BUILD KING HOLD (00240) Balance Sheet

1.770
0.0000.00%

Market Closed May 22 15:50 CST

2.20BMarket Cap4.85P/E (TTM)

All

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

7.35%146.21M

-70.96%130.96M

-71.67%136.2M

-3.79%450.89M

319.82%480.71M

668.48%468.67M

214.34%114.5M

222.92%60.99M

185.69%36.43M

-44.22%18.89M

Accounts receivable

-19.48%799.09M

8.70%950.11M

3.14%992.4M

12.64%874.03M

36.47%962.19M

11.37%775.95M

3.32%705.04M

50.91%696.75M

44.38%682.39M

-25.22%461.69M

Related party payments receivable

-30.25%78.66M

204.46%61.77M

185.30%112.78M

-24.75%20.29M

14.65%39.53M

-44.94%26.96M

11.14%34.48M

25.05%48.96M

-55.59%31.02M

-23.53%39.15M

Withholding and tax receivable

-49.52%4.18M

-81.05%3.34M

-63.57%8.27M

-18.83%17.6M

5.64%22.7M

-10.78%21.68M

-42.66%21.49M

-14.32%24.3M

7.02%37.48M

14.88%28.37M

Cash and equivalents

69.01%2.59B

71.75%1.94B

17.77%1.53B

-8.84%1.13B

-36.20%1.3B

-27.93%1.24B

16.04%2.04B

12.25%1.72B

15.86%1.76B

-0.08%1.53B

Fixed time deposit-current assets

-58.53%557K

-44.34%610K

-96.24%1.34M

-96.75%1.1M

-84.82%35.7M

-64.34%33.77M

1,063.29%235.1M

-64.00%94.7M

-74.59%20.21M

92,515.49%263.03M

Secured deposit

12.10%90.25M

9.23%89.45M

15.68%80.51M

19.42%81.89M

-5.98%69.59M

-9.55%68.57M

-4.79%74.02M

1.33%75.82M

95.92%77.75M

15.68%74.82M

Financial assets at fair value-current assets

-84.17%72.84M

-94.53%44.75M

749.62%460.16M

60.92%818.43M

-54.39%54.16M

162.74%508.59M

-68.71%118.74M

-58.85%193.57M

-22.57%379.52M

145.39%470.37M

Special items of current assets

----

--2.33M

----

Total current assets

-0.38%7.32B

3.53%7.09B

10.83%7.34B

8.76%6.85B

5.07%6.63B

12.61%6.3B

6.59%6.31B

15.97%5.59B

31.22%5.92B

19.12%4.82B

Non-current assets

Property, plant and equipment

2.83%471.8M

3.69%457.95M

4.17%458.81M

-0.11%441.65M

-5.77%440.44M

-13.96%442.14M

-5.34%467.39M

26.01%513.87M

35.53%493.76M

28.57%407.81M

Associated company interest

9.61%38.84M

214.57%37.54M

556.84%35.43M

120.92%11.93M

30.57%5.39M

57.26%5.4M

7.75%4.13M

-9.29%3.44M

-8.45%3.83M

-12.44%3.79M

Interests in Joint Venture

-31.01%4.16M

-27.70%5.34M

-90.04%6.03M

-88.19%7.39M

-6.26%60.57M

-56.79%62.55M

-58.96%64.61M

-21.33%144.78M

-10.96%157.44M

12.90%184.03M

Financial assets at fair value-non-current assets

0.00%328.56M

26,831.07%328.56M

-55.36%328.56M

-99.64%1.22M

60,224.10%735.95M

5,626.93%343.62M

-79.67%1.22M

--6M

----

Intangible assets

-7.56%200.46M

-33.07%201.23M

-30.91%216.84M

-3.65%300.67M

-5.27%313.83M

-10.59%312.04M

