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KAM HING INT'L (02307)

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  • 0.227
  • -0.002-0.87%
Trading May 22 09:47 CST
197.47MMarket Cap-1.85P/E (TTM)

KAM HING INT'L (02307) 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
-6.76%770.84M
-15.50%840.92M
-6.95%826.68M
15.42%995.21M
7.53%888.44M
-29.55%862.24M
-45.56%826.21M
-10.20%1.22B
59.89%1.52B
57.35%1.36B
Developing and for sale properties
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----
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0.00%53.67M
-4.35%53.67M
-6.52%53.67M
-6.82%56.11M
-2.33%57.42M
2.44%60.22M
8.93%58.79M
Accounts receivable
5.01%544.43M
3.87%526.09M
5.15%518.46M
-0.45%506.49M
-12.19%493.07M
-23.32%508.79M
-34.98%561.53M
-11.44%663.51M
3.07%863.66M
9.38%749.22M
Advance deposits and other receivables
4.92%119.4M
49.93%137.31M
18.80%113.79M
2.35%91.59M
48.18%95.78M
43.05%89.48M
-15.60%64.64M
30.50%62.55M
13.54%76.59M
-2.88%47.93M
Withholding and tax receivable
4,506.56%2.81M
-27.33%3.6M
-98.79%61K
77.55%4.95M
68.74%5.05M
--2.79M
--2.99M
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----
----
Cash and equivalents
-1.03%665.86M
52.08%637.15M
-26.56%672.81M
-68.43%418.96M
-14.75%916.09M
51.12%1.33B
24.45%1.07B
12.73%878.21M
7.40%863.44M
25.83%779.06M
Secured deposit
-40.75%22.09M
-22.37%35.45M
-18.13%37.29M
-70.69%45.66M
20.51%45.54M
82.36%155.78M
-45.67%37.79M
44.40%85.43M
-14.86%69.55M
45.08%59.16M
Financial assets at fair value-current assets
-40.67%124K
-51.95%111K
-6.70%209K
-1.70%231K
-59.71%224K
-21.93%235K
76.51%556K
-30.65%301K
114.29%315K
294.55%434K
Total current assets
-2.02%2.13B
3.02%2.18B
-13.15%2.17B
-29.45%2.12B
-4.82%2.5B
0.97%3B
-23.96%2.62B
-2.82%2.97B
23.26%3.45B
31.94%3.06B
Non-current assets
Property, plant and equipment
-6.13%822.04M
-8.93%856.04M
-12.51%875.72M
-3.72%939.98M
-11.82%1B
-22.49%976.29M
-20.31%1.14B
-14.78%1.26B
-9.58%1.42B
-4.12%1.48B
Investment property
89.72%204.71M
--107.9M
--107.9M
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----
----
----
----
----
----
Advance payment
5.55%40.19M
492.09%35.42M
471.87%38.08M
-78.32%5.98M
-66.43%6.66M
265.60%27.59M
82.26%19.83M
-62.13%7.55M
-25.51%10.88M
111.55%19.92M
Long-term receivables
3.15%40.81M
1.86%39.68M
3.16%39.56M
3.16%38.95M
3.16%38.35M
3.15%37.76M
3.16%37.18M
3.15%36.61M
3.15%36.04M
5.74%35.49M
Associated company interest
-2.60%5.14M
248.30%4.92M
256.55%5.28M
55.68%1.41M
-19.35%1.48M
-67.89%907K
-50.22%1.84M
18.35%2.83M
-1.42%3.69M
--2.39M
Intangible assets
--8.7M
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----
----
----
----
----
----
----
----
Goodwill
4,538.27%18.79M
--32.62M
--405K
----
----
----
----
----
----
----
Deferred tax assets
18.37%44.06M
-11.00%34.95M
-5.71%37.22M
27.73%39.27M
23.80%39.48M
9.71%30.74M
8.66%31.89M
-1.58%28.02M
3.08%29.35M
5.62%28.47M
Total non-current assets
8.76%1.38B
6.99%1.3B
-1.23%1.27B
-4.99%1.22B
-11.55%1.28B
-17.69%1.28B
-16.77%1.45B
-13.83%1.56B
-8.48%1.74B
-2.22%1.81B
Total assets
1.96%3.5B
4.47%3.48B
-9.11%3.44B
-22.13%3.33B
-7.21%3.78B
-5.44%4.28B
-21.55%4.07B
-6.91%4.53B
10.41%5.19B
16.79%4.86B
Liabilities
Current liabilities
