KAISA CAPITAL (00936) Balance Sheet

0.280
-0.005-1.75%

Market Closed May 21 15:47 CST

296.80MMarket Cap46.67P/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

15.46%18.97M

17.85%18.05M

6.67%16.43M

40.88%15.32M

-17.65%15.4M

-25.03%10.87M

82.47%18.7M

59.81%14.5M

-11.35%10.25M

-11.78%9.08M

Developing and for sale properties

----

0.60%137.23M

2.68%137.21M

7.18%136.41M

15.26%133.63M

15.80%127.28M

21.28%115.94M

27.37%109.91M

Accounts receivable

-1.63%66.17M

-9.67%63.6M

7.84%67.27M

-1.37%70.41M

16.37%62.38M

73.84%71.39M

-39.54%53.6M

-28.88%41.06M

38.04%88.66M

57.93%57.74M

Advance deposits and other receivables

-15.44%9.99M

-44.65%9.08M

-44.51%11.81M

32.91%16.41M

21.45%21.28M

-41.80%12.35M

46.62%17.52M

59.14%21.21M

9.03%11.95M

-87.18%13.33M

Withholding and tax receivable

----

--231K

--380K

----

Cash and equivalents

-58.27%6M

-80.96%3.26M

-40.70%14.37M

-31.68%17.1M

-36.98%24.23M

-2.10%25.02M

45.86%38.44M

31.43%25.56M

-12.01%26.36M

-18.47%19.45M

Financial assets at fair value-current assets

----

--18.51M

Total current assets

-7.96%101.12M

-63.35%93.99M

-57.82%109.88M

0.17%256.46M

-0.53%260.5M

11.39%256.04M

3.30%261.9M

0.81%229.85M

19.42%253.53M

-12.64%228.01M

Non-current assets

Property, plant and equipment

12.69%212.28M

18.28%211M

0.22%188.36M

-5.65%178.39M

-8.78%187.96M

7.19%189.08M

9.81%206.04M

16.82%176.39M

35.17%187.63M

15.36%150.99M

Advance payment

----

-85.05%164K

----

Intangible assets

----

-72.73%412K

-66.61%825K

-55.97%1.51M

-43.74%2.47M

39.17%3.43M

46.11%4.39M

Deferred tax assets

----

0.00%101K

0.00%98K

0.00%101K

1.03%98K

Special items of non-current assets

----

--322K

Total non-current assets

5.17%383.73M

18.60%395.32M

11.26%364.86M

1.62%333.32M

10.18%327.94M

14.13%327.99M

0.39%297.65M

-2.61%287.39M

8.46%296.49M

28.52%295.1M

Total assets

2.13%484.86M

-17.04%489.31M

-19.32%474.74M

0.98%589.78M

5.16%588.44M

12.91%584.03M

1.73%559.55M

-1.12%517.24M

13.25%550.02M

6.62%523.11M

Liabilities

Current liabilities

Accounts payable

24.56%106.96M

28.37%99.84M

2.46%85.87M

13.76%77.77M

7.98%83.81M

-14.45%68.36M

25.78%77.61M

77.34%79.91M

5.11%61.7M

123.07%45.06M

Tax payable

-8.21%3.71M

49.75%6.06M

-5.56%4.05M

-2.95%4.05M

3.65%4.28M

18.27%4.17M

97.47%4.13M

605.00%3.53M

375.68%2.09M

--500K

Other payables and accrued expenses

----

--119.34M

----

Advance payment

4.25%111.89M

8.86%112.25M

12.65%107.32M

--103.11M

-12.78%95.27M

----

30.57%109.23M

25.83%82.91M

37.27%83.65M

-0.27%65.89M

Bank loans and overdrafts

-84.64%2.19M

-68.51%7.55M

-39.26%14.28M

32.89%23.96M

15.35%23.51M

-8.88%18.03M

29.51%20.38M

39.29%19.79M

101.81%15.74M

270.39%14.21M

Other loans-current liabilities

0.00%83M

-10.75%83M

0.00%83M

-49.18%93M

