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PRECIOUS DRAGON (01861)

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  • 2.110
  • 0.0000.00%
Market Closed May 22 09:00 CST
493.57MMarket Cap8.41P/E (TTM)

PRECIOUS DRAGON (01861) Balance Sheet

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YOY 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
3.54%38.14M
-13.05%36.05M
-15.08%36.84M
-14.27%41.46M
-14.41%43.38M
1.30%48.36M
-7.46%50.68M
-23.57%47.74M
-2.85%54.77M
6.77%62.46M
Accounts receivable
37.89%64.52M
16.31%69.39M
31.43%46.79M
83.87%59.66M
19.79%35.6M
-22.72%32.45M
-21.98%29.72M
1.29%41.99M
-5.89%38.1M
-54.21%41.46M
Advance deposits and other receivables
-4.80%14.81M
234.42%21.65M
113.66%15.56M
-11.12%6.47M
-55.69%7.28M
-61.98%7.28M
-10.06%16.44M
9.58%19.16M
36.72%18.28M
28.04%17.48M
Cash and equivalents
60.08%169.06M
38.22%155.87M
-1.97%105.61M
1.69%112.77M
17.88%107.73M
-16.40%110.9M
1.15%91.39M
-12.71%132.65M
-44.10%90.35M
50.55%151.96M
Secured deposit
-14.79%4.17M
32.64%2.75M
-59.07%4.89M
-72.65%2.07M
487.99%11.95M
-58.91%7.57M
-89.72%2.03M
285.72%18.43M
357.84%19.77M
31.78%4.78M
Total current assets
38.63%290.7M
28.44%285.7M
1.82%209.69M
7.69%222.43M
8.24%205.94M
-20.54%206.56M
-14.01%190.26M
-6.53%259.96M
-19.88%221.26M
4.07%278.14M
Non-current assets
Property, plant and equipment
-16.00%173.34M
-13.74%184.92M
-8.39%206.35M
-3.03%214.39M
-1.49%225.24M
0.76%221.08M
-0.45%228.65M
3.73%219.43M
40.32%229.68M
71.14%211.55M
Advance payment
2.53%8.03M
--7.95M
--7.83M
----
----
----
----
8.36%9.96M
-50.48%9.53M
-49.18%9.19M
Deferred tax assets
-1.76%5.62M
47.58%6.3M
40.41%5.72M
19.35%4.27M
-0.44%4.08M
-15.20%3.58M
0.17%4.09M
-2.13%4.22M
7.84%4.09M
43.62%4.31M
Total non-current assets
-12.38%233.81M
-7.81%246.19M
-4.30%266.84M
-2.46%267.04M
-2.15%278.82M
-5.03%273.77M
-5.51%284.94M
1.88%288.26M
23.02%301.55M
37.80%282.94M
Total assets
10.07%524.52M
8.67%531.89M
-1.70%476.53M
1.90%489.47M
2.01%484.76M
-12.38%480.33M
-9.10%475.21M
-2.29%548.22M
0.29%522.81M
18.73%561.08M
Liabilities
Current liabilities
Accounts payable
13.01%47.03M
-8.68%42.32M
-22.64%41.62M
-12.32%46.35M
3.59%53.8M
-8.96%52.86M
-16.05%51.94M
1.23%58.06M
16.13%61.87M
11.45%57.36M
Tax payable
18,564.80%23.33M
12.71%2M
-92.41%125K
-64.29%1.78M
-73.00%1.65M
27.02%4.98M
144.43%6.1M
54.57%3.92M
-27.27%2.5M
-73.99%2.54M
Other payables and accrued expenses
-13.19%53.03M
21.33%62.33M
9.20%61.09M
3.17%51.37M
-3.02%55.94M
-13.13%49.79M
10.64%57.68M
-18.39%57.31M
-50.59%52.14M
25.67%70.23M
Bank loans and overdrafts
7.91%10.96M
12.49%10.69M
-1.45%10.16M
-64.15%9.5M
-35.74%10.31M
-37.98%26.51M
-72.95%16.04M
-42.91%42.74M
-13.55%59.31M
94.51%74.87M
Deferred income-current liabilities
2.31%221K
0.00%219K
