WAI CHI HOLD (01305) Balance Sheet

0.610
+0.010+1.67%

Not Open May 20 10:50 CST

134.03MMarket Cap2.66P/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

-15.37%215.67M

6.87%353.26M

-4.13%254.83M

73.37%330.54M

-3.96%265.8M

-46.30%190.65M

-11.30%276.76M

9.52%355.04M

41.38%312.03M

28.81%324.19M

Accounts receivable

10.39%1.08B

5.79%1.01B

11.36%980.96M

14.23%950.82M

17.46%880.86M

7.75%832.35M

11.54%749.92M

28.14%772.45M

18.63%672.32M

28.17%602.8M

Notes receivable

-34.79%111.1M

6.03%133.6M

53.80%170.36M

68.62%126M

-18.45%110.77M

-67.16%74.73M

-48.91%135.82M

40.43%227.58M

68.59%265.83M

-3.50%162.06M

Related party payments receivable

----

--7.61M

----

Advance deposits and other receivables

-33.32%52.89M

-11.97%78.25M

10.49%79.32M

-46.60%88.89M

-53.57%71.79M

76.86%166.46M

94.60%154.59M

-55.02%94.12M

-47.42%79.44M

-8.94%209.22M

Withholding and tax receivable

-2.52%1.43M

-44.15%1.48M

-13.22%1.47M

--2.66M

--1.69M

----

Cash and equivalents

-20.42%261.72M

-25.58%204.48M

-7.93%328.88M

40.78%274.79M

38.50%357.21M

15.96%195.19M

129.64%257.91M

54.16%168.32M

10.63%112.31M

594.13%109.19M

Secured deposit

21.94%630.23M

38.49%651.19M

82.17%516.85M

7.71%470.22M

-49.57%283.71M

-2.74%436.54M

64.50%562.63M

83.60%448.83M

23.35%342.02M

19.19%244.46M

Derivative financial instruments-current assets

-74.19%5.46M

--13.73M

--21.17M

----

--3.16M

----

Total current assets

0.32%2.36B

8.82%2.44B

18.91%2.35B

18.36%2.24B

-7.54%1.98B

-8.25%1.9B

20.00%2.14B

25.09%2.07B

20.94%1.78B

23.23%1.65B

Non-current assets

Property, plant and equipment

5.21%307.79M

-9.71%283.36M

-11.64%292.56M

-2.43%313.84M

7.15%331.09M

-1.29%321.67M

-12.05%309M

9.70%325.88M

41.64%351.36M

27.77%297.07M

Investment property

728.12%165.62M

-15.77%19.77M

-15.61%20M

-4.09%23.47M

-4.05%23.7M

-6.14%24.47M

-6.08%24.7M

--26.07M

--26.3M

----

Advance payment

----

-7.25%5.42M

-8.47%5.6M

-2.70%5.85M

-88.44%6.12M

9.77%6.01M

Fixed time deposit-non-current assets

----

-7.25%162.69M

-8.47%167.92M

-2.70%175.4M

2.94%183.46M

--180.27M

Financial assets at fair value-non-current assets

2.92%8.22M

2.23%7.98M

2.31%7.81M

2.07%7.63M

113.05%7.48M

-25.00%3.51M

Deferred tax assets

39.53%14.93M

-9.35%10.79M

-10.28%10.7M

31.92%11.91M

28.88%11.93M

17.21%9.03M

14.93%9.25M

-8.39%7.7M

-3.13%8.05M

1.36%8.41M

Total non-current assets

43.43%577.52M

-14.28%389.72M

-3.96%402.66M

-22.61%454.62M

-27.96%419.28M

-3.56%587.46M

-10.15%581.98M

7.61%609.13M

16.28%647.7M

89.52%566.03M

Total assets

6.62%2.94B

4.93%2.83B

14.91%2.76B

8.66%2.7B