-21.53%331.3M

18.52%349.01M

56.99%422.22M

179.58%294.49M

Goodwill

0.00%30.55M

Total non-current assets

-1.44%1.12B

26.30%1.12B

-33.11%1.13B

-31.69%885.04M

66.73%1.69B

13.63%1.3B

-16.16%1.02B

13.07%1.14B

29.46%1.21B

37.55%1.01B

Total assets

-0.52%8.43B

6.14%8.21B

1.89%8.48B

1.86%7.73B

13.62%8.32B

12.78%7.59B

2.73%7.32B

15.47%6.73B

30.92%7.13B

21.95%5.83B

Liabilities

Current liabilities

Accounts payable

-15.47%3.87B

-5.24%3.97B

3.45%4.57B

8.76%4.19B

10.88%4.42B

7.07%3.85B

2.44%3.99B

25.50%3.6B

48.81%3.89B

30.68%2.87B

Tax payable

43.55%79.9M

-3.37%75.26M

-72.38%55.66M

-29.78%77.89M

-12.72%201.52M

-18.61%110.92M

180.13%230.9M

172.93%136.29M

153.31%82.43M

-8.30%49.94M

Amounts payable to associated parties-current liabilities

7.80%59.93M

39.82%80.95M

-27.64%55.59M

5.64%57.9M

30.34%76.82M

-8.11%54.81M

28.57%58.94M

22.67%59.65M

7.50%45.84M

5.81%48.62M

Bank loans and overdrafts

16.71%88.34M

-30.37%107.97M

-64.87%75.7M

-53.72%155.06M

-25.64%215.47M

-9.92%335.03M

-63.18%289.75M

-50.15%371.95M

63.02%787M

197.43%746.09M

Financial lease liabilities-current liabilities

-21.92%23.18M

5.29%29.66M

1.61%29.69M

11.10%28.17M

8.00%29.22M

-13.79%25.36M

5.70%27.05M

44.06%29.42M

11.06%25.59M

40.40%20.42M

Total current liabilities

-4.55%5.5B

4.95%5.48B

4.68%5.76B

5.34%5.23B

7.69%5.5B

4.09%4.96B

-2.52%5.11B

15.95%4.76B

38.62%5.24B

20.31%4.11B

Net current assets

14.77%1.82B

-1.04%1.61B

40.94%1.59B

21.44%1.62B

-6.08%1.13B

61.67%1.34B

77.26%1.2B

16.14%826.75M

-7.19%675.81M

12.67%711.88M

Total assets less current liabilities

8.02%2.94B

8.61%2.72B

-3.54%2.72B

-4.71%2.51B

27.32%2.82B

33.82%2.63B

17.30%2.21B

14.34%1.97B

13.42%1.89B

26.04%1.72B

Non-current liabilities

Payments payable to related parties-non-current liabilities

----

-35.17%671K

-55.41%301K

-27.11%1.04M

-36.97%675K

-22.28%1.42M

-28.12%1.07M

-19.09%1.83M

-22.92%1.49M

Financial lease liabilities-non-current liabilities

-52.92%9.25M

-33.53%18.49M

-50.36%19.65M

-16.81%27.82M

-7.66%39.58M

131.70%33.44M

87.05%42.86M

-36.36%14.43M

-19.88%22.91M

426.03%22.68M

Deferred tax liability

-33.64%5.75M

0.00%5.75M

50.70%8.67M

0.00%5.75M

-68.87%5.75M

0.00%5.75M

221.18%18.47M

0.00%5.75M

Special items of non-current liabilities

-26.71%10.16M

-71.38%10.06M

-96.24%13.86M

-90.44%35.17M

895.32%369.02M

912.64%367.95M

0.74%37.08M

-2.46%36.34M

-1.96%36.8M

169.90%37.25M

Total non-current liabilities

-41.28%25.16M

-50.31%34.31M

-89.69%42.85M

-83.07%69.04M

376.88%415.38M

