BWI INT'L (02339) Balance Sheet

4.480
0.0000.00%

Market Closed May 6 09:20 CST

5.79BMarket Cap-140.00P/E (TTM)

All

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

40.27%267.4M

7.48%207.06M

5.70%190.63M

-3.71%192.65M

1.85%180.36M

19.58%200.08M

-9.62%177.08M

-25.15%167.32M

-4.54%195.94M

23.20%223.53M

Accounts receivable

-6.15%269.05M

-32.67%475.78M

-16.67%286.68M

67.77%706.62M

1.24%344.04M

22.57%421.19M

3.54%339.82M

1.30%343.65M

-13.43%328.22M

18.86%339.25M

Related party payments receivable

-72.16%92.45M

--225.5M

20.72%332.12M

----

13.62%275.13M

----

--242.14M

----

Advance deposits and other receivables

34.89%120.18M

3.95%126.41M

-6.05%89.09M

-67.62%121.61M

18.53%94.83M

12.43%375.53M

-69.46%80M

31.10%334.01M

34.46%261.94M

46.22%254.77M

Withholding and tax receivable

-36.94%14.68M

541.80%18.87M

36.57%23.27M

--2.94M

67.61%17.04M

----

--10.17M

----

Cash and equivalents

6.47%142.72M

-12.04%96.3M

-1.41%134.05M

-0.15%109.48M

10.74%135.96M

-27.15%109.64M

-33.48%122.78M

-49.15%150.5M

-56.48%184.57M

-2.83%295.95M

Total current assets

-14.15%906.46M

1.47%1.15B

0.81%1.06B

2.43%1.13B

7.75%1.05B

11.15%1.11B

0.14%971.99M

-10.60%995.48M

-19.34%970.66M

17.75%1.11B

Non-current assets

Property, plant and equipment

25.42%545.49M

19.15%498.77M

0.94%434.94M

-1.95%418.62M

6.69%430.87M

4.46%426.94M

-10.83%403.85M

-16.71%408.72M

-8.99%452.89M

10.49%490.73M

Goodwill

3.85%594K

1.28%631K

-14.37%572K

-16.71%623K

-25.45%668K

-83.57%748K

-81.92%896K

-9.30%4.55M

-1.47%4.96M

12.76%5.02M

Deferred tax assets

203.09%14.21M

-66.62%7.89M

79.20%4.69M

-66.68%23.62M

-96.09%2.62M

6.07%70.9M

-10.31%66.83M

-45.17%66.84M

-14.36%74.52M

69.12%121.89M

Other illiquid assets

-34.17%192.85M

-23.28%183.5M

56.15%292.97M

20.47%239.19M

-3.16%187.62M

2.31%198.55M

-11.09%193.75M

-15.85%194.06M

-2.53%217.92M

17.51%230.62M

Total non-current assets

3.18%1.01B

0.07%946.95M

7.94%976.78M

-5.65%946.25M

-6.18%904.97M

4.35%1B

-10.28%964.6M

-24.76%961.1M

2.98%1.08B

38.94%1.28B

Total assets

-5.82%1.91B

0.83%2.1B

4.11%2.03B

-1.41%2.08B

0.81%1.95B

7.81%2.11B

-5.33%1.94B

-18.16%1.96B

-8.97%2.05B

28.19%2.39B

Liabilities

Current liabilities

Accounts payable

10.92%431.81M

-10.75%498.09M

7.35%389.31M

38.50%558.07M

12.36%362.67M

21.48%402.95M

-3.93%322.78M

-10.64%331.71M

-15.90%335.97M

118.40%371.2M

Tax payable

-47.98%9.18M

-38.56%19.8M

-15.36%17.66M

352.23%32.22M

1.09%20.86M

-44.36%7.12M

1,038.80%20.64M

405.69%12.8M

-84.45%1.81M

8.34%2.53M

Amounts payable to associated parties-current liabilities

-69.61%89.64M

--155.79M

120.38%294.95M

----

37.20%133.83M

----

--97.55M

----

Other payables and accrued expenses

----

31.46%235.7M

----

-22.53%179.29M

-39.78%154.06M

-5.23%231.44M

Bank loans and overdrafts

----

-14.27%60.15M

-37.13%65.22M

-35.51%70.16M

Provision-current liabilities

-56.10%9.12M

-6.62%27.76M

-41.13%20.78M

1.77%29.73M

26.99%35.3M

37.91%29.21M

-3.76%27.8M

-35.18%21.18M

-37.65%28.89M

56.41%32.68M

Financial lease liabilities-current liabilities

9.25%43.36M

12.12%43.86M

