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LEE & MAN PAPER (02314)

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  • 3.340
  • +0.060+1.83%
Trading Jan 13 09:40 CST
14.35BMarket Cap10.50P/E (TTM)

LEE & MAN PAPER (02314) Balance Sheet

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YOY yoy
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(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
(FY)Dec 31, 2020
Assets
Current assets
Inventory
-1.32%4.57B
-10.20%4.42B
-5.34%4.63B
-1.38%4.92B
-18.70%4.89B
-12.54%4.99B
6.44%6.01B
31.16%5.71B
47.58%5.65B
21.81%4.35B
Accounts receivable
-12.19%6B
-2.19%6.55B
13.46%6.83B
10.93%6.7B
-10.77%6.02B
-16.33%6.04B
-7.55%6.75B
13.36%7.22B
35.93%7.3B
18.90%6.37B
Notes receivable
----
----
----
----
----
----
----
----
-91.24%21.69M
----
Related party payments receivable
632.23%19.63M
72.47%3.96M
-92.64%2.68M
-97.51%2.3M
-35.21%36.43M
3.66%92.14M
-45.63%56.23M
-10.57%88.88M
-30.71%103.42M
-17.69%99.39M
Cash and equivalents
-5.13%1.66B
0.27%1.52B
-21.71%1.75B
-15.64%1.52B
21.79%2.23B
-5.79%1.8B
16.49%1.83B
61.09%1.91B
-29.72%1.57B
-59.41%1.18B
Special items of current assets
--53.78M
--54.61M
----
----
----
----
--78.8M
--80.55M
----
----
Total current assets
-6.91%12.3B
-4.48%12.55B
0.24%13.21B
1.71%13.14B
-10.53%13.18B
-13.88%12.92B
0.56%14.73B
25.00%15B
23.11%14.65B
-3.91%12B
Non-current assets
Property, plant and equipment
5.65%40.54B
4.81%39.6B
2.25%38.37B
7.57%37.79B
7.77%37.53B
3.61%35.13B
5.62%34.82B
6.32%33.91B
15.36%32.97B
13.18%31.89B
Investment property
8.85%557.97M
6.40%559.75M
-0.59%512.63M
1.44%526.1M
-10.48%515.68M
-14.36%518.64M
-4.92%576.03M
1.51%605.59M
8.58%605.86M
2.09%596.56M
Advance payment
-30.40%711.08M
6.47%943.36M
52.40%1.02B
64.60%886.08M
-37.99%670.42M
-68.83%538.33M
-34.75%1.08B
67.58%1.73B
104.63%1.66B
-6.87%1.03B
Associated company interest
12.63%124.05M
17.33%120.21M
21.22%110.14M
37.43%102.46M
12.21%90.86M
--74.55M
--80.98M
----
----
----
Interests in Joint Venture
0.03%80.44M
-0.45%80.43M
-2.43%80.41M
-0.48%80.79M
-6.64%82.41M
-10.66%81.17M
0.58%88.28M
3.52%90.86M
--87.77M
--87.77M
Special items of non-current assets
0.00%268M
0.00%268M
--268M
--268M
----
----
----
----
----
----
Total non-current assets
4.43%43.48B
4.50%42.8B
4.16%41.64B
9.49%40.96B
6.14%39.97B
-0.12%37.4B
3.06%37.66B
7.62%37.45B
17.72%36.55B
12.23%34.8B
Total assets
1.70%55.78B
2.32%55.35B
3.19%54.85B
7.49%54.1B
1.45%53.15B
-4.06%50.33B
2.34%52.39B
12.08%52.45B
19.21%51.19B
7.59%46.8B
Liabilities
Current liabilities
Accounts payable
-6.08%3.09B
-4.52%3.49B
-22.87%3.29B
0.38%3.66B
58.95%4.26B
17.18%3.64B
-7.98%2.68B
18.21%3.11B
4.32%2.92B
-7.13%2.63B
Tax payable
27.89%67.05M
-54.48%45.44M
69.68%52.42M
68.79%99.84M
-67.74%30.9M
-67.11%59.15M
-46.04%95.78M
-28.81%179.82M
46.94%177.49M
33.35%252.61M
Amounts payable to associated parties-current liabilities
52.12%14M
-1.11%14.47M
-26.34%9.21M