-11.90%2.4B

-7.18%2.48B

11.97%2.72B

20.63%2.68B

19.67%2.43B

35.31%2.22B

Liabilities

Current liabilities

Accounts payable

14.36%652.81M

16.03%543.04M

5.76%570.85M

47.32%468.03M

37.12%539.74M

-26.27%317.71M

-1.75%393.64M

6.24%430.88M

35.74%400.65M

131.02%405.59M

Notes payable

8.40%863.58M

-2.81%813.67M

24.95%796.63M

26.34%837.21M

-32.06%637.56M

-28.72%662.64M

22.85%938.39M

81.78%929.59M

40.09%763.87M

38.14%511.38M

Tax payable

-10.85%11.92M

61.70%20.38M

148.85%13.37M

210.83%12.6M

64.18%5.37M

24.31%4.06M

-6.43%3.27M

-44.16%3.26M

-40.85%3.5M

-51.58%5.84M

Amounts payable to associated parties-current liabilities

2.50%1.11M

--1.1M

--1.08M

----

Other payables and accrued expenses

35.76%102.9M

2.64%57.26M

12.77%75.8M

-18.61%55.78M

-10.38%67.22M

10.30%68.54M

28.39%75M

48.12%62.14M

62.42%58.42M

-13.73%41.95M

Bank loans and overdrafts

-10.66%310.54M

13.79%419.2M

28.08%347.6M

-34.88%368.39M

-38.93%271.4M

64.87%565.7M

36.56%444.41M

-16.43%343.12M

-6.10%325.43M

25.46%410.57M

Derivative financial instrument-current liabilities

-69.25%4.38M

--8.54M

--14.26M

----

Financial lease liabilities-current liabilities

4.91%7.5M

566.48%6.96M

71.60%7.15M

-82.14%1.04M

-4.19%4.17M

26.44%5.84M

-26.67%4.35M

-50.03%4.62M

-33.94%5.93M

120.53%9.25M

Total current liabilities

7.01%1.96B

7.40%1.87B

19.78%1.83B

7.03%1.74B

-18.45%1.53B

-10.30%1.63B

18.45%1.87B

29.60%1.82B

27.03%1.58B

48.80%1.4B

Net current assets

-22.95%404.84M

13.77%569.23M

16.00%525.45M

87.49%500.35M

68.40%452.99M

6.69%266.86M

32.09%269M

-0.17%250.13M

-11.82%203.66M

-37.16%250.57M

Total assets less current liabilities

5.84%982.36M

0.42%958.95M

6.40%928.11M

11.78%954.97M

2.50%872.28M

-0.58%854.32M

-0.04%850.98M

5.23%859.26M

8.04%851.35M

17.09%816.6M

Non-current liabilities

Financial lease liabilities-non-current liabilities

0.59%30.85M

-56.44%26.65M

865.83%30.67M

1,499.69%61.19M

-54.74%3.18M

-59.46%3.83M

-31.26%7.02M

-25.07%9.43M

-33.82%10.21M

52.29%12.59M

Deferred tax liability

0.00%390K

0.00%391K

0.00%390K

6.25%391K

5.98%390K

0.00%368K

-3.41%368K

--381K

Convertible notes and bonds

----

2.01%2.04M

2.11%1.94M

2.05%2M

Special items of non-current liabilities

2.41%509K

-0.40%504K

-2.17%497K

-96.96%506K

-97.05%508K

-7.25%16.67M

-8.48%17.2M

-3.46%17.97M

2.15%18.79M

8.93%18.61M

Total non-current liabilities

0.61%31.75M

-55.63%27.55M

674.66%31.55M

197.66%62.09M

-83.43%4.07M

-30.02%20.86M

-21.47%24.58M

-11.23%29.8M

-13.28%31.3M

22.96%33.58M

Total liabilities

6.90%1.99B

5.23%1.9B

21.52%1.86B

9.44%1.81B

-19.29%1.53B

