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EASY SMART GP (02442)

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  • 19.900
  • -0.100-0.50%
Noon Break Jan 16 11:57 CST
8.12BMarket Cap-19900.00P/E (TTM)

EASY SMART GP (02442) Balance Sheet

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YOY yoy
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(FY)Jun 30, 2025
(Q6)Dec 31, 2024
(FY)Jun 30, 2024
(Q6)Dec 31, 2023
(FY)Jun 30, 2023
(FY)Jun 30, 2022
(FY)Jun 30, 2021
(FY)Jun 30, 2020
(FY)Jun 30, 2019
Assets
Current assets
Accounts receivable
65.28%18.52M
28.01%65.06M
-34.93%11.21M
--50.83M
42.68%17.22M
-30.35%12.07M
50.25%17.33M
43.28%11.53M
--8.05M
Related party payments receivable
25.41%153K
21.31%148K
22.00%122K
--122K
--100K
----
-20.00%600K
-97.83%750K
--34.61M
Advance deposits and other receivables
-62.30%6.1M
-13.62%8.55M
83.01%16.18M
--9.89M
46.46%8.84M
1,212.39%6.04M
36.09%460K
65.69%338K
--204K
Withholding and tax receivable
--2.56M
--3.27M
----
----
----
----
----
----
----
Cash and equivalents
-62.38%59.45M
-80.14%22.52M
22.92%158.01M
--113.39M
266.42%128.55M
-15.15%35.08M
62.80%41.34M
-57.69%25.4M
--60.03M
Secured deposit
0.58%1.04M
0.58%1.03M
0.88%1.03M
--1.03M
--1.03M
----
----
----
----
Total current assets
-25.76%229.85M
-20.90%232.62M
11.65%309.61M
--294.09M
135.01%277.29M
9.31%117.99M
43.63%107.94M
-48.21%75.15M
--145.12M
Non-current assets
Property, plant and equipment
-26.47%2.23M
23.61%2.75M
262.49%3.03M
--2.22M
-35.07%837K
-0.85%1.29M
70.16%1.3M
-17.14%764K
--922K
Advance payment
----
383.33%174K
0.00%174K
--36K
-19.07%174K
37.82%215K
-20.00%156K
12.72%195K
--173K
Financial assets at fair value-non-current assets
0.00%3.18M
0.00%3.18M
0.00%3.18M
--3.18M
0.00%3.18M
--3.18M
----
----
----
Deferred tax assets
2,029.41%724K
44.09%268K
-67.31%34K
--186K
79.31%104K
-78.60%58K
8.40%271K
1,090.48%250K
--21K
Special items of non-current assets
----
----
----
----
----
----
----
-20.00%600K
--750K
Total non-current assets
-19.32%7.49M
30.18%8.48M
71.45%9.29M
--6.52M
-24.24%5.42M
173.50%7.15M
-14.37%2.62M
29.90%3.05M
--2.35M
Total assets
-25.57%237.34M
-19.79%241.1M
12.80%318.89M
--300.6M
125.91%282.71M
13.20%125.14M
41.36%110.56M
-46.97%78.21M
--147.47M
Liabilities
Current liabilities
Accounts payable
-1.02%12.95M
5.00%8.11M
6.84%13.08M
--7.73M
-3.56%12.25M
-25.61%12.7M
-39.21%17.07M
-37.22%28.08M
--44.72M
Tax payable
----
----
-15.79%9.84M
--8.13M
4.26%11.69M
14.27%11.21M
44.63%9.81M
106.55%6.78M
--3.28M
Amounts payable to associated parties-current liabilities
----
----
----
----
----
----
-88.96%147K
-89.20%1.33M
--12.33M
Bank loans and overdrafts
----
----
----
----
----
----
--1.9M
----
----
Provision-current liabilities
----
----
----
----
----
-85.79%85K
1,516.22%598K
--37K
----
Financial lease liabilities-current liabilities
-5.22%1.4M
89.93%1.45M
29.05%1.48M
--765K
-10.21%1.14M
41.60%1.27M
27.34%899K
99.44%706K
--354K
Total current liabilities
-38.33%15.29M
-17.27%15.64M
-4.03%24.79M
--18.91M
0.80%25.83M
-17.98%25.62M
-23.89%31.24M
-44.75%41.05M
--74.3M
Net current assets
-24.67%214.56M
-21.15%216.98M
13.26%284.82M
--275.18M
172.24%251.47M
20.43%92.37M
124.89%76.7M
-51.84%34.11M
--70.82M
Total assets less current liabilities
-24.50%222.06M
-19.96%225.46M
14.49%294.11M
--281.7M
158.12%256.88M
25.48%99.52M
113.44%79.31M
-49.21%37.16M
--73.17M