24.29%14.63M
9.98%12.5M
10.22%11.77M
-40.25%11.36M
-33.48%10.68M
50.68%19.02M
2.51%16.06M
Bank loans and overdrafts
13.27%9.01B
26.92%8.93B
-0.44%7.95B
-17.22%7.04B
-18.02%7.99B
-2.00%8.5B
3.61%9.74B
65.07%8.67B
59.86%9.41B
7.81%5.26B
Financial lease liabilities-current liabilities
-26.99%12.34M
-11.85%14.73M
-4.07%16.91M
0.81%16.71M
143.65%17.62M
18.31%16.58M
-68.75%7.23M
-20.03%14.01M
633.63%23.15M
259.93%17.52M
Special items of current liabilities
----
----
589.69%480.94M
--551.56M
-35.61%69.73M
----
399.39%108.3M
-59.23%123.9M
-91.24%21.69M
-34.19%303.93M
Total current liabilities
3.34%12.28B
10.03%12.58B
-4.51%11.89B
-6.97%11.44B
-2.12%12.45B
0.84%12.29B
0.39%12.72B
42.00%12.19B
38.60%12.67B
1.47%8.58B
Net current assets
-98.89%14.77M
-101.78%-30.33M
81.18%1.33B
171.56%1.71B
-63.67%731.36M
-77.67%627.91M
1.63%2.01B
-17.72%2.81B
-28.21%1.98B
-15.20%3.42B
Total assets less current liabilities
1.25%43.5B
0.25%42.77B
5.55%42.96B
12.17%42.66B
2.60%40.7B
-5.54%38.03B
2.98%39.68B
5.36%40.26B
13.97%38.53B
9.07%38.22B
Non-current liabilities
Long-term bank loan
-7.77%12.92B
6.48%13.05B
42.89%14B
56.60%12.26B
69.34%9.8B
45.31%7.83B
26.24%5.79B
-11.29%5.39B
-32.31%4.58B
-18.62%6.07B
Financial lease liabilities-non-current liabilities
-12.57%46.62M
-11.27%52.68M
-20.88%53.32M
-9.64%59.38M
51.61%67.39M
23.91%65.71M
-23.37%44.45M
-5.94%53.03M
29.25%58M
16.19%56.38M
Deferred tax liability
5.09%1.68B
4.52%1.65B
1.33%1.6B
2.95%1.58B
6.96%1.58B
7.89%1.53B
6.04%1.48B
6.29%1.42B
-2.77%1.39B
-7.45%1.34B
Total non-current liabilities
-6.47%14.64B
6.19%14.75B
36.78%15.66B
47.41%13.89B
56.62%11.45B
37.39%9.43B
21.10%7.31B
-8.10%6.86B
-26.84%6.04B
-16.63%7.47B
Total liabilities
-2.24%26.93B
7.92%27.34B
15.27%27.54B
16.63%25.33B
19.32%23.89B
14.00%21.72B
7.07%20.03B
18.70%19.05B
7.55%18.7B
-7.84%16.05B
Total assets less total liabilities
5.67%28.85B
-2.62%28.01B
-6.67%27.3B
0.56%28.77B
-9.61%29.26B
-14.36%28.61B
-0.38%32.37B
8.63%33.4B
27.15%32.49B
17.90%30.75B
Total equity and non-current liabilities
1.25%43.5B
0.25%42.77B
5.55%42.96B
12.17%42.66B
2.60%40.7B
-5.54%38.03B
2.98%39.68B
5.36%40.26B
13.97%38.53B
9.07%38.22B
Equity
Share capital
0.00%107.38M
-0.32%107.38M
-0.34%107.38M
-0.02%107.72M
-0.16%107.74M
-0.51%107.74M
-0.69%107.91M
-0.35%108.29M
0.00%108.67M
-0.46%108.67M
Other equity instruments
----
----
----
-11.61%1.64B
-20.24%1.85B
-20.07%1.86B
--2.32B
0.00%2.32B
----
--2.32B
Reserve
5.70%28.74B
3.29%27.9B
-0.36%27.19B
1.41%27.01B
-8.82%27.29B
-13.98%26.63B
-0.41%29.93B
9.37%30.96B
29.97%30.05B
19.71%28.31B
Shareholders' Equity
5.68%28.84B
-2.62%28B
-6.68%27.3B
0.56%28.76B
-9.61%29.25B
-14.36%28.6B
7.29%32.36B
8.63%33.39B
29.83%30.16B
29.39%30.74B
Non-controlling interest
-1.80%9.11M
-3.99%9.07M
3.57%9.28M
12.67%9.45M
10.02%8.96M
4.81%8.39M
5.73%8.14M
6.28%8M
3,352.47%7.7M
2,260.19%7.53M
Total equity
5.67%28.85B
-2.62%28.01B
-6.67%27.3B
0.56%28.77B
-9.61%29.26B