Accounts payable
7.49%653.44M
-5.97%562.68M
-10.45%607.89M
19.65%598.43M
55.53%678.83M
14.60%500.14M
-48.31%436.47M
-36.82%436.41M
5.26%844.35M
39.68%690.78M
Tax payable
-43.38%3.63M
1,442.86%8.64M
656.32%6.41M
-84.92%560K
-78.15%847K
-76.88%3.71M
-63.74%3.88M
23.69%16.06M
144.24%10.69M
1,233.26%12.99M
Amounts payable to associated parties-current liabilities
0.00%947K
0.00%947K
0.00%947K
0.00%947K
0.00%947K
-45.13%947K
0.00%947K
82.26%1.73M
0.00%947K
0.00%947K
Other payables and accrued expenses
17.61%197.32M
9.83%148.89M
2.44%167.78M
-8.06%135.57M
-21.48%163.79M
-8.57%147.45M
-22.33%208.6M
-1.58%161.27M
21.81%268.58M
12.51%163.85M
Bank loans and overdrafts
-45.94%376.9M
21.41%691.02M
-21.12%697.12M
-52.27%569.14M
78.33%883.77M
144.83%1.19B
-6.30%495.58M
-58.80%487M
-8.12%528.91M
226.16%1.18B
Financial lease liabilities-current liabilities
31.08%7.23M
8.19%5.67M
4.37%5.51M
-15.53%5.24M
-20.42%5.28M
-14.94%6.2M
-10.84%6.64M
9.77%7.29M
-7.28%7.45M
-22.09%6.64M
Special items of current liabilities
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----
----
----
----
----
----
--21.52M
----
----
Total current liabilities
-16.57%1.24B
8.24%1.42B
-14.30%1.49B
-29.22%1.31B
50.46%1.73B
63.60%1.85B
-30.63%1.15B
-45.01%1.13B
3.06%1.66B
103.08%2.06B
Net current assets
29.61%886.09M
-5.46%762.79M
-10.57%683.64M
-29.80%806.86M
-48.08%764.4M
-37.54%1.15B
-17.78%1.47B
83.96%1.84B
50.65%1.79B
-23.31%1B
Total assets less current liabilities
16.07%2.26B
2.02%2.06B
-4.72%1.95B
-16.72%2.02B
-29.96%2.05B
-28.44%2.43B
-17.28%2.92B
21.02%3.4B
14.25%3.53B
-10.95%2.81B
Non-current liabilities
Long-term bank loan
168.14%508.97M
-15.52%298.75M
-49.75%189.81M
-45.13%353.64M
-60.92%377.77M
-50.00%644.47M
-24.84%966.69M
99.41%1.29B
32.78%1.29B
-50.31%646.36M
Financial lease liabilities-non-current liabilities
33.17%36.7M
161.56%31.19M
92.07%27.56M
-43.45%11.93M
-56.44%14.35M
-16.70%21.09M
10.12%32.94M
-20.36%25.32M
-11.98%29.91M
9.00%31.79M
Deferred tax liability
149.56%26.93M
228.60%12.76M
166.07%10.79M
-8.29%3.88M
-12.15%4.06M
-13.87%4.24M
-13.83%4.62M
-10.66%4.92M
-6.03%5.36M
-4.26%5.5M
Total non-current liabilities
150.96%572.6M
-7.24%342.71M
-42.41%228.16M
-44.84%369.45M
-60.55%396.17M
-49.22%669.8M
-24.00%1B
92.95%1.32B
31.06%1.32B
-48.82%683.66M
Total liabilities
5.73%1.81B
4.84%1.76B
-19.52%1.71B
-33.37%1.68B
-1.24%2.13B
2.86%2.52B
-27.70%2.16B
-10.60%2.45B
13.83%2.98B
16.70%2.74B
Total assets less total liabilities
-1.80%1.69B
4.09%1.72B
4.33%1.72B
-6.02%1.65B
-13.93%1.65B
-15.25%1.76B
-13.26%1.92B
-2.14%2.08B
6.12%2.21B
16.91%2.12B
Total equity and non-current liabilities
16.07%2.26B
2.02%2.06B
-4.72%1.95B
-16.72%2.02B
-29.96%2.05B
-28.44%2.43B
-17.28%2.92B
21.02%3.4B
14.25%3.53B
-10.95%2.81B
Equity
Share capital
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
0.00%86.99M
Reserve
-1.73%1.61B
4.25%1.63B
4.49%1.63B
-6.12%1.57B
-14.38%1.56B
-15.95%1.67B
-13.93%1.83B
-2.48%1.99B
6.23%2.12B
17.69%2.04B
Shareholders' Equity
-1.64%1.69B
4.03%1.72B
4.25%1.72B
-5.82%1.65B
-13.73%1.65B
-15.28%1.76B
-13.38%1.91B
-2.37%2.07B
5.97%2.21B
16.85%2.12B
Non-controlling interest
-234.89%-1.64M
1,332.05%1.12M
1,681.82%1.22M
-98.02%78K
-101.73%-77K
4.46%3.94M
