

-0.63%4.87M

-1.25%4.9M

-3.16%4.9M

-2.88%4.96M

-8.75%5.06M

-8.61%5.11M

-3.78%5.54M

Intangible assets

0.00%2.45M

Deferred tax assets

5.82%1.13M

11.57%1.14M

8.44%1.07M

10.75%1.02M

11.33%983K

-15.50%921K

-12.92%883K

3.12%1.09M

-0.69%1.01M

--1.06M

Total non-current assets

-12.72%439.97M

-16.14%455.72M

-14.58%504.11M

-12.80%543.45M

-3.16%590.19M

3.05%623.24M

-3.46%609.45M

-4.10%604.77M

2.27%631.31M

-1.97%630.64M

Total assets

-1.78%828.37M

-8.86%852.25M

-7.06%843.35M

2.35%935.07M

10.24%907.47M

10.94%913.56M

-1.74%823.14M

-1.23%823.48M

5.32%837.75M

1.82%833.7M

Liabilities

Current liabilities

Accounts payable

-7.13%12.95M

-7.94%16.5M

-36.55%13.94M

23.61%17.92M

79.63%21.97M

14.73%14.5M

11.96%12.23M

-18.54%12.64M

2.70%10.92M

-27.99%15.52M

Tax payable

43.81%2.02M

-79.48%6.04M

-91.39%1.41M

127.90%29.43M

1,660.84%16.32M

98.34%12.91M

-74.05%927K

222.17%6.51M

192.79%3.57M

-52.73%2.02M

Dividend payable

-1.44%1.03M

-12.02%33.65M

20.05%1.04M

73.94%38.24M

6.24%868K

20.69%21.99M

4.48%817K

44.75%18.22M

2.76%782K

0.06%12.59M

Bank loans and overdrafts

14.03%4.79M

16.21%4.79M

-11.25%4.2M

-24.91%4.12M

-13.81%4.74M

-60.53%5.49M

-66.10%5.5M

-19.92%13.9M

-9.22%16.21M

3.08%17.36M

Deferred income-current liabilities

10.20%324K

9.12%311K

2.44%294K

7.95%285K

7.09%287K

13.79%264K

-4.63%268K

-11.79%232K

8.91%281K

16.37%263K

Total current liabilities

1.09%21.11M

-31.91%61.29M

-52.73%20.89M

63.19%90M

123.85%44.19M

7.09%55.15M

-37.87%19.74M

7.87%51.5M

3.37%31.77M

-13.92%47.75M

Net current assets

15.37%367.3M

11.15%335.24M

16.58%318.35M

28.25%301.61M

40.81%273.09M

40.65%235.17M

11.04%193.94M

7.66%167.2M

18.53%174.67M

29.43%155.31M

Total assets less current liabilities

-1.85%807.26M

-6.40%790.96M

-4.73%822.47M

-1.55%845.06M

7.45%863.28M

11.20%858.41M

-0.32%803.4M

-1.78%771.98M

5.40%805.98M

2.96%785.95M

Non-current liabilities

Deferred tax liability

-23.89%32.21M

-26.39%34.09M

-17.03%42.33M

-14.90%46.31M

-1.85%51.02M

7.67%54.42M

1.51%51.98M

-0.36%50.54M

8.21%51.2M

2.18%50.73M

Deferred income-non-current liabilities

9.29%43.38M

11.86%43.72M

1.65%39.69M

1.79%39.09M

6.19%39.05M

10.02%38.4M

-5.31%36.77M

-10.76%34.9M

8.20%38.84M

23.77%39.11M

Retirement benefit responsibility

5.85%6.84M

11.61%6.9M

8.49%6.47M

10.78%6.18M

11.38%5.96M

-15.50%5.58M

-12.95%5.35M

3.11%6.61M

-0.68%6.15M

30.68%6.41M

Special items of non-current liabilities

0.00%2.07M

Total non-current liabilities

-6.68%84.51M

-7.34%86.78M

-7.68%90.56M

-6.79%93.65M

2.00%98.1M

6.75%100.48M

-2.12%96.17M

-4.27%94.13M

7.42%98.26M

11.45%98.32M

Total liabilities

-5.22%105.63M

-19.38%148.07M

-21.67%111.45M

18.01%183.66M

22.75%142.28M

6.87%155.63M

-10.86%115.91M

-0.30%145.63M

6.40%130.03M

1.65%146.07M

Total assets less total liabilities

-1.25%722.75M

-6.29%704.18M

-4.35%731.91M

-0.86%751.41M

8.20%765.18M

11.81%757.93M

-0.07%707.23M

-1.42%677.85M

5.13%707.72M

1.86%687.63M

Total equity and non-current liabilities

-1.85%807.26M

-6.40%790.96M

-4.73%822.47M

-1.55%845.06M

7.45%863.28M

11.20%858.41M

-0.32%803.4M

-1.78%771.98M

5.40%805.98M

2.96%785.95M

Equity

Share capital

0.00%15.58M

Share premium

-1.28%707.17M

-6.42%688.6M

-4.44%716.33M

-0.88%735.83M

8.38%749.6M

12.09%742.35M

-0.07%691.64M

-1.45%662.27M

5.25%692.14M

1.90%672.05M

Shareholders' Equity

-1.25%722.75M

-6.29%704.18M

-4.35%731.91M

-0.86%751.41M

8.20%765.18M

11.81%757.93M

-0.07%707.23M

-1.42%677.85M

5.13%707.72M

1.86%687.63M

Total equity

-1.25%722.75M

-6.29%704.18M

-4.35%731.91M

-0.86%751.41M

8.20%765.18M

11.81%757.93M

-0.07%707.23M

-1.42%677.85M

5.13%707.72M

1.86%687.63M

Total equity and total liabilities

-1.78%828.37M

-8.86%852.25M

-7.06%843.35M

2.35%935.07M

10.24%907.47M

10.94%913.56M

-1.74%823.14M

-1.23%823.48M

5.32%837.75M

1.82%833.7M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Furui Mazze Certified Public Accountants Co., Ltd.

