KOS TALENT GP (08042) Balance Sheet

0.057
+0.002+3.64%

Market Closed May 20 15:54 CST

45.60MMarket Cap19.00P/E (TTM)

All

YOY

Hide blank lines

(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

Accounts receivable

-6.12%38.06M

52.53%52.17M

40.40%40.55M

30.48%34.2M

2.05%28.88M

7.33%26.21M

43.31%28.3M

47.83%24.42M

76.72%19.75M

47.49%16.52M

Withholding and tax receivable

----

-66.73%496K

8,257.14%1.76M

3,288.64%1.49M

--21K

--44K

----

Cash and equivalents

67.69%41.41M

-6.52%21.89M

-28.78%24.69M

-43.98%23.42M

-18.87%34.67M

-6.16%41.81M

-0.08%42.73M

74.66%44.55M

31.32%42.77M

-16.17%25.51M

Secured deposit

-16.67%2M

-33.33%2.4M

-20.00%2.4M

0.00%3.6M

-16.67%3M

200.00%3.6M

-60.00%1.2M

--1.2M

--3M

Financial assets at fair value-current assets

9.31%458K

-24.64%465K

-30.28%419K

-11.60%617K

-36.67%601K

-34.40%698K

-40.98%949K

1.43%1.06M

--1.61M

--1.05M

Total current assets

19.51%81.93M

20.96%76.92M

-0.12%68.55M

-12.08%63.59M

-9.24%68.64M

1.54%72.33M

15.78%75.63M

54.60%71.24M

45.33%65.32M

7.00%46.08M

Non-current assets

Property, plant and equipment

-35.86%1M

-49.62%1.2M

-57.40%1.56M

-50.06%2.38M

-31.23%3.66M

25.09%4.77M

109.28%5.32M

117.84%3.81M

21.44%2.54M

-34.52%1.75M

Advance payment

14.25%1.47M

----

-10.34%1.28M

----

--1.43M

----

Prepaid rent-non-current assets

----

-5.78%1.42M

----

17.95%1.51M

----

8.97%1.28M

75.82%1.19M

--1.17M

--674K

----

Intangible assets

-5.31%928K

0.00%980K

--980K

----

Total non-current assets

-26.06%11.2M

48.46%13.23M

27.86%15.15M

-36.14%8.91M

-26.16%11.85M

-10.50%13.96M

50.28%16.05M

639.10%15.6M

201.87%10.68M

-64.50%2.11M

Total assets

11.26%93.13M

24.34%90.16M

4.00%83.7M

-15.97%72.51M

-12.20%80.49M

-0.62%86.29M

20.62%91.67M

80.20%86.83M

56.75%76M

-1.67%48.19M

Liabilities

Current liabilities

Tax payable

--1.07M

--402K

----

-66.16%1.2M

-42.31%1.04M

909.94%3.56M

--1.79M

--352K

Other payables and accrued expenses

26.11%18.22M

10.17%11.48M

3.53%14.45M

91.21%10.42M

29.89%13.95M

67.54%5.45M

10.20%10.74M

11.60%3.25M

53.46%9.75M

-30.05%2.92M

Bank loans and overdrafts

--5M

--8M

----

-0.38%5.96M

0.52%6M

494.83%5.98M

--5.97M

--1.01M

Financial lease liabilities-current liabilities

4.46%4.38M

146.54%4.27M

20.71%4.2M

-59.85%1.73M

-8.96%3.48M

16.22%4.31M

93.76%3.82M

818.81%3.71M

23.50%1.97M

-82.85%404K

Total current liabilities

53.97%29M

96.70%24.35M

7.18%18.84M

-29.89%12.38M

-19.57%17.57M

6.96%17.65M

12.18%21.85M

178.45%16.5M

115.27%19.48M

-9.12%5.93M

Net current assets

6.45%52.93M

2.66%52.58M

-2.64%49.72M

-6.34%51.22M

-5.04%51.07M

-0.09%54.68M

17.30%53.78M

36.32%54.73M

27.71%45.84M

9.88%40.15M

Total assets less current liabilities

-1.14%64.13M

9.45%65.81M

3.11%64.87M

-12.40%60.13M

-9.90%62.91M

-2.40%68.64M

23.53%69.82M

66.42%70.33M

43.33%56.52M

-0.52%42.26M

Non-current liabilities

Financial lease liabilities-non-current liabilities

-52.66%2.86M

432.93%4.37M

558.84%6.04M

-33.76%820K

-72.12%916K

-76.70%1.24M

-11.79%3.29M

--5.31M

--3.72M

----

Deferred tax liability

-44.97%82K

-36.05%149K

-22.07%233K

-1.97%299K

154.17%305K

--120K

Provision-non-current liabilities

7.13%556K

-0.55%538K

-2.81%519K

12.01%541K

23.90%534K

13.38%483K

91.56%431K

--426K

--225K

----

Total non-current liabilities

-47.86%3.5M

217.25%5.06M

298.28%6.7M

-21.09%1.59M

-58.08%1.68M

-66.58%2.02M

-5.62%4.02M

4,936.67%6.04M

3,445.00%4.25M

-70.30%120K

Total liabilities

27.24%32.5M

110.46%29.4M

32.62%25.54M

-28.98%13.97M

-25.55%19.26M

-12.75%19.67M

8.99%25.87M

272.88%22.55M

158.86%23.73M

-12.69%6.05M

Total assets less total liabilities

4.24%60.63M

3.79%60.75M

-5.01%58.16M

-12.13%58.54M

-6.96%61.23M

3.63%66.62M

25.91%65.81M

52.55%64.28M

32.94%52.27M

0.15%42.14M

Total equity and non-current liabilities

-1.14%64.13M

9.45%65.81M

3.11%64.87M

-12.40%60.13M

-9.90%62.91M

-2.40%68.64M

23.53%69.82M

66.42%70.33M

43.33%56.52M

-0.52%42.26M

Equity

Share capital

0.00%8M

Reserve

4.92%52.63M

4.39%52.75M

-5.76%50.16M

-13.79%50.54M

-7.92%53.23M

4.15%58.62M

30.59%57.81M

64.86%56.28M

41.36%44.27M

0.18%34.14M

Shareholders' Equity

4.24%60.63M

3.79%60.75M

-5.01%58.16M

-12.13%58.54M

-6.96%61.23M

3.63%66.62M

25.91%65.81M

52.55%64.28M

32.94%52.27M

0.15%42.14M

Total equity

4.24%60.63M

3.79%60.75M

-5.01%58.16M

-12.13%58.54M

-6.96%61.23M

3.63%66.62M

25.91%65.81M

52.55%64.28M

32.94%52.27M

0.15%42.14M

Total equity and total liabilities

11.26%93.13M

24.34%90.16M

4.00%83.7M

-15.97%72.51M

-12.20%80.49M

-0.62%86.29M

20.62%91.67M

80.20%86.83M

56.75%76M

-1.67%48.19M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Debo Certified Public Accountants Co., Ltd.