608.15%407.82M

8.87%87.1M

-14.27%57.59M

7.91%80.01M

82.81%67.17M

Total liabilities

-4.83%5.52B

4.23%5.52B

-1.95%5.8B

-1.37%5.29B

13.88%5.92B

11.31%5.37B

-2.35%5.19B

15.46%4.82B

38.03%5.32B

20.98%4.18B

Total assets less total liabilities

8.81%2.91B

10.27%2.69B

11.36%2.68B

9.65%2.44B

13.00%2.4B

16.50%2.22B

17.67%2.13B

15.50%1.91B

13.67%1.81B

24.47%1.65B

Total equity and non-current liabilities

8.02%2.94B

8.61%2.72B

-3.54%2.72B

-4.71%2.51B

27.32%2.82B

33.82%2.63B

17.30%2.21B

14.34%1.97B

13.42%1.89B

26.04%1.72B

Equity

Share capital

0.00%124.19M

Reserve

10.22%2.8B

11.39%2.55B

12.69%2.54B

10.63%2.29B

14.40%2.25B

18.53%2.07B

19.92%1.97B

17.57%1.75B

12.70%1.64B

24.06%1.49B

Shareholders' Equity

9.74%2.92B

10.81%2.68B

12.02%2.66B

10.03%2.42B

13.55%2.38B

17.30%2.2B

18.52%2.09B

16.22%1.87B

11.70%1.77B

21.80%1.61B

Non-controlling interest

-185.15%-10.88M

-47.44%11.73M

-50.38%12.78M

-19.90%22.32M

-22.00%25.76M

-24.34%27.86M

-18.90%33.03M

-12.09%36.83M

385.29%40.72M

679.66%41.89M

Total equity

8.81%2.91B

10.27%2.69B

11.36%2.68B

9.65%2.44B

13.00%2.4B

16.50%2.22B

17.67%2.13B

15.50%1.91B

13.67%1.81B

24.47%1.65B

Total equity and total liabilities

-0.52%8.43B

6.14%8.21B

1.89%8.48B

1.86%7.73B

13.62%8.32B

12.78%7.59B

2.73%7.32B

15.47%6.73B

30.92%7.13B

21.95%5.83B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

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	7.35%146.21M	-70.96%130.96M	-71.67%136.2M	-3.79%450.89M	319.82%480.71M	668.48%468.67M	214.34%114.5M	222.92%60.99M	185.69%36.43M	-44.22%18.89M
Accounts receivable	-19.48%799.09M	8.70%950.11M	3.14%992.4M	12.64%874.03M	36.47%962.19M	11.37%775.95M	3.32%705.04M	50.91%696.75M	44.38%682.39M	-25.22%461.69M
Related party payments receivable	-30.25%78.66M	204.46%61.77M	185.30%112.78M	-24.75%20.29M	14.65%39.53M	-44.94%26.96M	11.14%34.48M	25.05%48.96M	-55.59%31.02M	-23.53%39.15M
Withholding and tax receivable	-49.52%4.18M	-81.05%3.34M	-63.57%8.27M	-18.83%17.6M	5.64%22.7M	-10.78%21.68M	-42.66%21.49M	-14.32%24.3M	7.02%37.48M	14.88%28.37M
Cash and equivalents	69.01%2.59B	71.75%1.94B	17.77%1.53B	-8.84%1.13B	-36.20%1.3B	-27.93%1.24B	16.04%2.04B	12.25%1.72B	15.86%1.76B	-0.08%1.53B
Fixed time deposit-current assets	-58.53%557K	-44.34%610K	-96.24%1.34M	-96.75%1.1M	-84.82%35.7M	-64.34%33.77M	1,063.29%235.1M	-64.00%94.7M	-74.59%20.21M	92,515.49%263.03M
Secured deposit	12.10%90.25M	9.23%89.45M	15.68%80.51M	19.42%81.89M	-5.98%69.59M	-9.55%68.57M	-4.79%74.02M	1.33%75.82M	95.92%77.75M	15.68%74.82M