-2.26%216K
1.39%219K
-2.21%221K
-7.69%216K
-7.76%226K
-2.50%234K
2.94%245K
9.59%240K
Total current liabilities
18.88%134.58M
7.64%117.56M
-7.15%113.21M
-18.71%109.21M
-7.63%121.92M
-17.20%134.35M
-25.03%131.99M
-20.93%162.27M
-23.81%176.05M
31.72%205.22M
Net current assets
61.81%156.12M
48.51%168.14M
14.83%96.48M
56.80%113.22M
44.18%84.02M
-26.09%72.21M
28.89%58.28M
33.99%97.69M
0.26%45.21M
-34.57%72.91M
Total assets less current liabilities
7.33%389.94M
8.96%414.33M
0.13%363.32M
9.91%380.26M
5.72%362.84M
-10.36%345.98M
-1.02%343.22M
8.46%385.96M
19.49%346.76M
12.34%355.85M
Non-current liabilities
Long-term bank loan
-63.86%5.48M
-43.58%10.63M
-39.94%15.16M
-35.77%18.84M
-27.69%25.23M
-70.22%29.34M
-42.86%34.9M
63.85%98.52M
34,205.62%61.06M
1,340.83%60.13M
Payments payable to related parties-non-current liabilities
----
-31.50%17.4M
-31.50%17.4M
-23.95%25.4M
-28.25%25.4M
-5.65%33.4M
0.00%35.4M
-41.00%35.4M
-41.00%35.4M
--60M
Deferred tax liability
42.82%6.63M
32.29%4.64M
36.55%4.64M
-16.57%3.51M
-18.04%3.4M
59.44%4.21M
66.44%4.15M
69.21%2.64M
-5.68%2.49M
-39.76%1.56M
Deferred income-non-current liabilities
-31.64%443K
-28.55%548K
-26.61%648K
-21.09%767K
-22.00%883K
-24.42%972K
-23.05%1.13M
-17.72%1.29M
-11.55%1.47M
-4.98%1.56M
Total non-current liabilities
-66.84%12.55M
-31.53%33.22M
-31.09%37.84M
-28.56%48.52M
-27.34%54.92M
-50.73%67.91M
-24.75%75.57M
11.84%137.84M
55.74%100.43M
1,366.19%123.25M
Total liabilities
-2.60%147.13M
-4.41%150.78M
-14.58%151.05M
-22.02%157.73M
-14.80%176.84M
-32.60%202.26M
-24.93%207.56M
-8.63%300.11M
-6.45%276.48M
100.03%328.47M
Total assets less total liabilities
15.95%377.39M
14.88%381.11M
5.70%325.48M
19.30%331.74M
15.05%307.93M
12.07%278.06M
8.65%267.65M
6.67%248.11M
9.13%246.33M
-24.57%232.6M
Total equity and non-current liabilities
7.33%389.94M
8.96%414.33M
0.13%363.32M
9.91%380.26M
5.72%362.84M
-10.36%345.98M
-1.02%343.22M
8.46%385.96M
19.49%346.76M
12.34%355.85M
Equity
Share capital
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.00%2.34M
0.17%2.34M
0.17%2.34M
Reserve
16.04%375.46M
----
5.73%323.57M
----
15.25%306.03M
----
8.75%265.54M
----
9.25%244.16M
----
Other reserves
----
14.97%379.21M
----
19.52%329.84M
----
12.20%275.98M
----
6.76%245.98M
----
--230.4M
Shareholders' Equity
15.92%377.8M
14.86%381.54M
5.69%325.91M
19.35%332.18M
15.12%308.37M
12.08%278.32M
8.67%267.88M
6.69%248.32M
9.16%246.5M
-21.76%232.74M
Non-controlling interest
4.44%-409K
1.81%-433K
3.39%-428K
-72.27%-441K
-94.30%-443K
-26.11%-256K
-32.56%-228K
-52.63%-203K
-79.17%-172K
-101.22%-133K
Total equity
15.95%377.39M
14.88%381.11M
5.70%325.48M
19.30%331.74M
15.05%307.93M
12.07%278.06M
8.65%267.65M
6.67%248.11M
9.13%246.33M
-24.57%232.6M
Total equity and total liabilities