	(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
Accounts receivable	-6.12%38.06M	52.53%52.17M	40.40%40.55M	30.48%34.2M	2.05%28.88M	7.33%26.21M	43.31%28.3M	47.83%24.42M	76.72%19.75M	47.49%16.52M
Withholding and tax receivable	----	----	-66.73%496K	8,257.14%1.76M	3,288.64%1.49M	--21K	--44K	----	----	----
Cash and equivalents	67.69%41.41M	-6.52%21.89M	-28.78%24.69M	-43.98%23.42M	-18.87%34.67M	-6.16%41.81M	-0.08%42.73M	74.66%44.55M	31.32%42.77M	-16.17%25.51M
Secured deposit	-16.67%2M	-33.33%2.4M	-20.00%2.4M	0.00%3.6M	-16.67%3M	200.00%3.6M	200.00%3.6M	-60.00%1.2M	--1.2M	--3M
Financial assets at fair value-current assets	9.31%458K	-24.64%465K	-30.28%419K	-11.60%617K	-36.67%601K	-34.40%698K	-40.98%949K	1.43%1.06M	--1.61M	--1.05M
Total current assets	19.51%81.93M	20.96%76.92M	-0.12%68.55M	-12.08%63.59M	-9.24%68.64M	1.54%72.33M	15.78%75.63M	54.60%71.24M	45.33%65.32M	7.00%46.08M
Non-current assets
Property, plant and equipment	-35.86%1M	-49.62%1.2M	-57.40%1.56M	-50.06%2.38M	-31.23%3.66M	25.09%4.77M	109.28%5.32M	117.84%3.81M	21.44%2.54M	-34.52%1.75M
Advance payment	14.25%1.47M	----	-10.34%1.28M	----	--1.43M	----	----	----	----	----
Prepaid rent-non-current assets	----	-5.78%1.42M	----	17.95%1.51M	----	8.97%1.28M	75.82%1.19M	--1.17M	--674K	----
Intangible assets	-5.31%928K	0.00%980K	0.00%980K	0.00%980K	0.00%980K	--980K	--980K	----	----	----
Total non-current assets	-26.06%11.2M	48.46%13.23M	27.86%15.15M	-36.14%8.91M	-26.16%11.85M	-10.50%13.96M	50.28%16.05M	639.10%15.6M	201.87%10.68M	-64.50%2.11M
Total assets	11.26%93.13M	24.34%90.16M	4.00%83.7M	-15.97%72.51M	-12.20%80.49M	-0.62%86.29M	20.62%91.67M	80.20%86.83M	56.75%76M	-1.67%48.19M
Liabilities
Current liabilities
Tax payable	--1.07M	--402K	----	----	----	-66.16%1.2M	-42.31%1.04M	909.94%3.56M	--1.79M	--352K
Other payables and accrued expenses	26.11%18.22M	10.17%11.48M	3.53%14.45M	91.21%10.42M	29.89%13.95M	67.54%5.45M	10.20%10.74M	11.60%3.25M	53.46%9.75M	-30.05%2.92M
Bank loans and overdrafts	--5M	--8M	----	----	----	-0.38%5.96M	0.52%6M	494.83%5.98M	--5.97M	--1.01M
Financial lease liabilities-current liabilities	4.46%4.38M	146.54%4.27M	20.71%4.2M	-59.85%1.73M	-8.96%3.48M	16.22%4.31M	93.76%3.82M	818.81%3.71M	23.50%1.97M	-82.85%404K
Total current liabilities	53.97%29M	96.70%24.35M	7.18%18.84M	-29.89%12.38M	-19.57%17.57M	6.96%17.65M	12.18%21.85M	178.45%16.5M	115.27%19.48M	-9.12%5.93M
Net current assets	6.45%52.93M	2.66%52.58M	-2.64%49.72M	-6.34%51.22M	-5.04%51.07M	-0.09%54.68M	17.30%53.78M	36.32%54.73M	27.71%45.84M	9.88%40.15M