Financial lease liabilities-current liabilities

19.26%49.62M

20.36%52.94M

24.87%41.61M

10.69%43.98M

29.33%33.32M

48.82%39.74M

-30.67%25.76M

-39.27%26.7M

2.82%37.16M

79.33%43.97M

Total current liabilities

6.01%358.04M

7.83%363.31M

4.42%337.75M

-0.74%336.93M

-3.75%323.43M

13.90%339.44M

17.01%336.02M

11.87%298.01M

14.08%287.19M

-10.66%266.38M

Net current assets

-12.75%-256.92M

-234.70%-269.32M

-262.08%-227.87M

3.52%-80.47M

15.10%-62.93M

-22.37%-83.41M

-120.26%-74.13M

-77.61%-68.16M

14.69%-33.66M

-3.28%-38.38M

Total assets less current liabilities

-7.43%126.81M

-50.17%126M

-48.31%136.99M

3.38%252.85M

18.56%265.01M

11.57%244.59M

-14.96%223.52M

-14.61%219.23M

12.36%262.83M

33.40%256.73M

Non-current liabilities

Long-term bank loan

-80.52%522K

-85.25%1.16M

-86.04%2.68M

-69.71%7.87M

-42.57%19.2M

-39.62%25.98M

-63.18%33.44M

-53.32%43.03M

38.94%90.81M

477.42%92.18M

Financial lease liabilities-non-current liabilities

-32.41%47.06M

2.30%51.91M

21.71%69.63M

-26.87%50.74M

11.22%57.21M

74.01%69.39M

36.86%51.44M

26.58%39.88M

-3.81%37.58M

--31.5M

Deferred tax liability

27.88%12.55M

19.06%10.51M

13.85%9.82M

92.94%8.83M

456.32%8.62M

108.28%4.58M

-29.45%1.55M

0.00%2.2M

16.24%2.2M

Special items of non-current liabilities

4.01%28.16M

-27.36%25.97M

-26.43%27.08M

--35.75M

--36.81M

----

Total non-current liabilities

-19.14%88.3M

-13.22%89.55M

-10.37%109.2M

3.24%103.18M

40.98%121.84M

17.44%99.95M

-33.82%86.42M

-32.39%85.1M

22.47%130.59M

155.29%125.88M

Total liabilities

-0.13%446.35M

2.90%452.86M

0.38%446.95M

0.16%440.11M

5.40%445.27M

14.69%439.39M

1.12%422.45M

-2.33%383.11M

16.58%417.78M

12.89%392.26M

Total assets less total liabilities

38.58%38.51M

-75.65%36.45M

-80.59%27.79M

3.47%149.66M

4.43%143.17M

7.84%144.64M

3.68%137.1M

2.51%134.13M

3.90%132.24M

-8.59%130.85M

Total equity and non-current liabilities

-7.43%126.81M

-50.17%126M

-48.31%136.99M

3.38%252.85M

18.56%265.01M

11.57%244.59M

-14.96%223.52M

-14.61%219.23M

12.36%262.83M

33.40%256.73M

Equity

Share capital

0.00%10.6M

Reserve

62.36%27.91M

-81.41%25.85M

-87.03%17.19M

3.75%139.06M

4.80%132.57M

8.51%134.04M

4.00%126.5M

2.73%123.53M

4.67%121.64M

-8.94%120.25M

Shareholders' Equity

38.58%38.51M

-75.65%36.45M

-80.59%27.79M

3.47%149.66M

4.43%143.17M

7.84%144.64M

3.68%137.1M

2.51%134.13M

4.28%132.24M

-8.27%130.85M

Total equity

38.58%38.51M

-75.65%36.45M

-80.59%27.79M

3.47%149.66M

4.43%143.17M

7.84%144.64M

3.68%137.1M

2.51%134.13M

3.90%132.24M

-8.59%130.85M

Total equity and total liabilities

2.13%484.86M

-17.04%489.31M

-19.32%474.74M

0.98%589.78M

5.16%588.44M

12.91%584.03M

1.73%559.55M

-1.12%517.24M

13.25%550.02M

6.62%523.11M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Deloitte Touche Tohmatsu Limited