-10.62%1.65B

17.67%1.9B

28.65%1.85B

25.89%1.61B

48.07%1.43B

Total assets less total liabilities

6.03%950.61M

4.31%931.41M

3.27%896.56M

7.13%892.88M

5.06%868.2M

0.48%833.46M

0.77%826.4M

5.93%829.46M

9.07%820.05M

16.85%783.02M

Total equity and non-current liabilities

5.84%982.36M

0.42%958.95M

6.40%928.11M

11.78%954.97M

2.50%872.28M

-0.58%854.32M

-0.04%850.98M

5.23%859.26M

8.04%851.35M

17.09%816.6M

Equity

Share capital

0.00%2.2M

1.34%2.2M

0.00%2.17M

Reserve

6.15%946.01M

4.26%926.6M

3.11%891.17M

7.13%888.7M

5.01%864.32M

0.41%829.58M

0.83%823.12M

6.02%826.2M

9.18%816.31M

16.67%779.29M

Shareholders' Equity

6.14%948.21M

4.25%928.8M

3.10%893.37M

7.11%890.9M

5.00%866.52M

0.41%831.78M

0.83%825.29M

6.00%828.36M

9.15%818.48M

16.62%781.45M

Non-controlling interest

-24.61%2.41M

31.44%2.61M

89.32%3.19M

17.80%1.99M

51.26%1.69M

53.74%1.69M

-29.00%1.11M

-29.97%1.1M

-22.02%1.57M

--1.57M

Total equity

6.03%950.61M

4.31%931.41M

3.27%896.56M

7.13%892.88M

5.06%868.2M

0.48%833.46M

0.77%826.4M

5.93%829.46M

9.07%820.05M

16.85%783.02M

Total equity and total liabilities

6.62%2.94B

4.93%2.83B

14.91%2.76B

8.66%2.7B

-11.90%2.4B

-7.18%2.48B

11.97%2.72B

20.63%2.68B

19.67%2.43B

35.31%2.22B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

ShinWing Certified Public Accountants (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	-15.37%215.67M	6.87%353.26M	-4.13%254.83M	73.37%330.54M	-3.96%265.8M	-46.30%190.65M	-11.30%276.76M	9.52%355.04M	41.38%312.03M	28.81%324.19M
Accounts receivable	10.39%1.08B	5.79%1.01B	11.36%980.96M	14.23%950.82M	17.46%880.86M	7.75%832.35M	11.54%749.92M	28.14%772.45M	18.63%672.32M	28.17%602.8M
Notes receivable	-34.79%111.1M	6.03%133.6M	53.80%170.36M	68.62%126M	-18.45%110.77M	-67.16%74.73M	-48.91%135.82M	40.43%227.58M	68.59%265.83M	-3.50%162.06M
Related party payments receivable	----	----	----	----	--7.61M	----	----	----	----	----
Advance deposits and other receivables	-33.32%52.89M	-11.97%78.25M	10.49%79.32M	-46.60%88.89M	-53.57%71.79M	76.86%166.46M	94.60%154.59M	-55.02%94.12M	-47.42%79.44M	-8.94%209.22M
Withholding and tax receivable	-2.52%1.43M	-44.15%1.48M	-13.22%1.47M	--2.66M	--1.69M	----	----	----	----	----
Cash and equivalents	-20.42%261.72M	-25.58%204.48M	-7.93%328.88M	40.78%274.79M	38.50%357.21M	15.96%195.19M	129.64%257.91M	54.16%168.32M	10.63%112.31M	594.13%109.19M
Secured deposit	21.94%630.23M	38.49%651.19M	82.17%516.85M	7.71%470.22M	-49.57%283.71M	-2.74%436.54M	64.50%562.63M	83.60%448.83M	23.35%342.02M	19.19%244.46M
Derivative financial instruments-current assets	-74.19%5.46M	--13.73M	--21.17M	----	----	----	--3.16M	----	----	----