Total assets less current liabilities	-1.14%64.13M	9.45%65.81M	3.11%64.87M	-12.40%60.13M	-9.90%62.91M	-2.40%68.64M	23.53%69.82M	66.42%70.33M	43.33%56.52M	-0.52%42.26M
Non-current liabilities
Financial lease liabilities-non-current liabilities	-52.66%2.86M	432.93%4.37M	558.84%6.04M	-33.76%820K	-72.12%916K	-76.70%1.24M	-11.79%3.29M	--5.31M	--3.72M	----
Deferred tax liability	-44.97%82K	-36.05%149K	-36.05%149K	-22.07%233K	-22.07%233K	-1.97%299K	-1.97%299K	154.17%305K	154.17%305K	--120K
Provision-non-current liabilities	7.13%556K	-0.55%538K	-2.81%519K	12.01%541K	23.90%534K	13.38%483K	91.56%431K	--426K	--225K	----
Total non-current liabilities	-47.86%3.5M	217.25%5.06M	298.28%6.7M	-21.09%1.59M	-58.08%1.68M	-66.58%2.02M	-5.62%4.02M	4,936.67%6.04M	3,445.00%4.25M	-70.30%120K
Total liabilities	27.24%32.5M	110.46%29.4M	32.62%25.54M	-28.98%13.97M	-25.55%19.26M	-12.75%19.67M	8.99%25.87M	272.88%22.55M	158.86%23.73M	-12.69%6.05M
Total assets less total liabilities	4.24%60.63M	3.79%60.75M	-5.01%58.16M	-12.13%58.54M	-6.96%61.23M	3.63%66.62M	25.91%65.81M	52.55%64.28M	32.94%52.27M	0.15%42.14M
Total equity and non-current liabilities	-1.14%64.13M	9.45%65.81M	3.11%64.87M	-12.40%60.13M	-9.90%62.91M	-2.40%68.64M	23.53%69.82M	66.42%70.33M	43.33%56.52M	-0.52%42.26M
Equity
Share capital	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M	0.00%8M
Reserve	4.92%52.63M	4.39%52.75M	-5.76%50.16M	-13.79%50.54M	-7.92%53.23M	4.15%58.62M	30.59%57.81M	64.86%56.28M	41.36%44.27M	0.18%34.14M
Shareholders' Equity	4.24%60.63M	3.79%60.75M	-5.01%58.16M	-12.13%58.54M	-6.96%61.23M	3.63%66.62M	25.91%65.81M	52.55%64.28M	32.94%52.27M	0.15%42.14M
Total equity	4.24%60.63M	3.79%60.75M	-5.01%58.16M	-12.13%58.54M	-6.96%61.23M	3.63%66.62M	25.91%65.81M	52.55%64.28M	32.94%52.27M	0.15%42.14M
Total equity and total liabilities	11.26%93.13M	24.34%90.16M	4.00%83.7M	-15.97%72.51M	-12.20%80.49M	-0.62%86.29M	20.62%91.67M	80.20%86.83M	56.75%76M	-1.67%48.19M
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	Debo Certified Public Accountants Co., Ltd.	--	Debo Certified Public Accountants Co., Ltd.	--	Debo Certified Public Accountants Co., Ltd.	--	Debo Certified Public Accountants Co., Ltd.	--	Debo Certified Public Accountants Co., Ltd.	--

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.

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

牛牛課堂

Oct 13, 2025 18:05

[Opportunity Express] The US-China rivalry escalates! The rare earth industry becomes a "game-changer." How should investors respond?

Food流油

Apr 14, 2025 15:43

"Leaving the Group - Raising Taxes - Tweeting: The 'Money Making Strategy' of the Most Wild Gemini in Contemporary Times"