Non-current liabilities
Long-term bank loan
----
----
----
----
----
----
--7.79M
----
----
Financial lease liabilities-non-current liabilities
----
390.78%692K
--1.4M
--141K
----
--1.14M
----
300.74%541K
--135K
Deferred tax liability
----
----
----
----
----
----
----
----
--158K
Total non-current liabilities
----
390.78%692K
--1.4M
--141K
----
-85.32%1.14M
1,339.00%7.79M
84.64%541K
--293K
Total liabilities
-41.62%15.29M
-14.25%16.33M
1.39%26.19M
--19.05M
-3.51%25.83M
-31.41%26.77M
-6.16%39.03M
-44.25%41.59M
--74.59M
Total assets less total liabilities
-24.14%222.06M
-20.17%224.77M
13.95%292.71M
--281.56M
161.12%256.88M
37.53%98.38M
95.34%71.53M
-49.75%36.62M
--72.88M
Total equity and non-current liabilities
----
-19.96%225.46M
--294.11M
--281.7M
----
25.48%99.52M
113.44%79.31M
-49.21%37.16M
--73.17M
Equity
Share capital
0.00%4.08M
0.00%4.08M
0.00%4.08M
--4.08M
--4.08M
----
0.00%10K
0.00%10K
--10K
Reserve
-24.48%217.98M
-20.47%220.69M
14.17%288.63M
--277.48M
156.97%252.8M
38.80%98.38M
95.23%70.88M
-49.70%36.31M
--72.18M
Shareholders' Equity
-24.14%222.06M
-20.17%224.77M
13.95%292.71M
--281.56M
161.12%256.88M
38.78%98.38M
95.20%70.89M
-49.69%36.32M
--72.19M
Non-controlling interest
----
----
----
----
----
----
111.55%641K
-55.96%303K
--688K
Total equity
-24.14%222.06M
-20.17%224.77M
13.95%292.71M
--281.56M
161.12%256.88M
37.53%98.38M
95.34%71.53M
-49.75%36.62M
--72.88M
Total equity and total liabilities
-25.57%237.34M
-19.79%241.1M
12.80%318.89M
--300.6M
125.91%282.71M
13.20%125.14M
41.36%110.56M
-46.97%78.21M
--147.47M
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
Unqualified Opinion
Unqualified Opinion
Unqualified Opinion
Unqualified Opinion
Auditor
Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited
--
Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited
--
Deloitte Touche Tohmatsu CPA LLP
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)Jun 30, 2025(Q6)Dec 31, 2024(FY)Jun 30, 2024(Q6)Dec 31, 2023(FY)Jun 30, 2023(FY)Jun 30, 2022(FY)Jun 30, 2021(FY)Jun 30, 2020(FY)Jun 30, 2019
Assets
Current assets
Accounts receivable 65.28%18.52M28.01%65.06M-34.93%11.21M--50.83M42.68%17.22M-30.35%12.07M50.25%17.33M43.28%11.53M--8.05M
Related party payments receivable 25.41%153K21.31%148K22.00%122K--122K--100K-----20.00%600K-97.83%750K--34.61M
Advance deposits and other receivables -62.30%6.1M-13.62%8.55M83.01%16.18M--9.89M46.46%8.84M1,212.39%6.04M36.09%460K65.69%338K--204K
Withholding and tax receivable --2.56M--3.27M----------------------------
Cash and equivalents -62.38%59.45M-80.14%22.52M22.92%158.01M--113.39M266.42%128.55M-15.15%35.08M62.80%41.34M-57.69%25.4M--60.03M
Secured deposit 0.58%1.04M0.58%1.03M0.88%1.03M--1.03M--1.03M----------------
Total current assets -25.76%229.85M-20.90%232.62M11.65%309.61M--294.09M135.01%277.29M9.31%117.99M43.63%107.94M-48.21%75.15M--145.12M
Non-current assets
Property, plant and equipment -26.47%2.23M23.61%2.75M262.49%3.03M--2.22M-35.07%837K-0.85%1.29M70.16%1.3M-17.14%764K--922K
Advance payment ----383.33%174K0.00%174K--36K-19.07%174K37.82%215K-20.00%156K12.72%195K--173K
Financial assets at fair value-non-current assets 0.00%3.18M0.00%3.18M0.00%3.18M--3.18M0.00%3.18M--3.18M------------
Deferred tax assets 2,029.41%724K44.09%268K-67.31%34K--186K79.31%104K-78.60%58K8.40%271K1,090.48%250K--21K
Special items of non-current assets -----------------------------20.00%600K--750K