Total current assets	0.32%2.36B	8.82%2.44B	18.91%2.35B	18.36%2.24B	-7.54%1.98B	-8.25%1.9B	20.00%2.14B	25.09%2.07B	20.94%1.78B	23.23%1.65B
Non-current assets
Property, plant and equipment	5.21%307.79M	-9.71%283.36M	-11.64%292.56M	-2.43%313.84M	7.15%331.09M	-1.29%321.67M	-12.05%309M	9.70%325.88M	41.64%351.36M	27.77%297.07M
Investment property	728.12%165.62M	-15.77%19.77M	-15.61%20M	-4.09%23.47M	-4.05%23.7M	-6.14%24.47M	-6.08%24.7M	--26.07M	--26.3M	----
Advance payment	----	----	----	----	----	-7.25%5.42M	-8.47%5.6M	-2.70%5.85M	-88.44%6.12M	9.77%6.01M
Fixed time deposit-non-current assets	----	----	----	----	----	-7.25%162.69M	-8.47%167.92M	-2.70%175.4M	2.94%183.46M	--180.27M
Financial assets at fair value-non-current assets	2.92%8.22M	2.23%7.98M	2.23%7.98M	2.31%7.81M	2.31%7.81M	2.07%7.63M	2.07%7.63M	113.05%7.48M	113.05%7.48M	-25.00%3.51M
Deferred tax assets	39.53%14.93M	-9.35%10.79M	-10.28%10.7M	31.92%11.91M	28.88%11.93M	17.21%9.03M	14.93%9.25M	-8.39%7.7M	-3.13%8.05M	1.36%8.41M
Total non-current assets	43.43%577.52M	-14.28%389.72M	-3.96%402.66M	-22.61%454.62M	-27.96%419.28M	-3.56%587.46M	-10.15%581.98M	7.61%609.13M	16.28%647.7M	89.52%566.03M
Total assets	6.62%2.94B	4.93%2.83B	14.91%2.76B	8.66%2.7B	-11.90%2.4B	-7.18%2.48B	11.97%2.72B	20.63%2.68B	19.67%2.43B	35.31%2.22B
Liabilities
Current liabilities
Accounts payable	14.36%652.81M	16.03%543.04M	5.76%570.85M	47.32%468.03M	37.12%539.74M	-26.27%317.71M	-1.75%393.64M	6.24%430.88M	35.74%400.65M	131.02%405.59M
Notes payable	8.40%863.58M	-2.81%813.67M	24.95%796.63M	26.34%837.21M	-32.06%637.56M	-28.72%662.64M	22.85%938.39M	81.78%929.59M	40.09%763.87M	38.14%511.38M
Tax payable	-10.85%11.92M	61.70%20.38M	148.85%13.37M	210.83%12.6M	64.18%5.37M	24.31%4.06M	-6.43%3.27M	-44.16%3.26M	-40.85%3.5M	-51.58%5.84M
Amounts payable to associated parties-current liabilities	2.50%1.11M	--1.1M	--1.08M	----	----	----	----	----	----	----
Other payables and accrued expenses	35.76%102.9M	2.64%57.26M	12.77%75.8M	-18.61%55.78M	-10.38%67.22M	10.30%68.54M	28.39%75M	48.12%62.14M	62.42%58.42M	-13.73%41.95M
Bank loans and overdrafts	-10.66%310.54M	13.79%419.2M	28.08%347.6M	-34.88%368.39M	-38.93%271.4M	64.87%565.7M	36.56%444.41M	-16.43%343.12M	-6.10%325.43M	25.46%410.57M
Derivative financial instrument-current liabilities	-69.25%4.38M	--8.54M	--14.26M	----	----	----	----	----	----	----
Financial lease liabilities-current liabilities	4.91%7.5M	566.48%6.96M	71.60%7.15M	-82.14%1.04M	-4.19%4.17M	26.44%5.84M	-26.67%4.35M	-50.03%4.62M	-33.94%5.93M	120.53%9.25M
Total current liabilities	7.01%1.96B	7.40%1.87B	19.78%1.83B	7.03%1.74B	-18.45%1.53B	-10.30%1.63B	18.45%1.87B	29.60%1.82B	27.03%1.58B	48.80%1.4B
