EMPEROR WATCH&J (00887) Balance Sheet

0.280
+0.006+2.19%

Market Closed May 22 13:31 CST

2.03BMarket Cap4.44P/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

2.49%3.08B

-4.80%2.99B

-1.86%3B

14.58%3.14B

13.20%3.06B

4.26%2.74B

-0.27%2.7B

-8.72%2.63B

-10.53%2.71B

-7.25%2.88B

Accounts receivable

-5.38%110.42M

-17.54%89.54M

-34.19%116.7M

-3.43%108.59M

30.37%177.34M

-21.16%112.45M

-18.17%136.02M

12.58%142.62M

11.62%166.23M

32.56%126.68M

Related party payments receivable

-55.36%258K

-14.68%430K

-27.48%578K

-57.72%504K

1.92%797K

110.97%1.19M

3.85%782K

162.79%565K

34.22%753K

36.08%215K

Cash and equivalents

41.00%1.29B

61.42%1.11B

99.75%916.36M

51.25%688.72M

-1.60%458.75M

-25.23%455.34M

-16.20%466.19M

-30.22%609.02M

37.33%556.34M

247.58%872.77M

Fixed time deposit-current assets

850.92%318.17M

792.51%396.51M

-79.20%33.46M

-88.54%44.43M

-18.82%160.9M

--387.52M

--198.2M

----

Secured deposit

--195.52M

----

Special items of current assets

435.07%6.9M

18.69%1.29M

-15.55%1.09M

-17.19%1.29M

95.59%1.55M

-74.93%794K

Total current assets

22.83%5B

15.21%4.59B

5.51%4.07B

7.70%3.98B

10.08%3.86B

9.35%3.7B

2.05%3.51B

-12.83%3.38B

-4.18%3.44B

12.33%3.88B

Non-current assets

Property, plant and equipment

2.96%1.42B

-6.61%1.34B

-6.44%1.38B

-3.22%1.43B

-2.49%1.48B

-5.31%1.48B

-6.15%1.52B

-6.81%1.56B

-5.95%1.62B

-5.50%1.68B

Advance payment

92.95%18.79M

120.52%31.26M

260.59%9.74M

11.05%14.18M

-56.90%2.7M

220.49%12.77M

1,142.86%6.26M

122.76%3.98M

38.46%504K

28.36%1.79M

Prepaid rent-non-current assets

-1.99%95.45M

4.27%94.27M

6.27%97.38M

14.25%90.41M

16.35%91.64M

-12.11%79.13M

-8.17%78.76M

6.35%90.04M

-8.67%85.77M

-16.88%84.66M

Deferred tax assets

43.17%7.29M

--5.09M

----

-53.17%5.1M

-16.74%10.9M

Total non-current assets

2.51%1.92B

-5.74%1.85B

1.15%1.87B

8.22%1.96B

-1.42%1.85B

-6.92%1.81B

-2.02%1.88B

-6.68%1.95B

-12.50%1.91B

-9.52%2.09B

Total assets

16.44%6.92B

8.30%6.43B

4.10%5.94B

7.87%5.94B

6.07%5.71B

3.40%5.51B

0.59%5.38B

-10.68%5.33B

-7.33%5.35B

3.58%5.96B

Liabilities

Current liabilities

Accounts payable

36.41%276.06M

15.15%201.57M

-24.78%202.38M

5.85%175.04M

68.68%269.06M

24.79%165.37M

6.24%159.51M

10.58%132.52M

21.37%150.14M

37.31%119.84M

Tax payable

31.76%85.23M

14.04%98.96M

-0.95%64.69M

31.28%86.78M

28.72%65.31M

47.09%66.1M

39.19%50.74M

-0.18%44.94M

64.33%36.46M

45.24%45.02M

Amounts payable to associated parties-current liabilities

24.59%18.92M

-36.34%9.18M

236.49%15.19M

76.88%14.42M

-35.10%4.51M

13.52%8.15M

227.71%6.95M