	(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	4.56%12.63M	37.64%15.72M	-0.93%12.08M	-10.38%11.42M	-22.93%12.2M	-40.10%12.74M	4.52%15.83M	-12.11%21.27M	-17.78%15.14M	-6.66%24.2M
Accounts receivable	-17.99%27.24M	23.90%19.02M	20.92%33.22M	-58.05%15.35M	56.82%27.47M	119.98%36.6M	34.67%17.52M	51.77%16.64M	-49.02%13.01M	-39.69%10.96M
Withholding and tax receivable	1.99%4M	----	--3.92M	----	----	----	----	-97.76%9K	-99.67%9K	1,332.14%401K
Cash and equivalents	20.10%331.27M	-2.42%343.75M	3.88%275.82M	53.52%352.28M	56.70%265.51M	34.00%229.46M	2.90%169.44M	11.69%171.24M	40.37%164.66M	31.36%153.32M
Financial assets at fair value-current assets	-6.58%13.27M	43.59%18.03M	17.43%14.2M	9.06%12.56M	10.96%12.09M	20.64%11.52M	-19.98%10.9M	-32.60%9.55M	-3.92%13.62M	-2.99%14.16M
Total current assets	14.49%388.41M	1.25%396.53M	6.92%339.24M	34.89%391.61M	48.48%317.27M	32.75%290.32M	3.51%213.68M	7.71%218.71M	15.91%206.44M	15.73%203.05M
Non-current assets
Property, plant and equipment	-24.43%203.06M	-26.72%216.5M	-17.73%268.69M	-15.23%295.44M	-2.86%326.6M	5.71%348.53M	-0.26%336.22M	-2.39%329.69M	4.33%337.12M	-1.40%337.77M
Investment property	0.64%228.5M	-3.71%230.77M	-11.06%227.04M	-10.04%239.68M	-3.65%255.26M	-0.02%266.44M	-7.24%264.94M	-6.11%266.48M	0.18%285.62M	-2.98%283.83M
Financial assets at fair value-non-current assets	-0.74%4.83M	-0.27%4.85M	-0.63%4.87M	-0.63%4.87M	-1.25%4.9M	-3.16%4.9M	-2.88%4.96M	-8.75%5.06M	-8.61%5.11M	-3.78%5.54M
Intangible assets	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M	0.00%2.45M
Deferred tax assets	5.82%1.13M	11.57%1.14M	8.44%1.07M	10.75%1.02M	11.33%983K	-15.50%921K	-12.92%883K	3.12%1.09M	-0.69%1.01M	--1.06M
Total non-current assets	-12.72%439.97M	-16.14%455.72M	-14.58%504.11M	-12.80%543.45M	-3.16%590.19M	3.05%623.24M	-3.46%609.45M	-4.10%604.77M	2.27%631.31M	-1.97%630.64M
Total assets	-1.78%828.37M	-8.86%852.25M	-7.06%843.35M	2.35%935.07M	10.24%907.47M	10.94%913.56M	-1.74%823.14M	-1.23%823.48M	5.32%837.75M	1.82%833.7M
Liabilities
Current liabilities
Accounts payable	-7.13%12.95M	-7.94%16.5M	-36.55%13.94M	23.61%17.92M	79.63%21.97M	14.73%14.5M	11.96%12.23M	-18.54%12.64M	2.70%10.92M	-27.99%15.52M
Tax payable	43.81%2.02M	-79.48%6.04M	-91.39%1.41M	127.90%29.43M	1,660.84%16.32M	98.34%12.91M	-74.05%927K	222.17%6.51M	192.79%3.57M	-52.73%2.02M
Dividend payable	-1.44%1.03M	-12.02%33.65M	20.05%1.04M	73.94%38.24M	6.24%868K	20.69%21.99M	4.48%817K	44.75%18.22M	2.76%782K	0.06%12.59M
Bank loans and overdrafts	14.03%4.79M	16.21%4.79M	-11.25%4.2M	-24.91%4.12M	-13.81%4.74M	-60.53%5.49M	-66.10%5.5M	-19.92%13.9M	-9.22%16.21M	3.08%17.36M
Deferred income-current liabilities	10.20%324K	9.12%311K	2.44%294K	7.95%285K	7.09%287K	13.79%264K	-4.63%268K	-11.79%232K	8.91%281K	16.37%263K