Financial assets at fair value-current assets	-84.17%72.84M	-94.53%44.75M	749.62%460.16M	60.92%818.43M	-54.39%54.16M	162.74%508.59M	-68.71%118.74M	-58.85%193.57M	-22.57%379.52M	145.39%470.37M
Special items of current assets	----	----	----	--2.33M	--2.33M	----	----	----	----	----
Total current assets	-0.38%7.32B	3.53%7.09B	10.83%7.34B	8.76%6.85B	5.07%6.63B	12.61%6.3B	6.59%6.31B	15.97%5.59B	31.22%5.92B	19.12%4.82B
Non-current assets
Property, plant and equipment	2.83%471.8M	3.69%457.95M	4.17%458.81M	-0.11%441.65M	-5.77%440.44M	-13.96%442.14M	-5.34%467.39M	26.01%513.87M	35.53%493.76M	28.57%407.81M
Associated company interest	9.61%38.84M	214.57%37.54M	556.84%35.43M	120.92%11.93M	30.57%5.39M	57.26%5.4M	7.75%4.13M	-9.29%3.44M	-8.45%3.83M	-12.44%3.79M
Interests in Joint Venture	-31.01%4.16M	-27.70%5.34M	-90.04%6.03M	-88.19%7.39M	-6.26%60.57M	-56.79%62.55M	-58.96%64.61M	-21.33%144.78M	-10.96%157.44M	12.90%184.03M
Financial assets at fair value-non-current assets	0.00%328.56M	26,831.07%328.56M	-55.36%328.56M	-99.64%1.22M	60,224.10%735.95M	5,626.93%343.62M	-79.67%1.22M	--6M	--6M	----
Intangible assets	-7.56%200.46M	-33.07%201.23M	-30.91%216.84M	-3.65%300.67M	-5.27%313.83M	-10.59%312.04M	-21.53%331.3M	18.52%349.01M	56.99%422.22M	179.58%294.49M
Goodwill	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M	0.00%30.55M
Total non-current assets	-1.44%1.12B	26.30%1.12B	-33.11%1.13B	-31.69%885.04M	66.73%1.69B	13.63%1.3B	-16.16%1.02B	13.07%1.14B	29.46%1.21B	37.55%1.01B
Total assets	-0.52%8.43B	6.14%8.21B	1.89%8.48B	1.86%7.73B	13.62%8.32B	12.78%7.59B	2.73%7.32B	15.47%6.73B	30.92%7.13B	21.95%5.83B
Liabilities
Current liabilities
Accounts payable	-15.47%3.87B	-5.24%3.97B	3.45%4.57B	8.76%4.19B	10.88%4.42B	7.07%3.85B	2.44%3.99B	25.50%3.6B	48.81%3.89B	30.68%2.87B
Tax payable	43.55%79.9M	-3.37%75.26M	-72.38%55.66M	-29.78%77.89M	-12.72%201.52M	-18.61%110.92M	180.13%230.9M	172.93%136.29M	153.31%82.43M	-8.30%49.94M
Amounts payable to associated parties-current liabilities	7.80%59.93M	39.82%80.95M	-27.64%55.59M	5.64%57.9M	30.34%76.82M	-8.11%54.81M	28.57%58.94M	22.67%59.65M	7.50%45.84M	5.81%48.62M
Bank loans and overdrafts	16.71%88.34M	-30.37%107.97M	-64.87%75.7M	-53.72%155.06M	-25.64%215.47M	-9.92%335.03M	-63.18%289.75M	-50.15%371.95M	63.02%787M	197.43%746.09M
Financial lease liabilities-current liabilities	-21.92%23.18M	5.29%29.66M	1.61%29.69M	11.10%28.17M	8.00%29.22M	-13.79%25.36M	5.70%27.05M	44.06%29.42M	11.06%25.59M	40.40%20.42M
Total current liabilities	-4.55%5.5B	4.95%5.48B	4.68%5.76B	5.34%5.23B	7.69%5.5B	4.09%4.96B	-2.52%5.11B	15.95%4.76B	38.62%5.24B	20.31%4.11B