Total non-current assets -19.32%7.49M30.18%8.48M71.45%9.29M--6.52M-24.24%5.42M173.50%7.15M-14.37%2.62M29.90%3.05M--2.35M
Total assets -25.57%237.34M-19.79%241.1M12.80%318.89M--300.6M125.91%282.71M13.20%125.14M41.36%110.56M-46.97%78.21M--147.47M
Liabilities
Current liabilities
Accounts payable -1.02%12.95M5.00%8.11M6.84%13.08M--7.73M-3.56%12.25M-25.61%12.7M-39.21%17.07M-37.22%28.08M--44.72M
Tax payable ---------15.79%9.84M--8.13M4.26%11.69M14.27%11.21M44.63%9.81M106.55%6.78M--3.28M
Amounts payable to associated parties-current liabilities -------------------------88.96%147K-89.20%1.33M--12.33M
Bank loans and overdrafts --------------------------1.9M--------
Provision-current liabilities ---------------------85.79%85K1,516.22%598K--37K----
Financial lease liabilities-current liabilities -5.22%1.4M89.93%1.45M29.05%1.48M--765K-10.21%1.14M41.60%1.27M27.34%899K99.44%706K--354K
Total current liabilities -38.33%15.29M-17.27%15.64M-4.03%24.79M--18.91M0.80%25.83M-17.98%25.62M-23.89%31.24M-44.75%41.05M--74.3M
Net current assets -24.67%214.56M-21.15%216.98M13.26%284.82M--275.18M172.24%251.47M20.43%92.37M124.89%76.7M-51.84%34.11M--70.82M
Total assets less current liabilities -24.50%222.06M-19.96%225.46M14.49%294.11M--281.7M158.12%256.88M25.48%99.52M113.44%79.31M-49.21%37.16M--73.17M
Non-current liabilities
Long-term bank loan --------------------------7.79M--------
Financial lease liabilities-non-current liabilities ----390.78%692K--1.4M--141K------1.14M----300.74%541K--135K
Deferred tax liability ----------------------------------158K
Total non-current liabilities ----390.78%692K--1.4M--141K-----85.32%1.14M1,339.00%7.79M84.64%541K--293K
Total liabilities -41.62%15.29M-14.25%16.33M1.39%26.19M--19.05M-3.51%25.83M-31.41%26.77M-6.16%39.03M-44.25%41.59M--74.59M
Total assets less total liabilities -24.14%222.06M-20.17%224.77M13.95%292.71M--281.56M161.12%256.88M37.53%98.38M95.34%71.53M-49.75%36.62M--72.88M
Total equity and non-current liabilities -----19.96%225.46M--294.11M--281.7M----25.48%99.52M113.44%79.31M-49.21%37.16M--73.17M
Equity
Share capital 0.00%4.08M0.00%4.08M0.00%4.08M--4.08M--4.08M----0.00%10K0.00%10K--10K
Reserve -24.48%217.98M-20.47%220.69M14.17%288.63M--277.48M156.97%252.8M38.80%98.38M95.23%70.88M-49.70%36.31M--72.18M
Shareholders' Equity -24.14%222.06M-20.17%224.77M13.95%292.71M--281.56M161.12%256.88M38.78%98.38M95.20%70.89M-49.69%36.32M--72.19M
Non-controlling interest ------------------------111.55%641K-55.96%303K--688K
Total equity -24.14%222.06M-20.17%224.77M13.95%292.71M--281.56M161.12%256.88M37.53%98.38M95.34%71.53M-49.75%36.62M--72.88M
Total equity and total liabilities -25.57%237.34M-19.79%241.1M12.80%318.89M--300.6M125.91%282.71M13.20%125.14M41.36%110.56M-46.97%78.21M--147.47M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified OpinionUnqualified OpinionUnqualified OpinionUnqualified OpinionUnqualified Opinion
Auditor Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited--Shin-Ei Zhonghe (Hong Kong) Certified Public Accountants Limited--Deloitte Touche Tohmatsu CPA LLPDeloitte Guan Huang Chen Fang Certified Public AccountantsDeloitte Guan Huang Chen Fang Certified Public AccountantsDeloitte Guan Huang Chen Fang Certified Public AccountantsDeloitte 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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