Total current liabilities	1.09%21.11M	-31.91%61.29M	-52.73%20.89M	63.19%90M	123.85%44.19M	7.09%55.15M	-37.87%19.74M	7.87%51.5M	3.37%31.77M	-13.92%47.75M
Net current assets	15.37%367.3M	11.15%335.24M	16.58%318.35M	28.25%301.61M	40.81%273.09M	40.65%235.17M	11.04%193.94M	7.66%167.2M	18.53%174.67M	29.43%155.31M
Total assets less current liabilities	-1.85%807.26M	-6.40%790.96M	-4.73%822.47M	-1.55%845.06M	7.45%863.28M	11.20%858.41M	-0.32%803.4M	-1.78%771.98M	5.40%805.98M	2.96%785.95M
Non-current liabilities
Deferred tax liability	-23.89%32.21M	-26.39%34.09M	-17.03%42.33M	-14.90%46.31M	-1.85%51.02M	7.67%54.42M	1.51%51.98M	-0.36%50.54M	8.21%51.2M	2.18%50.73M
Deferred income-non-current liabilities	9.29%43.38M	11.86%43.72M	1.65%39.69M	1.79%39.09M	6.19%39.05M	10.02%38.4M	-5.31%36.77M	-10.76%34.9M	8.20%38.84M	23.77%39.11M
Retirement benefit responsibility	5.85%6.84M	11.61%6.9M	8.49%6.47M	10.78%6.18M	11.38%5.96M	-15.50%5.58M	-12.95%5.35M	3.11%6.61M	-0.68%6.15M	30.68%6.41M
Special items of non-current liabilities	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M	0.00%2.07M
Total non-current liabilities	-6.68%84.51M	-7.34%86.78M	-7.68%90.56M	-6.79%93.65M	2.00%98.1M	6.75%100.48M	-2.12%96.17M	-4.27%94.13M	7.42%98.26M	11.45%98.32M
Total liabilities	-5.22%105.63M	-19.38%148.07M	-21.67%111.45M	18.01%183.66M	22.75%142.28M	6.87%155.63M	-10.86%115.91M	-0.30%145.63M	6.40%130.03M	1.65%146.07M
Total assets less total liabilities	-1.25%722.75M	-6.29%704.18M	-4.35%731.91M	-0.86%751.41M	8.20%765.18M	11.81%757.93M	-0.07%707.23M	-1.42%677.85M	5.13%707.72M	1.86%687.63M
Total equity and non-current liabilities	-1.85%807.26M	-6.40%790.96M	-4.73%822.47M	-1.55%845.06M	7.45%863.28M	11.20%858.41M	-0.32%803.4M	-1.78%771.98M	5.40%805.98M	2.96%785.95M
Equity
Share capital	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M	0.00%15.58M
Share premium	-1.28%707.17M	-6.42%688.6M	-4.44%716.33M	-0.88%735.83M	8.38%749.6M	12.09%742.35M	-0.07%691.64M	-1.45%662.27M	5.25%692.14M	1.90%672.05M
Shareholders' Equity	-1.25%722.75M	-6.29%704.18M	-4.35%731.91M	-0.86%751.41M	8.20%765.18M	11.81%757.93M	-0.07%707.23M	-1.42%677.85M	5.13%707.72M	1.86%687.63M
Total equity	-1.25%722.75M	-6.29%704.18M	-4.35%731.91M	-0.86%751.41M	8.20%765.18M	11.81%757.93M	-0.07%707.23M	-1.42%677.85M	5.13%707.72M	1.86%687.63M
Total equity and total liabilities	-1.78%828.37M	-8.86%852.25M	-7.06%843.35M	2.35%935.07M	10.24%907.47M	10.94%913.56M	-1.74%823.14M	-1.23%823.48M	5.32%837.75M	1.82%833.7M
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	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--

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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