3.68%39.69M

47.06%39.12M

13.89%38.28M

-27.84%26.6M

-7.58%33.61M

30.87%36.87M

-13.70%36.37M

-13.77%28.17M

Special items of current liabilities

33.02%181.98M

-27.80%172.07M

46.96%136.81M

--238.31M

-21.00%93.1M

----

--117.85M

----

Total current liabilities

-14.89%769.1M

2.39%923.06M

31.31%903.69M

27.78%901.56M

10.36%688.23M

9.37%705.56M

-0.31%623.62M

-12.81%645.14M

-27.40%625.57M

27.37%739.89M

Net current assets

-9.73%137.36M

-2.11%226.86M

-57.63%152.17M

-42.19%231.74M

3.09%359.13M

14.42%400.87M

0.95%348.37M

-6.23%350.34M

0.99%345.09M

2.42%373.61M

Total assets less current liabilities

1.44%1.15B

-0.36%1.17B

-10.69%1.13B

-16.08%1.18B

-3.72%1.26B

7.04%1.4B

-7.55%1.31B

-20.56%1.31B

2.49%1.42B

28.56%1.65B

Non-current liabilities

Other loans-non-current liabilities

----

-11.26%410K

----

5.96%462K

Long-term accounts payable

----

3.86%431K

--427K

-6.11%415K

----

--442K

----

Long-term remuneration payable to staff and workers

12.65%112.53M

19.16%118.42M

0.71%99.9M

11.82%99.38M

27.45%99.19M

29.58%88.88M

-20.65%77.83M

-40.61%68.59M

-22.74%98.09M

-1.74%115.5M

Financial lease liabilities-non-current liabilities

5.11%231.3M

1.92%245.89M

-15.90%220.05M

-14.71%241.26M

-4.01%261.66M

8.27%282.87M

-8.84%272.59M

-36.88%261.27M

51.12%299.03M

143.19%413.91M

Deferred tax liability

----

-63.36%2.92M

-53.34%6.56M

-91.07%7.98M

-84.23%14.07M

2.86%89.3M

-7.36%89.21M

-39.70%86.81M

1.38%96.31M

77.53%143.96M

Special items of non-current liabilities

-39.78%31.69M

-57.78%20.94M

51.15%52.62M

106.80%49.6M

39.41%34.81M

-10.88%23.98M

-14.93%24.97M

-9.41%26.91M

-7.17%29.36M

29.10%29.71M

Total non-current liabilities

-0.95%375.51M

-2.52%388.17M

-7.57%379.13M

-17.97%398.22M

-11.80%410.16M

9.34%485.45M

-11.12%465.02M

-36.89%443.99M

15.77%523.22M

79.35%703.53M

Total liabilities

-10.77%1.14B

0.88%1.31B

16.79%1.28B

9.13%1.3B

0.90%1.1B

9.36%1.19B

-5.24%1.09B

-24.55%1.09B

-12.55%1.15B

48.32%1.44B

Total assets less total liabilities

2.64%769.65M

0.75%785.64M

-12.19%749.82M

-15.09%779.77M

0.71%853.93M

5.86%918.31M

-5.46%847.95M

-8.44%867.45M

-3.94%896.94M

6.23%947.4M

Total equity and non-current liabilities

1.44%1.15B

-0.36%1.17B

-10.69%1.13B

-16.08%1.18B

-3.72%1.26B

7.04%1.4B

-7.55%1.31B

-20.56%1.31B

2.49%1.42B

28.56%1.65B

Equity

Share capital

0.00%86.15M

50.00%86.15M

0.00%57.43M

Reserve

2.99%683.5M

-3.16%699.48M

-16.68%663.67M

-16.09%722.34M

0.76%796.5M

6.28%860.88M

-5.84%790.51M

-8.98%810.02M

-4.20%839.5M

6.66%889.96M

Shareholders' Equity

2.64%769.65M

0.75%785.64M

-12.19%749.82M

-15.09%779.77M

0.71%853.93M

5.86%918.31M

-5.46%847.95M

-8.44%867.45M

-3.94%896.94M

6.23%947.4M

Total equity

2.64%769.65M

0.75%785.64M

-12.19%749.82M

-15.09%779.77M

0.71%853.93M

5.86%918.31M

-5.46%847.95M

-8.44%867.45M

-3.94%896.94M

6.23%947.4M

Total equity and total liabilities

-5.82%1.91B

0.83%2.1B

4.11%2.03B

-1.41%2.08B

0.81%1.95B

7.81%2.11B

-5.33%1.94B

-18.16%1.96B

-8.97%2.05B

28.19%2.39B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Grant Thornton (Hong Kong) Limited