-14.36%28.61B
-0.38%32.37B
8.63%33.4B
27.15%32.49B
17.90%30.75B
Total equity and total liabilities
1.70%55.78B
2.32%55.35B
3.19%54.85B
7.49%54.1B
1.45%53.15B
-4.06%50.33B
2.34%52.39B
12.08%52.45B
19.21%51.19B
7.59%46.8B
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 Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
(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(FY)Dec 31, 2020
Assets
Current assets
Inventory -1.32%4.57B-10.20%4.42B-5.34%4.63B-1.38%4.92B-18.70%4.89B-12.54%4.99B6.44%6.01B31.16%5.71B47.58%5.65B21.81%4.35B
Accounts receivable -12.19%6B-2.19%6.55B13.46%6.83B10.93%6.7B-10.77%6.02B-16.33%6.04B-7.55%6.75B13.36%7.22B35.93%7.3B18.90%6.37B
Notes receivable ---------------------------------91.24%21.69M----
Related party payments receivable 632.23%19.63M72.47%3.96M-92.64%2.68M-97.51%2.3M-35.21%36.43M3.66%92.14M-45.63%56.23M-10.57%88.88M-30.71%103.42M-17.69%99.39M
Cash and equivalents -5.13%1.66B0.27%1.52B-21.71%1.75B-15.64%1.52B21.79%2.23B-5.79%1.8B16.49%1.83B61.09%1.91B-29.72%1.57B-59.41%1.18B
Special items of current assets --53.78M--54.61M------------------78.8M--80.55M--------
Total current assets -6.91%12.3B-4.48%12.55B0.24%13.21B1.71%13.14B-10.53%13.18B-13.88%12.92B0.56%14.73B25.00%15B23.11%14.65B-3.91%12B
Non-current assets
Property, plant and equipment 5.65%40.54B4.81%39.6B2.25%38.37B7.57%37.79B7.77%37.53B3.61%35.13B5.62%34.82B6.32%33.91B15.36%32.97B13.18%31.89B
Investment property 8.85%557.97M6.40%559.75M-0.59%512.63M1.44%526.1M-10.48%515.68M-14.36%518.64M-4.92%576.03M1.51%605.59M8.58%605.86M2.09%596.56M
Advance payment -30.40%711.08M6.47%943.36M52.40%1.02B64.60%886.08M-37.99%670.42M-68.83%538.33M-34.75%1.08B67.58%1.73B104.63%1.66B-6.87%1.03B
Associated company interest 12.63%124.05M17.33%120.21M21.22%110.14M37.43%102.46M12.21%90.86M--74.55M--80.98M------------
Interests in Joint Venture 0.03%80.44M-0.45%80.43M-2.43%80.41M-0.48%80.79M-6.64%82.41M-10.66%81.17M0.58%88.28M3.52%90.86M--87.77M--87.77M
Special items of non-current assets 0.00%268M0.00%268M--268M--268M------------------------
Total non-current assets 4.43%43.48B4.50%42.8B4.16%41.64B9.49%40.96B6.14%39.97B-0.12%37.4B3.06%37.66B7.62%37.45B17.72%36.55B12.23%34.8B
Total assets 1.70%55.78B2.32%55.35B3.19%54.85B7.49%54.1B1.45%53.15B-4.06%50.33B2.34%52.39B12.08%52.45B19.21%51.19B7.59%46.8B
Liabilities
Current liabilities
Accounts payable -6.08%3.09B-4.52%3.49B-22.87%3.29B0.38%3.66B58.95%4.26B17.18%3.64B-7.98%2.68B18.21%3.11B4.32%2.92B-7.13%2.63B
Tax payable 27.89%67.05M-54.48%45.44M69.68%52.42M68.79%99.84M-67.74%30.9M-67.11%59.15M-46.04%95.78M-28.81%179.82M46.94%177.49M33.35%252.61M
Amounts payable to associated parties-current liabilities 52.12%14M-1.11%14.47M-26.34%9.21M24.29%14.63M9.98%12.5M10.22%11.77M-40.25%11.36M-33.48%10.68M50.68%19.02M2.51%16.06M
Bank loans and overdrafts 13.27%9.01B26.92%8.93B-0.44%7.95B-17.22%7.04B-18.02%7.99B-2.00%8.5B3.61%9.74B65.07%8.67B59.86%9.41B7.81%5.26B