10.07%524.52M
8.67%531.89M
-1.70%476.53M
1.90%489.47M
2.01%484.76M
-12.38%480.33M
-9.10%475.21M
-2.29%548.22M
0.29%522.81M
18.73%561.08M
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
(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 3.54%38.14M-13.05%36.05M-15.08%36.84M-14.27%41.46M-14.41%43.38M1.30%48.36M-7.46%50.68M-23.57%47.74M-2.85%54.77M6.77%62.46M
Accounts receivable 37.89%64.52M16.31%69.39M31.43%46.79M83.87%59.66M19.79%35.6M-22.72%32.45M-21.98%29.72M1.29%41.99M-5.89%38.1M-54.21%41.46M
Advance deposits and other receivables -4.80%14.81M234.42%21.65M113.66%15.56M-11.12%6.47M-55.69%7.28M-61.98%7.28M-10.06%16.44M9.58%19.16M36.72%18.28M28.04%17.48M
Cash and equivalents 60.08%169.06M38.22%155.87M-1.97%105.61M1.69%112.77M17.88%107.73M-16.40%110.9M1.15%91.39M-12.71%132.65M-44.10%90.35M50.55%151.96M
Secured deposit -14.79%4.17M32.64%2.75M-59.07%4.89M-72.65%2.07M487.99%11.95M-58.91%7.57M-89.72%2.03M285.72%18.43M357.84%19.77M31.78%4.78M
Total current assets 38.63%290.7M28.44%285.7M1.82%209.69M7.69%222.43M8.24%205.94M-20.54%206.56M-14.01%190.26M-6.53%259.96M-19.88%221.26M4.07%278.14M
Non-current assets
Property, plant and equipment -16.00%173.34M-13.74%184.92M-8.39%206.35M-3.03%214.39M-1.49%225.24M0.76%221.08M-0.45%228.65M3.73%219.43M40.32%229.68M71.14%211.55M
Advance payment 2.53%8.03M--7.95M--7.83M----------------8.36%9.96M-50.48%9.53M-49.18%9.19M
Deferred tax assets -1.76%5.62M47.58%6.3M40.41%5.72M19.35%4.27M-0.44%4.08M-15.20%3.58M0.17%4.09M-2.13%4.22M7.84%4.09M43.62%4.31M
Total non-current assets -12.38%233.81M-7.81%246.19M-4.30%266.84M-2.46%267.04M-2.15%278.82M-5.03%273.77M-5.51%284.94M1.88%288.26M23.02%301.55M37.80%282.94M
Total assets 10.07%524.52M8.67%531.89M-1.70%476.53M1.90%489.47M2.01%484.76M-12.38%480.33M-9.10%475.21M-2.29%548.22M0.29%522.81M18.73%561.08M
Liabilities
Current liabilities
Accounts payable 13.01%47.03M-8.68%42.32M-22.64%41.62M-12.32%46.35M3.59%53.8M-8.96%52.86M-16.05%51.94M1.23%58.06M16.13%61.87M11.45%57.36M
Tax payable 18,564.80%23.33M12.71%2M-92.41%125K-64.29%1.78M-73.00%1.65M27.02%4.98M144.43%6.1M54.57%3.92M-27.27%2.5M-73.99%2.54M
Other payables and accrued expenses -13.19%53.03M21.33%62.33M9.20%61.09M3.17%51.37M-3.02%55.94M-13.13%49.79M10.64%57.68M-18.39%57.31M-50.59%52.14M25.67%70.23M
Bank loans and overdrafts 7.91%10.96M12.49%10.69M-1.45%10.16M-64.15%9.5M-35.74%10.31M-37.98%26.51M-72.95%16.04M-42.91%42.74M-13.55%59.31M94.51%74.87M
Deferred income-current liabilities 2.31%221K0.00%219K-2.26%216K1.39%219K-2.21%221K-7.69%216K-7.76%226K-2.50%234K2.94%245K9.59%240K
Total current liabilities 18.88%134.58M7.64%117.56M-7.15%113.21M-18.71%109.21M-7.63%121.92M-17.20%134.35M-25.03%131.99M-20.93%162.27M-23.81%176.05M31.72%205.22M