PwC

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	40.27%267.4M	7.48%207.06M	5.70%190.63M	-3.71%192.65M	1.85%180.36M	19.58%200.08M	-9.62%177.08M	-25.15%167.32M	-4.54%195.94M	23.20%223.53M
Accounts receivable	-6.15%269.05M	-32.67%475.78M	-16.67%286.68M	67.77%706.62M	1.24%344.04M	22.57%421.19M	3.54%339.82M	1.30%343.65M	-13.43%328.22M	18.86%339.25M
Related party payments receivable	-72.16%92.45M	--225.5M	20.72%332.12M	----	13.62%275.13M	----	--242.14M	----	----	----
Advance deposits and other receivables	34.89%120.18M	3.95%126.41M	-6.05%89.09M	-67.62%121.61M	18.53%94.83M	12.43%375.53M	-69.46%80M	31.10%334.01M	34.46%261.94M	46.22%254.77M
Withholding and tax receivable	-36.94%14.68M	541.80%18.87M	36.57%23.27M	--2.94M	67.61%17.04M	----	--10.17M	----	----	----
Cash and equivalents	6.47%142.72M	-12.04%96.3M	-1.41%134.05M	-0.15%109.48M	10.74%135.96M	-27.15%109.64M	-33.48%122.78M	-49.15%150.5M	-56.48%184.57M	-2.83%295.95M
Total current assets	-14.15%906.46M	1.47%1.15B	0.81%1.06B	2.43%1.13B	7.75%1.05B	11.15%1.11B	0.14%971.99M	-10.60%995.48M	-19.34%970.66M	17.75%1.11B
Non-current assets
Property, plant and equipment	25.42%545.49M	19.15%498.77M	0.94%434.94M	-1.95%418.62M	6.69%430.87M	4.46%426.94M	-10.83%403.85M	-16.71%408.72M	-8.99%452.89M	10.49%490.73M
Goodwill	3.85%594K	1.28%631K	-14.37%572K	-16.71%623K	-25.45%668K	-83.57%748K	-81.92%896K	-9.30%4.55M	-1.47%4.96M	12.76%5.02M
Deferred tax assets	203.09%14.21M	-66.62%7.89M	79.20%4.69M	-66.68%23.62M	-96.09%2.62M	6.07%70.9M	-10.31%66.83M	-45.17%66.84M	-14.36%74.52M	69.12%121.89M
Other illiquid assets	-34.17%192.85M	-23.28%183.5M	56.15%292.97M	20.47%239.19M	-3.16%187.62M	2.31%198.55M	-11.09%193.75M	-15.85%194.06M	-2.53%217.92M	17.51%230.62M
Total non-current assets	3.18%1.01B	0.07%946.95M	7.94%976.78M	-5.65%946.25M	-6.18%904.97M	4.35%1B	-10.28%964.6M	-24.76%961.1M	2.98%1.08B	38.94%1.28B
Total assets	-5.82%1.91B	0.83%2.1B	4.11%2.03B	-1.41%2.08B	0.81%1.95B	7.81%2.11B	-5.33%1.94B	-18.16%1.96B	-8.97%2.05B	28.19%2.39B
Liabilities
Current liabilities
Accounts payable	10.92%431.81M	-10.75%498.09M	7.35%389.31M	38.50%558.07M	12.36%362.67M	21.48%402.95M	-3.93%322.78M	-10.64%331.71M	-15.90%335.97M	118.40%371.2M
Tax payable	-47.98%9.18M	-38.56%19.8M	-15.36%17.66M	352.23%32.22M	1.09%20.86M	-44.36%7.12M	1,038.80%20.64M	405.69%12.8M	-84.45%1.81M	8.34%2.53M
Amounts payable to associated parties-current liabilities	-69.61%89.64M	--155.79M	120.38%294.95M	----	37.20%133.83M	----	--97.55M	----	----	----
Other payables and accrued expenses	----	----	----	----	----	31.46%235.7M	----	-22.53%179.29M	-39.78%154.06M	-5.23%231.44M
Bank loans and overdrafts	----	----	----	----	----	----	----	-14.27%60.15M	-37.13%65.22M	-35.51%70.16M
Provision-current liabilities	-56.10%9.12M	-6.62%27.76M	-41.13%20.78M	1.77%29.73M	26.99%35.3M	37.91%29.21M	-3.76%27.8M	-35.18%21.18M	-37.65%28.89M	56.41%32.68M
Financial lease liabilities-current liabilities	9.25%43.36M	12.12%43.86M	3.68%39.69M	47.06%39.12M	13.89%38.28M	-27.84%26.6M	-7.58%33.61M	30.87%36.87M	-13.70%36.37M	-13.77%28.17M