97.08%4.45M
437.00%3.77M
365.02%2.26M
43.37%-1.12M
Total equity
-1.80%1.69B
4.09%1.72B
4.33%1.72B
-6.02%1.65B
-13.93%1.65B
-15.25%1.76B
-13.26%1.92B
-2.14%2.08B
6.12%2.21B
16.91%2.12B
Total equity and total liabilities
1.96%3.5B
4.47%3.48B
-9.11%3.44B
-22.13%3.33B
-7.21%3.78B
-5.44%4.28B
-21.55%4.07B
-6.91%4.53B
10.41%5.19B
16.79%4.86B
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
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 -6.76%770.84M-15.50%840.92M-6.95%826.68M15.42%995.21M7.53%888.44M-29.55%862.24M-45.56%826.21M-10.20%1.22B59.89%1.52B57.35%1.36B
Developing and for sale properties ------------0.00%53.67M-4.35%53.67M-6.52%53.67M-6.82%56.11M-2.33%57.42M2.44%60.22M8.93%58.79M
Accounts receivable 5.01%544.43M3.87%526.09M5.15%518.46M-0.45%506.49M-12.19%493.07M-23.32%508.79M-34.98%561.53M-11.44%663.51M3.07%863.66M9.38%749.22M
Advance deposits and other receivables 4.92%119.4M49.93%137.31M18.80%113.79M2.35%91.59M48.18%95.78M43.05%89.48M-15.60%64.64M30.50%62.55M13.54%76.59M-2.88%47.93M
Withholding and tax receivable 4,506.56%2.81M-27.33%3.6M-98.79%61K77.55%4.95M68.74%5.05M--2.79M--2.99M------------
Cash and equivalents -1.03%665.86M52.08%637.15M-26.56%672.81M-68.43%418.96M-14.75%916.09M51.12%1.33B24.45%1.07B12.73%878.21M7.40%863.44M25.83%779.06M
Secured deposit -40.75%22.09M-22.37%35.45M-18.13%37.29M-70.69%45.66M20.51%45.54M82.36%155.78M-45.67%37.79M44.40%85.43M-14.86%69.55M45.08%59.16M
Financial assets at fair value-current assets -40.67%124K-51.95%111K-6.70%209K-1.70%231K-59.71%224K-21.93%235K76.51%556K-30.65%301K114.29%315K294.55%434K
Total current assets -2.02%2.13B3.02%2.18B-13.15%2.17B-29.45%2.12B-4.82%2.5B0.97%3B-23.96%2.62B-2.82%2.97B23.26%3.45B31.94%3.06B
Non-current assets
Property, plant and equipment -6.13%822.04M-8.93%856.04M-12.51%875.72M-3.72%939.98M-11.82%1B-22.49%976.29M-20.31%1.14B-14.78%1.26B-9.58%1.42B-4.12%1.48B
Investment property 89.72%204.71M--107.9M--107.9M----------------------------
Advance payment 5.55%40.19M492.09%35.42M471.87%38.08M-78.32%5.98M-66.43%6.66M265.60%27.59M82.26%19.83M-62.13%7.55M-25.51%10.88M111.55%19.92M
Long-term receivables 3.15%40.81M1.86%39.68M3.16%39.56M3.16%38.95M3.16%38.35M3.15%37.76M3.16%37.18M3.15%36.61M3.15%36.04M5.74%35.49M
Associated company interest -2.60%5.14M248.30%4.92M256.55%5.28M55.68%1.41M-19.35%1.48M-67.89%907K-50.22%1.84M18.35%2.83M-1.42%3.69M--2.39M
Intangible assets --8.7M------------------------------------
Goodwill 4,538.27%18.79M--32.62M--405K----------------------------
Deferred tax assets 18.37%44.06M-11.00%34.95M-5.71%37.22M27.73%39.27M23.80%39.48M9.71%30.74M8.66%31.89M-1.58%28.02M3.08%29.35M5.62%28.47M
Total non-current assets 8.76%1.38B6.99%1.3B-1.23%1.27B-4.99%1.22B-11.55%1.28B-17.69%1.28B-16.77%1.45B-13.83%1.56B-8.48%1.74B-2.22%1.81B
Total assets 1.96%3.5B4.47%3.48B-9.11%3.44B-22.13%3.33B-7.21%3.78B-5.44%4.28B-21.55%4.07B-6.91%4.53B10.41%5.19B16.79%4.86B
Liabilities
Current liabilities
Accounts payable 7.49%653.44M-5.97%562.68M-10.45%607.89M19.65%598.43M55.53%678.83M14.60%500.14M-48.31%436.47M-36.82%436.41M5.26%844.35M39.68%690.78M
Tax payable -43.38%3.63M1,442.86%8.64M656.32%6.41M-84.92%560K-78.15%847K-76.88%3.71M-63.74%3.88M23.69%16.06M144.24%10.69M1,233.26%12.99M