Grant Thornton (Hong Kong) Limited

	(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	15.46%18.97M	17.85%18.05M	6.67%16.43M	40.88%15.32M	-17.65%15.4M	-25.03%10.87M	82.47%18.7M	59.81%14.5M	-11.35%10.25M	-11.78%9.08M
Developing and for sale properties	----	----	----	0.60%137.23M	2.68%137.21M	7.18%136.41M	15.26%133.63M	15.80%127.28M	21.28%115.94M	27.37%109.91M
Accounts receivable	-1.63%66.17M	-9.67%63.6M	7.84%67.27M	-1.37%70.41M	16.37%62.38M	73.84%71.39M	-39.54%53.6M	-28.88%41.06M	38.04%88.66M	57.93%57.74M
Advance deposits and other receivables	-15.44%9.99M	-44.65%9.08M	-44.51%11.81M	32.91%16.41M	21.45%21.28M	-41.80%12.35M	46.62%17.52M	59.14%21.21M	9.03%11.95M	-87.18%13.33M
Withholding and tax receivable	----	----	----	----	----	----	----	--231K	--380K	----
Cash and equivalents	-58.27%6M	-80.96%3.26M	-40.70%14.37M	-31.68%17.1M	-36.98%24.23M	-2.10%25.02M	45.86%38.44M	31.43%25.56M	-12.01%26.36M	-18.47%19.45M
Financial assets at fair value-current assets	----	----	----	----	----	----	----	----	----	--18.51M
Total current assets	-7.96%101.12M	-63.35%93.99M	-57.82%109.88M	0.17%256.46M	-0.53%260.5M	11.39%256.04M	3.30%261.9M	0.81%229.85M	19.42%253.53M	-12.64%228.01M
Non-current assets
Property, plant and equipment	12.69%212.28M	18.28%211M	0.22%188.36M	-5.65%178.39M	-8.78%187.96M	7.19%189.08M	9.81%206.04M	16.82%176.39M	35.17%187.63M	15.36%150.99M
Advance payment	----	----	----	----	----	----	----	----	-85.05%164K	----
Intangible assets	----	----	----	----	-72.73%412K	-66.61%825K	-55.97%1.51M	-43.74%2.47M	39.17%3.43M	46.11%4.39M
Deferred tax assets	----	----	----	----	----	----	0.00%101K	0.00%98K	0.00%101K	1.03%98K
Special items of non-current assets	----	----	----	----	----	----	----	----	----	--322K
Total non-current assets	5.17%383.73M	18.60%395.32M	11.26%364.86M	1.62%333.32M	10.18%327.94M	14.13%327.99M	0.39%297.65M	-2.61%287.39M	8.46%296.49M	28.52%295.1M
Total assets	2.13%484.86M	-17.04%489.31M	-19.32%474.74M	0.98%589.78M	5.16%588.44M	12.91%584.03M	1.73%559.55M	-1.12%517.24M	13.25%550.02M	6.62%523.11M
Liabilities
Current liabilities
Accounts payable	24.56%106.96M	28.37%99.84M	2.46%85.87M	13.76%77.77M	7.98%83.81M	-14.45%68.36M	25.78%77.61M	77.34%79.91M	5.11%61.7M	123.07%45.06M
Tax payable	-8.21%3.71M	49.75%6.06M	-5.56%4.05M	-2.95%4.05M	3.65%4.28M	18.27%4.17M	97.47%4.13M	605.00%3.53M	375.68%2.09M	--500K
Other payables and accrued expenses	----	----	----	----	----	--119.34M	----	----	----	----
Advance payment	4.25%111.89M	8.86%112.25M	12.65%107.32M	--103.11M	-12.78%95.27M	----	30.57%109.23M	25.83%82.91M	37.27%83.65M	-0.27%65.89M
Bank loans and overdrafts	-84.64%2.19M	-68.51%7.55M	-39.26%14.28M	32.89%23.96M	15.35%23.51M	-8.88%18.03M	29.51%20.38M	39.29%19.79M	101.81%15.74M	270.39%14.21M
Other loans-current liabilities	0.00%83M	0.00%83M	0.00%83M	0.00%83M	0.00%83M	0.00%83M	0.00%83M	-10.75%83M	0.00%83M	-49.18%93M
Financial lease liabilities-current liabilities	19.26%49.62M	20.36%52.94M	24.87%41.61M	10.69%43.98M	29.33%33.32M	48.82%39.74M	-30.67%25.76M	-39.27%26.7M	2.82%37.16M	79.33%43.97M