96.47%7.18M

-54.09%2.12M

-72.00%3.66M

Bank loans and overdrafts

----

-94.91%36.43M

-74.10%165.45M

-6.56%715.88M

Financial lease liabilities-current liabilities

-2.66%210.72M

-3.99%217.68M

21.96%216.48M

18.37%226.72M

-11.62%177.5M

0.46%191.53M

25.26%200.84M

-18.63%190.65M

-29.41%160.34M

0.38%234.32M

Other current liabilities

9,511.07%217.88M

32.42%2.27M

-16.61%1.71M

-6.85%2.05M

112.95%2.2M

-75.47%1.04M

Total current liabilities

57.65%837.42M

8.33%569.33M

0.02%531.19M

18.14%525.55M

22.52%531.09M

3.67%444.85M

-19.03%433.47M

-62.02%429.1M

-47.88%535.37M

-2.08%1.13B

Net current assets

17.61%4.16B

16.26%4.02B

6.39%3.54B

6.27%3.46B

8.32%3.33B

10.17%3.25B

5.94%3.07B

7.40%2.95B

13.38%2.9B

19.57%2.75B

Total assets less current liabilities

12.39%6.08B

8.29%5.87B

4.52%5.41B

6.97%5.42B

4.63%5.18B

3.38%5.06B

2.77%4.95B

1.32%4.9B

1.45%4.81B

5.00%4.83B

Non-current liabilities

Financial lease liabilities-non-current liabilities

-0.43%195.01M

-12.13%198.47M

54.06%195.86M

212.93%225.86M

28.07%127.13M

-44.48%72.18M

8.95%99.26M

-1.63%130M

-52.96%91.11M

-48.57%132.15M

Deferred tax liability

-34.97%794K

-63.72%1.28M

-64.67%1.22M

-13.75%3.53M

-14.37%3.46M

36.24%4.09M

35.07%4.04M

-11.28%3.01M

-11.04%2.99M

8.07%3.39M

Total non-current liabilities

-0.64%195.81M

-12.92%199.76M

50.92%197.08M

200.77%229.39M

26.41%130.58M

-42.66%76.27M

9.78%103.3M

-1.87%133M

-52.25%94.1M

-47.89%135.54M

Total liabilities

41.87%1.03B

1.87%769.08M

10.06%728.27M

44.87%754.94M

23.27%661.68M

-7.29%521.12M

-14.73%536.77M

-55.58%562.1M

-48.59%629.47M

-10.50%1.27B

Total assets less total liabilities

12.88%5.89B

9.23%5.67B

3.32%5.21B

4.00%5.19B

4.16%5.05B

4.66%4.99B

2.63%4.85B

1.41%4.77B

3.77%4.72B

8.16%4.7B

Total equity and non-current liabilities

12.39%6.08B

8.29%5.87B

4.52%5.41B

6.97%5.42B

4.63%5.18B

3.38%5.06B

2.77%4.95B

1.32%4.9B

1.45%4.81B

5.00%4.83B

Equity

Share capital

2.28%3.56B

0.00%3.48B

Reserve

18.72%2.05B

7.23%1.83B

10.71%1.73B

13.29%1.7B

14.82%1.56B

17.34%1.5B

10.05%1.36B

5.47%1.28B

16.12%1.24B

41.25%1.21B

Shareholders' Equity

7.73%5.62B

3.90%5.39B

3.32%5.21B

4.00%5.19B

4.16%5.05B

4.66%4.99B

2.63%4.85B

1.41%4.77B

3.77%4.72B

8.16%4.7B

Non-controlling interest

--268.44M

--276.4M

----

Total equity

12.88%5.89B

9.23%5.67B

3.32%5.21B

4.00%5.19B

4.16%5.05B

4.66%4.99B

2.63%4.85B

1.41%4.77B

3.77%4.72B

8.16%4.7B

Total equity and total liabilities

16.44%6.92B

8.30%6.43B

4.10%5.94B

7.87%5.94B

6.07%5.71B

3.40%5.51B

0.59%5.38B

-10.68%5.33B

-7.33%5.35B