Net current assets	14.77%1.82B	-1.04%1.61B	40.94%1.59B	21.44%1.62B	-6.08%1.13B	61.67%1.34B	77.26%1.2B	16.14%826.75M	-7.19%675.81M	12.67%711.88M
Total assets less current liabilities	8.02%2.94B	8.61%2.72B	-3.54%2.72B	-4.71%2.51B	27.32%2.82B	33.82%2.63B	17.30%2.21B	14.34%1.97B	13.42%1.89B	26.04%1.72B
Non-current liabilities
Payments payable to related parties-non-current liabilities	----	----	-35.17%671K	-55.41%301K	-27.11%1.04M	-36.97%675K	-22.28%1.42M	-28.12%1.07M	-19.09%1.83M	-22.92%1.49M
Financial lease liabilities-non-current liabilities	-52.92%9.25M	-33.53%18.49M	-50.36%19.65M	-16.81%27.82M	-7.66%39.58M	131.70%33.44M	87.05%42.86M	-36.36%14.43M	-19.88%22.91M	426.03%22.68M
Deferred tax liability	-33.64%5.75M	0.00%5.75M	50.70%8.67M	0.00%5.75M	0.00%5.75M	0.00%5.75M	-68.87%5.75M	0.00%5.75M	221.18%18.47M	0.00%5.75M
Special items of non-current liabilities	-26.71%10.16M	-71.38%10.06M	-96.24%13.86M	-90.44%35.17M	895.32%369.02M	912.64%367.95M	0.74%37.08M	-2.46%36.34M	-1.96%36.8M	169.90%37.25M
Total non-current liabilities	-41.28%25.16M	-50.31%34.31M	-89.69%42.85M	-83.07%69.04M	376.88%415.38M	608.15%407.82M	8.87%87.1M	-14.27%57.59M	7.91%80.01M	82.81%67.17M
Total liabilities	-4.83%5.52B	4.23%5.52B	-1.95%5.8B	-1.37%5.29B	13.88%5.92B	11.31%5.37B	-2.35%5.19B	15.46%4.82B	38.03%5.32B	20.98%4.18B
Total assets less total liabilities	8.81%2.91B	10.27%2.69B	11.36%2.68B	9.65%2.44B	13.00%2.4B	16.50%2.22B	17.67%2.13B	15.50%1.91B	13.67%1.81B	24.47%1.65B
Total equity and non-current liabilities	8.02%2.94B	8.61%2.72B	-3.54%2.72B	-4.71%2.51B	27.32%2.82B	33.82%2.63B	17.30%2.21B	14.34%1.97B	13.42%1.89B	26.04%1.72B
Equity
Share capital	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M	0.00%124.19M
Reserve	10.22%2.8B	11.39%2.55B	12.69%2.54B	10.63%2.29B	14.40%2.25B	18.53%2.07B	19.92%1.97B	17.57%1.75B	12.70%1.64B	24.06%1.49B
Shareholders' Equity	9.74%2.92B	10.81%2.68B	12.02%2.66B	10.03%2.42B	13.55%2.38B	17.30%2.2B	18.52%2.09B	16.22%1.87B	11.70%1.77B	21.80%1.61B
Non-controlling interest	-185.15%-10.88M	-47.44%11.73M	-50.38%12.78M	-19.90%22.32M	-22.00%25.76M	-24.34%27.86M	-18.90%33.03M	-12.09%36.83M	385.29%40.72M	679.66%41.89M
Total equity	8.81%2.91B	10.27%2.69B	11.36%2.68B	9.65%2.44B	13.00%2.4B	16.50%2.22B	17.67%2.13B	15.50%1.91B	13.67%1.81B	24.47%1.65B
Total equity and total liabilities	-0.52%8.43B	6.14%8.21B	1.89%8.48B	1.86%7.73B	13.62%8.32B	12.78%7.59B	2.73%7.32B	15.47%6.73B	30.92%7.13B	21.95%5.83B
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: 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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