Total current liabilities	6.01%358.04M	7.83%363.31M	4.42%337.75M	-0.74%336.93M	-3.75%323.43M	13.90%339.44M	17.01%336.02M	11.87%298.01M	14.08%287.19M	-10.66%266.38M
Net current assets	-12.75%-256.92M	-234.70%-269.32M	-262.08%-227.87M	3.52%-80.47M	15.10%-62.93M	-22.37%-83.41M	-120.26%-74.13M	-77.61%-68.16M	14.69%-33.66M	-3.28%-38.38M
Total assets less current liabilities	-7.43%126.81M	-50.17%126M	-48.31%136.99M	3.38%252.85M	18.56%265.01M	11.57%244.59M	-14.96%223.52M	-14.61%219.23M	12.36%262.83M	33.40%256.73M
Non-current liabilities
Long-term bank loan	-80.52%522K	-85.25%1.16M	-86.04%2.68M	-69.71%7.87M	-42.57%19.2M	-39.62%25.98M	-63.18%33.44M	-53.32%43.03M	38.94%90.81M	477.42%92.18M
Financial lease liabilities-non-current liabilities	-32.41%47.06M	2.30%51.91M	21.71%69.63M	-26.87%50.74M	11.22%57.21M	74.01%69.39M	36.86%51.44M	26.58%39.88M	-3.81%37.58M	--31.5M
Deferred tax liability	27.88%12.55M	19.06%10.51M	13.85%9.82M	92.94%8.83M	456.32%8.62M	108.28%4.58M	-29.45%1.55M	0.00%2.2M	0.00%2.2M	16.24%2.2M
Special items of non-current liabilities	4.01%28.16M	-27.36%25.97M	-26.43%27.08M	--35.75M	--36.81M	----	----	----	----	----
Total non-current liabilities	-19.14%88.3M	-13.22%89.55M	-10.37%109.2M	3.24%103.18M	40.98%121.84M	17.44%99.95M	-33.82%86.42M	-32.39%85.1M	22.47%130.59M	155.29%125.88M
Total liabilities	-0.13%446.35M	2.90%452.86M	0.38%446.95M	0.16%440.11M	5.40%445.27M	14.69%439.39M	1.12%422.45M	-2.33%383.11M	16.58%417.78M	12.89%392.26M
Total assets less total liabilities	38.58%38.51M	-75.65%36.45M	-80.59%27.79M	3.47%149.66M	4.43%143.17M	7.84%144.64M	3.68%137.1M	2.51%134.13M	3.90%132.24M	-8.59%130.85M
Total equity and non-current liabilities	-7.43%126.81M	-50.17%126M	-48.31%136.99M	3.38%252.85M	18.56%265.01M	11.57%244.59M	-14.96%223.52M	-14.61%219.23M	12.36%262.83M	33.40%256.73M
Equity
Share capital	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M	0.00%10.6M
Reserve	62.36%27.91M	-81.41%25.85M	-87.03%17.19M	3.75%139.06M	4.80%132.57M	8.51%134.04M	4.00%126.5M	2.73%123.53M	4.67%121.64M	-8.94%120.25M
Shareholders' Equity	38.58%38.51M	-75.65%36.45M	-80.59%27.79M	3.47%149.66M	4.43%143.17M	7.84%144.64M	3.68%137.1M	2.51%134.13M	4.28%132.24M	-8.27%130.85M
Total equity	38.58%38.51M	-75.65%36.45M	-80.59%27.79M	3.47%149.66M	4.43%143.17M	7.84%144.64M	3.68%137.1M	2.51%134.13M	3.90%132.24M	-8.59%130.85M
Total equity and total liabilities	2.13%484.86M	-17.04%489.31M	-19.32%474.74M	0.98%589.78M	5.16%588.44M	12.91%584.03M	1.73%559.55M	-1.12%517.24M	13.25%550.02M	6.62%523.11M
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	--	--	--
Auditor	Deloitte Touche Tohmatsu Limited	--	Deloitte Touche Tohmatsu Limited	--	Deloitte Touche Tohmatsu Limited	--	Deloitte Touche Tohmatsu Limited	--	Grant Thornton (Hong Kong) Limited	--

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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