Amounts payable to associated parties-current liabilities 0.00%947K0.00%947K0.00%947K0.00%947K0.00%947K-45.13%947K0.00%947K82.26%1.73M0.00%947K0.00%947K
Other payables and accrued expenses 17.61%197.32M9.83%148.89M2.44%167.78M-8.06%135.57M-21.48%163.79M-8.57%147.45M-22.33%208.6M-1.58%161.27M21.81%268.58M12.51%163.85M
Bank loans and overdrafts -45.94%376.9M21.41%691.02M-21.12%697.12M-52.27%569.14M78.33%883.77M144.83%1.19B-6.30%495.58M-58.80%487M-8.12%528.91M226.16%1.18B
Financial lease liabilities-current liabilities 31.08%7.23M8.19%5.67M4.37%5.51M-15.53%5.24M-20.42%5.28M-14.94%6.2M-10.84%6.64M9.77%7.29M-7.28%7.45M-22.09%6.64M
Special items of current liabilities ------------------------------21.52M--------
Total current liabilities -16.57%1.24B8.24%1.42B-14.30%1.49B-29.22%1.31B50.46%1.73B63.60%1.85B-30.63%1.15B-45.01%1.13B3.06%1.66B103.08%2.06B
Net current assets 29.61%886.09M-5.46%762.79M-10.57%683.64M-29.80%806.86M-48.08%764.4M-37.54%1.15B-17.78%1.47B83.96%1.84B50.65%1.79B-23.31%1B
Total assets less current liabilities 16.07%2.26B2.02%2.06B-4.72%1.95B-16.72%2.02B-29.96%2.05B-28.44%2.43B-17.28%2.92B21.02%3.4B14.25%3.53B-10.95%2.81B
Non-current liabilities
Long-term bank loan 168.14%508.97M-15.52%298.75M-49.75%189.81M-45.13%353.64M-60.92%377.77M-50.00%644.47M-24.84%966.69M99.41%1.29B32.78%1.29B-50.31%646.36M
Financial lease liabilities-non-current liabilities 33.17%36.7M161.56%31.19M92.07%27.56M-43.45%11.93M-56.44%14.35M-16.70%21.09M10.12%32.94M-20.36%25.32M-11.98%29.91M9.00%31.79M
Deferred tax liability 149.56%26.93M228.60%12.76M166.07%10.79M-8.29%3.88M-12.15%4.06M-13.87%4.24M-13.83%4.62M-10.66%4.92M-6.03%5.36M-4.26%5.5M
Total non-current liabilities 150.96%572.6M-7.24%342.71M-42.41%228.16M-44.84%369.45M-60.55%396.17M-49.22%669.8M-24.00%1B92.95%1.32B31.06%1.32B-48.82%683.66M
Total liabilities 5.73%1.81B4.84%1.76B-19.52%1.71B-33.37%1.68B-1.24%2.13B2.86%2.52B-27.70%2.16B-10.60%2.45B13.83%2.98B16.70%2.74B
Total assets less total liabilities -1.80%1.69B4.09%1.72B4.33%1.72B-6.02%1.65B-13.93%1.65B-15.25%1.76B-13.26%1.92B-2.14%2.08B6.12%2.21B16.91%2.12B
Total equity and non-current liabilities 16.07%2.26B2.02%2.06B-4.72%1.95B-16.72%2.02B-29.96%2.05B-28.44%2.43B-17.28%2.92B21.02%3.4B14.25%3.53B-10.95%2.81B
Equity
Share capital 0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M0.00%86.99M
Reserve -1.73%1.61B4.25%1.63B4.49%1.63B-6.12%1.57B-14.38%1.56B-15.95%1.67B-13.93%1.83B-2.48%1.99B6.23%2.12B17.69%2.04B
Shareholders' Equity -1.64%1.69B4.03%1.72B4.25%1.72B-5.82%1.65B-13.73%1.65B-15.28%1.76B-13.38%1.91B-2.37%2.07B5.97%2.21B16.85%2.12B
Non-controlling interest -234.89%-1.64M1,332.05%1.12M1,681.82%1.22M-98.02%78K-101.73%-77K4.46%3.94M97.08%4.45M437.00%3.77M365.02%2.26M43.37%-1.12M
Total equity -1.80%1.69B4.09%1.72B4.33%1.72B-6.02%1.65B-13.93%1.65B-15.25%1.76B-13.26%1.92B-2.14%2.08B6.12%2.21B16.91%2.12B
Total equity and total liabilities 1.96%3.5B4.47%3.48B-9.11%3.44B-22.13%3.33B-7.21%3.78B-5.44%4.28B-21.55%4.07B-6.91%4.53B10.41%5.19B16.79%4.86B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
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
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More