3.58%5.96B

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	2.49%3.08B	-4.80%2.99B	-1.86%3B	14.58%3.14B	13.20%3.06B	4.26%2.74B	-0.27%2.7B	-8.72%2.63B	-10.53%2.71B	-7.25%2.88B
Accounts receivable	-5.38%110.42M	-17.54%89.54M	-34.19%116.7M	-3.43%108.59M	30.37%177.34M	-21.16%112.45M	-18.17%136.02M	12.58%142.62M	11.62%166.23M	32.56%126.68M
Related party payments receivable	-55.36%258K	-14.68%430K	-27.48%578K	-57.72%504K	1.92%797K	110.97%1.19M	3.85%782K	162.79%565K	34.22%753K	36.08%215K
Cash and equivalents	41.00%1.29B	61.42%1.11B	99.75%916.36M	51.25%688.72M	-1.60%458.75M	-25.23%455.34M	-16.20%466.19M	-30.22%609.02M	37.33%556.34M	247.58%872.77M
Fixed time deposit-current assets	850.92%318.17M	792.51%396.51M	-79.20%33.46M	-88.54%44.43M	-18.82%160.9M	--387.52M	--198.2M	----	----	----
Secured deposit	--195.52M	----	----	----	----	----	----	----	----	----
Special items of current assets	435.07%6.9M	18.69%1.29M	18.69%1.29M	-15.55%1.09M	-15.55%1.09M	-17.19%1.29M	-17.19%1.29M	95.59%1.55M	95.59%1.55M	-74.93%794K
Total current assets	22.83%5B	15.21%4.59B	5.51%4.07B	7.70%3.98B	10.08%3.86B	9.35%3.7B	2.05%3.51B	-12.83%3.38B	-4.18%3.44B	12.33%3.88B
Non-current assets
Property, plant and equipment	2.96%1.42B	-6.61%1.34B	-6.44%1.38B	-3.22%1.43B	-2.49%1.48B	-5.31%1.48B	-6.15%1.52B	-6.81%1.56B	-5.95%1.62B	-5.50%1.68B
Advance payment	92.95%18.79M	120.52%31.26M	260.59%9.74M	11.05%14.18M	-56.90%2.7M	220.49%12.77M	1,142.86%6.26M	122.76%3.98M	38.46%504K	28.36%1.79M
Prepaid rent-non-current assets	-1.99%95.45M	4.27%94.27M	6.27%97.38M	14.25%90.41M	16.35%91.64M	-12.11%79.13M	-8.17%78.76M	6.35%90.04M	-8.67%85.77M	-16.88%84.66M
Deferred tax assets	43.17%7.29M	--5.09M	--5.09M	----	----	----	----	-53.17%5.1M	-53.17%5.1M	-16.74%10.9M
Total non-current assets	2.51%1.92B	-5.74%1.85B	1.15%1.87B	8.22%1.96B	-1.42%1.85B	-6.92%1.81B	-2.02%1.88B	-6.68%1.95B	-12.50%1.91B	-9.52%2.09B
Total assets	16.44%6.92B	8.30%6.43B	4.10%5.94B	7.87%5.94B	6.07%5.71B	3.40%5.51B	0.59%5.38B	-10.68%5.33B	-7.33%5.35B	3.58%5.96B
Liabilities
Current liabilities
Accounts payable	36.41%276.06M	15.15%201.57M	-24.78%202.38M	5.85%175.04M	68.68%269.06M	24.79%165.37M	6.24%159.51M	10.58%132.52M	21.37%150.14M	37.31%119.84M
Tax payable	31.76%85.23M	14.04%98.96M	-0.95%64.69M	31.28%86.78M	28.72%65.31M	47.09%66.1M	39.19%50.74M	-0.18%44.94M	64.33%36.46M	45.24%45.02M
Amounts payable to associated parties-current liabilities	24.59%18.92M	-36.34%9.18M	236.49%15.19M	76.88%14.42M	-35.10%4.51M	13.52%8.15M	227.71%6.95M	96.47%7.18M	-54.09%2.12M	-72.00%3.66M
Bank loans and overdrafts	----	----	----	----	----	----	----	-94.91%36.43M	-74.10%165.45M	-6.56%715.88M