Net current assets	-22.95%404.84M	13.77%569.23M	16.00%525.45M	87.49%500.35M	68.40%452.99M	6.69%266.86M	32.09%269M	-0.17%250.13M	-11.82%203.66M	-37.16%250.57M
Total assets less current liabilities	5.84%982.36M	0.42%958.95M	6.40%928.11M	11.78%954.97M	2.50%872.28M	-0.58%854.32M	-0.04%850.98M	5.23%859.26M	8.04%851.35M	17.09%816.6M
Non-current liabilities
Financial lease liabilities-non-current liabilities	0.59%30.85M	-56.44%26.65M	865.83%30.67M	1,499.69%61.19M	-54.74%3.18M	-59.46%3.83M	-31.26%7.02M	-25.07%9.43M	-33.82%10.21M	52.29%12.59M
Deferred tax liability	0.00%390K	0.00%391K	0.00%390K	6.25%391K	5.98%390K	0.00%368K	0.00%368K	-3.41%368K	-3.41%368K	--381K
Convertible notes and bonds	----	----	----	----	----	----	----	2.01%2.04M	2.11%1.94M	2.05%2M
Special items of non-current liabilities	2.41%509K	-0.40%504K	-2.17%497K	-96.96%506K	-97.05%508K	-7.25%16.67M	-8.48%17.2M	-3.46%17.97M	2.15%18.79M	8.93%18.61M
Total non-current liabilities	0.61%31.75M	-55.63%27.55M	674.66%31.55M	197.66%62.09M	-83.43%4.07M	-30.02%20.86M	-21.47%24.58M	-11.23%29.8M	-13.28%31.3M	22.96%33.58M
Total liabilities	6.90%1.99B	5.23%1.9B	21.52%1.86B	9.44%1.81B	-19.29%1.53B	-10.62%1.65B	17.67%1.9B	28.65%1.85B	25.89%1.61B	48.07%1.43B
Total assets less total liabilities	6.03%950.61M	4.31%931.41M	3.27%896.56M	7.13%892.88M	5.06%868.2M	0.48%833.46M	0.77%826.4M	5.93%829.46M	9.07%820.05M	16.85%783.02M
Total equity and non-current liabilities	5.84%982.36M	0.42%958.95M	6.40%928.11M	11.78%954.97M	2.50%872.28M	-0.58%854.32M	-0.04%850.98M	5.23%859.26M	8.04%851.35M	17.09%816.6M
Equity
Share capital	0.00%2.2M	0.00%2.2M	0.00%2.2M	0.00%2.2M	1.34%2.2M	1.34%2.2M	0.00%2.17M	0.00%2.17M	0.00%2.17M	0.00%2.17M
Reserve	6.15%946.01M	4.26%926.6M	3.11%891.17M	7.13%888.7M	5.01%864.32M	0.41%829.58M	0.83%823.12M	6.02%826.2M	9.18%816.31M	16.67%779.29M
Shareholders' Equity	6.14%948.21M	4.25%928.8M	3.10%893.37M	7.11%890.9M	5.00%866.52M	0.41%831.78M	0.83%825.29M	6.00%828.36M	9.15%818.48M	16.62%781.45M
Non-controlling interest	-24.61%2.41M	31.44%2.61M	89.32%3.19M	17.80%1.99M	51.26%1.69M	53.74%1.69M	-29.00%1.11M	-29.97%1.1M	-22.02%1.57M	--1.57M
Total equity	6.03%950.61M	4.31%931.41M	3.27%896.56M	7.13%892.88M	5.06%868.2M	0.48%833.46M	0.77%826.4M	5.93%829.46M	9.07%820.05M	16.85%783.02M
Total equity and total liabilities	6.62%2.94B	4.93%2.83B	14.91%2.76B	8.66%2.7B	-11.90%2.4B	-7.18%2.48B	11.97%2.72B	20.63%2.68B	19.67%2.43B	35.31%2.22B
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	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (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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