Net current assets 61.81%156.12M48.51%168.14M14.83%96.48M56.80%113.22M44.18%84.02M-26.09%72.21M28.89%58.28M33.99%97.69M0.26%45.21M-34.57%72.91M
Total assets less current liabilities 7.33%389.94M8.96%414.33M0.13%363.32M9.91%380.26M5.72%362.84M-10.36%345.98M-1.02%343.22M8.46%385.96M19.49%346.76M12.34%355.85M
Non-current liabilities
Long-term bank loan -63.86%5.48M-43.58%10.63M-39.94%15.16M-35.77%18.84M-27.69%25.23M-70.22%29.34M-42.86%34.9M63.85%98.52M34,205.62%61.06M1,340.83%60.13M
Payments payable to related parties-non-current liabilities -----31.50%17.4M-31.50%17.4M-23.95%25.4M-28.25%25.4M-5.65%33.4M0.00%35.4M-41.00%35.4M-41.00%35.4M--60M
Deferred tax liability 42.82%6.63M32.29%4.64M36.55%4.64M-16.57%3.51M-18.04%3.4M59.44%4.21M66.44%4.15M69.21%2.64M-5.68%2.49M-39.76%1.56M
Deferred income-non-current liabilities -31.64%443K-28.55%548K-26.61%648K-21.09%767K-22.00%883K-24.42%972K-23.05%1.13M-17.72%1.29M-11.55%1.47M-4.98%1.56M
Total non-current liabilities -66.84%12.55M-31.53%33.22M-31.09%37.84M-28.56%48.52M-27.34%54.92M-50.73%67.91M-24.75%75.57M11.84%137.84M55.74%100.43M1,366.19%123.25M
Total liabilities -2.60%147.13M-4.41%150.78M-14.58%151.05M-22.02%157.73M-14.80%176.84M-32.60%202.26M-24.93%207.56M-8.63%300.11M-6.45%276.48M100.03%328.47M
Total assets less total liabilities 15.95%377.39M14.88%381.11M5.70%325.48M19.30%331.74M15.05%307.93M12.07%278.06M8.65%267.65M6.67%248.11M9.13%246.33M-24.57%232.6M
Total equity and non-current liabilities 7.33%389.94M8.96%414.33M0.13%363.32M9.91%380.26M5.72%362.84M-10.36%345.98M-1.02%343.22M8.46%385.96M19.49%346.76M12.34%355.85M
Equity
Share capital 0.00%2.34M0.00%2.34M0.00%2.34M0.00%2.34M0.00%2.34M0.00%2.34M0.00%2.34M0.00%2.34M0.17%2.34M0.17%2.34M
Reserve 16.04%375.46M----5.73%323.57M----15.25%306.03M----8.75%265.54M----9.25%244.16M----
Other reserves ----14.97%379.21M----19.52%329.84M----12.20%275.98M----6.76%245.98M------230.4M
Shareholders' Equity 15.92%377.8M14.86%381.54M5.69%325.91M19.35%332.18M15.12%308.37M12.08%278.32M8.67%267.88M6.69%248.32M9.16%246.5M-21.76%232.74M
Non-controlling interest 4.44%-409K1.81%-433K3.39%-428K-72.27%-441K-94.30%-443K-26.11%-256K-32.56%-228K-52.63%-203K-79.17%-172K-101.22%-133K
Total equity 15.95%377.39M14.88%381.11M5.70%325.48M19.30%331.74M15.05%307.93M12.07%278.06M8.65%267.65M6.67%248.11M9.13%246.33M-24.57%232.6M
Total equity and total liabilities 10.07%524.52M8.67%531.89M-1.70%476.53M1.90%489.47M2.01%484.76M-12.38%480.33M-9.10%475.21M-2.29%548.22M0.29%522.81M18.73%561.08M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards IASIASIASIASIASIASIASIASIASIAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--

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.

Market Insights
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