Financial lease liabilities-current liabilities	-2.66%210.72M	-3.99%217.68M	21.96%216.48M	18.37%226.72M	-11.62%177.5M	0.46%191.53M	25.26%200.84M	-18.63%190.65M	-29.41%160.34M	0.38%234.32M
Other current liabilities	9,511.07%217.88M	32.42%2.27M	32.42%2.27M	-16.61%1.71M	-16.61%1.71M	-6.85%2.05M	-6.85%2.05M	112.95%2.2M	112.95%2.2M	-75.47%1.04M
Total current liabilities	57.65%837.42M	8.33%569.33M	0.02%531.19M	18.14%525.55M	22.52%531.09M	3.67%444.85M	-19.03%433.47M	-62.02%429.1M	-47.88%535.37M	-2.08%1.13B
Net current assets	17.61%4.16B	16.26%4.02B	6.39%3.54B	6.27%3.46B	8.32%3.33B	10.17%3.25B	5.94%3.07B	7.40%2.95B	13.38%2.9B	19.57%2.75B
Total assets less current liabilities	12.39%6.08B	8.29%5.87B	4.52%5.41B	6.97%5.42B	4.63%5.18B	3.38%5.06B	2.77%4.95B	1.32%4.9B	1.45%4.81B	5.00%4.83B
Non-current liabilities
Financial lease liabilities-non-current liabilities	-0.43%195.01M	-12.13%198.47M	54.06%195.86M	212.93%225.86M	28.07%127.13M	-44.48%72.18M	8.95%99.26M	-1.63%130M	-52.96%91.11M	-48.57%132.15M
Deferred tax liability	-34.97%794K	-63.72%1.28M	-64.67%1.22M	-13.75%3.53M	-14.37%3.46M	36.24%4.09M	35.07%4.04M	-11.28%3.01M	-11.04%2.99M	8.07%3.39M
Total non-current liabilities	-0.64%195.81M	-12.92%199.76M	50.92%197.08M	200.77%229.39M	26.41%130.58M	-42.66%76.27M	9.78%103.3M	-1.87%133M	-52.25%94.1M	-47.89%135.54M
Total liabilities	41.87%1.03B	1.87%769.08M	10.06%728.27M	44.87%754.94M	23.27%661.68M	-7.29%521.12M	-14.73%536.77M	-55.58%562.1M	-48.59%629.47M	-10.50%1.27B
Total assets less total liabilities	12.88%5.89B	9.23%5.67B	3.32%5.21B	4.00%5.19B	4.16%5.05B	4.66%4.99B	2.63%4.85B	1.41%4.77B	3.77%4.72B	8.16%4.7B
Total equity and non-current liabilities	12.39%6.08B	8.29%5.87B	4.52%5.41B	6.97%5.42B	4.63%5.18B	3.38%5.06B	2.77%4.95B	1.32%4.9B	1.45%4.81B	5.00%4.83B
Equity
Share capital	2.28%3.56B	2.28%3.56B	0.00%3.48B	0.00%3.48B	0.00%3.48B	0.00%3.48B	0.00%3.48B	0.00%3.48B	0.00%3.48B	0.00%3.48B
Reserve	18.72%2.05B	7.23%1.83B	10.71%1.73B	13.29%1.7B	14.82%1.56B	17.34%1.5B	10.05%1.36B	5.47%1.28B	16.12%1.24B	41.25%1.21B
Shareholders' Equity	7.73%5.62B	3.90%5.39B	3.32%5.21B	4.00%5.19B	4.16%5.05B	4.66%4.99B	2.63%4.85B	1.41%4.77B	3.77%4.72B	8.16%4.7B
Non-controlling interest	--268.44M	--276.4M	----	----	----	----	----	----	----	----
Total equity	12.88%5.89B	9.23%5.67B	3.32%5.21B	4.00%5.19B	4.16%5.05B	4.66%4.99B	2.63%4.85B	1.41%4.77B	3.77%4.72B	8.16%4.7B
Total equity and total liabilities	16.44%6.92B	8.30%6.43B	4.10%5.94B	7.87%5.94B	6.07%5.71B	3.40%5.51B	0.59%5.38B	-10.68%5.33B	-7.33%5.35B	3.58%5.96B
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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