Special items of current liabilities	33.02%181.98M	-27.80%172.07M	46.96%136.81M	--238.31M	-21.00%93.1M	----	--117.85M	----	----	----
Total current liabilities	-14.89%769.1M	2.39%923.06M	31.31%903.69M	27.78%901.56M	10.36%688.23M	9.37%705.56M	-0.31%623.62M	-12.81%645.14M	-27.40%625.57M	27.37%739.89M
Net current assets	-9.73%137.36M	-2.11%226.86M	-57.63%152.17M	-42.19%231.74M	3.09%359.13M	14.42%400.87M	0.95%348.37M	-6.23%350.34M	0.99%345.09M	2.42%373.61M
Total assets less current liabilities	1.44%1.15B	-0.36%1.17B	-10.69%1.13B	-16.08%1.18B	-3.72%1.26B	7.04%1.4B	-7.55%1.31B	-20.56%1.31B	2.49%1.42B	28.56%1.65B
Non-current liabilities
Other loans-non-current liabilities	----	----	----	----	----	----	----	-11.26%410K	----	5.96%462K
Long-term accounts payable	----	----	----	----	3.86%431K	--427K	-6.11%415K	----	--442K	----
Long-term remuneration payable to staff and workers	12.65%112.53M	19.16%118.42M	0.71%99.9M	11.82%99.38M	27.45%99.19M	29.58%88.88M	-20.65%77.83M	-40.61%68.59M	-22.74%98.09M	-1.74%115.5M
Financial lease liabilities-non-current liabilities	5.11%231.3M	1.92%245.89M	-15.90%220.05M	-14.71%241.26M	-4.01%261.66M	8.27%282.87M	-8.84%272.59M	-36.88%261.27M	51.12%299.03M	143.19%413.91M
Deferred tax liability	----	-63.36%2.92M	-53.34%6.56M	-91.07%7.98M	-84.23%14.07M	2.86%89.3M	-7.36%89.21M	-39.70%86.81M	1.38%96.31M	77.53%143.96M
Special items of non-current liabilities	-39.78%31.69M	-57.78%20.94M	51.15%52.62M	106.80%49.6M	39.41%34.81M	-10.88%23.98M	-14.93%24.97M	-9.41%26.91M	-7.17%29.36M	29.10%29.71M
Total non-current liabilities	-0.95%375.51M	-2.52%388.17M	-7.57%379.13M	-17.97%398.22M	-11.80%410.16M	9.34%485.45M	-11.12%465.02M	-36.89%443.99M	15.77%523.22M	79.35%703.53M
Total liabilities	-10.77%1.14B	0.88%1.31B	16.79%1.28B	9.13%1.3B	0.90%1.1B	9.36%1.19B	-5.24%1.09B	-24.55%1.09B	-12.55%1.15B	48.32%1.44B
Total assets less total liabilities	2.64%769.65M	0.75%785.64M	-12.19%749.82M	-15.09%779.77M	0.71%853.93M	5.86%918.31M	-5.46%847.95M	-8.44%867.45M	-3.94%896.94M	6.23%947.4M
Total equity and non-current liabilities	1.44%1.15B	-0.36%1.17B	-10.69%1.13B	-16.08%1.18B	-3.72%1.26B	7.04%1.4B	-7.55%1.31B	-20.56%1.31B	2.49%1.42B	28.56%1.65B
Equity
Share capital	0.00%86.15M	50.00%86.15M	50.00%86.15M	0.00%57.43M	0.00%57.43M	0.00%57.43M	0.00%57.43M	0.00%57.43M	0.00%57.43M	0.00%57.43M
Reserve	2.99%683.5M	-3.16%699.48M	-16.68%663.67M	-16.09%722.34M	0.76%796.5M	6.28%860.88M	-5.84%790.51M	-8.98%810.02M	-4.20%839.5M	6.66%889.96M
Shareholders' Equity	2.64%769.65M	0.75%785.64M	-12.19%749.82M	-15.09%779.77M	0.71%853.93M	5.86%918.31M	-5.46%847.95M	-8.44%867.45M	-3.94%896.94M	6.23%947.4M
Total equity	2.64%769.65M	0.75%785.64M	-12.19%749.82M	-15.09%779.77M	0.71%853.93M	5.86%918.31M	-5.46%847.95M	-8.44%867.45M	-3.94%896.94M	6.23%947.4M
Total equity and total liabilities	-5.82%1.91B	0.83%2.1B	4.11%2.03B	-1.41%2.08B	0.81%1.95B	7.81%2.11B	-5.33%1.94B	-18.16%1.96B	-8.97%2.05B	28.19%2.39B
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	Grant Thornton (Hong Kong) Limited	--	PwC	--	PwC	--	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.

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