Financial lease liabilities-current liabilities -26.99%12.34M-11.85%14.73M-4.07%16.91M0.81%16.71M143.65%17.62M18.31%16.58M-68.75%7.23M-20.03%14.01M633.63%23.15M259.93%17.52M
Special items of current liabilities --------589.69%480.94M--551.56M-35.61%69.73M----399.39%108.3M-59.23%123.9M-91.24%21.69M-34.19%303.93M
Total current liabilities 3.34%12.28B10.03%12.58B-4.51%11.89B-6.97%11.44B-2.12%12.45B0.84%12.29B0.39%12.72B42.00%12.19B38.60%12.67B1.47%8.58B
Net current assets -98.89%14.77M-101.78%-30.33M81.18%1.33B171.56%1.71B-63.67%731.36M-77.67%627.91M1.63%2.01B-17.72%2.81B-28.21%1.98B-15.20%3.42B
Total assets less current liabilities 1.25%43.5B0.25%42.77B5.55%42.96B12.17%42.66B2.60%40.7B-5.54%38.03B2.98%39.68B5.36%40.26B13.97%38.53B9.07%38.22B
Non-current liabilities
Long-term bank loan -7.77%12.92B6.48%13.05B42.89%14B56.60%12.26B69.34%9.8B45.31%7.83B26.24%5.79B-11.29%5.39B-32.31%4.58B-18.62%6.07B
Financial lease liabilities-non-current liabilities -12.57%46.62M-11.27%52.68M-20.88%53.32M-9.64%59.38M51.61%67.39M23.91%65.71M-23.37%44.45M-5.94%53.03M29.25%58M16.19%56.38M
Deferred tax liability 5.09%1.68B4.52%1.65B1.33%1.6B2.95%1.58B6.96%1.58B7.89%1.53B6.04%1.48B6.29%1.42B-2.77%1.39B-7.45%1.34B
Total non-current liabilities -6.47%14.64B6.19%14.75B36.78%15.66B47.41%13.89B56.62%11.45B37.39%9.43B21.10%7.31B-8.10%6.86B-26.84%6.04B-16.63%7.47B
Total liabilities -2.24%26.93B7.92%27.34B15.27%27.54B16.63%25.33B19.32%23.89B14.00%21.72B7.07%20.03B18.70%19.05B7.55%18.7B-7.84%16.05B
Total assets less total liabilities 5.67%28.85B-2.62%28.01B-6.67%27.3B0.56%28.77B-9.61%29.26B-14.36%28.61B-0.38%32.37B8.63%33.4B27.15%32.49B17.90%30.75B
Total equity and non-current liabilities 1.25%43.5B0.25%42.77B5.55%42.96B12.17%42.66B2.60%40.7B-5.54%38.03B2.98%39.68B5.36%40.26B13.97%38.53B9.07%38.22B
Equity
Share capital 0.00%107.38M-0.32%107.38M-0.34%107.38M-0.02%107.72M-0.16%107.74M-0.51%107.74M-0.69%107.91M-0.35%108.29M0.00%108.67M-0.46%108.67M
Other equity instruments -------------11.61%1.64B-20.24%1.85B-20.07%1.86B--2.32B0.00%2.32B------2.32B
Reserve 5.70%28.74B3.29%27.9B-0.36%27.19B1.41%27.01B-8.82%27.29B-13.98%26.63B-0.41%29.93B9.37%30.96B29.97%30.05B19.71%28.31B
Shareholders' Equity 5.68%28.84B-2.62%28B-6.68%27.3B0.56%28.76B-9.61%29.25B-14.36%28.6B7.29%32.36B8.63%33.39B29.83%30.16B29.39%30.74B
Non-controlling interest -1.80%9.11M-3.99%9.07M3.57%9.28M12.67%9.45M10.02%8.96M4.81%8.39M5.73%8.14M6.28%8M3,352.47%7.7M2,260.19%7.53M
Total equity 5.67%28.85B-2.62%28.01B-6.67%27.3B0.56%28.77B-9.61%29.26B-14.36%28.61B-0.38%32.37B8.63%33.4B27.15%32.49B17.90%30.75B
Total equity and total liabilities 1.70%55.78B2.32%55.35B3.19%54.85B7.49%54.1B1.45%53.15B-4.06%50.33B2.34%52.39B12.08%52.45B19.21%51.19B7.59%46.8B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants

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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