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KOWLOON DEV (00034)

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  • 5.030
  • +0.080+1.62%
Market Closed May 22 16:01 CST
6.57BMarket Cap50.30P/E (TTM)

KOWLOON DEV (00034) 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
-8.87%19.39B
-10.23%20.51B
-19.86%21.28B
-12.47%22.85B
3.92%26.55B
-0.70%26.1B
-1.89%25.55B
66.19%26.29B
73.14%26.04B
16.59%15.82B
Developing and for sale properties
72.92%780.1M
4.31%458.1M
5.51%451.13M
213.46%439.15M
-37.96%427.59M
--140.1M
--689.2M
----
----
----
Accounts receivable
-8.19%589.98M
-17.14%630.66M
-14.50%642.58M
-0.31%761.14M
8.72%751.56M
13.25%763.53M
2.46%691.3M
-1.08%674.19M
16.52%674.71M
-29.42%681.53M
Related party payments receivable
622.38%815.44M
-49.79%56.67M
0.00%112.88M
0.00%112.88M
0.00%112.88M
0.00%112.88M
0.00%112.88M
-66.09%112.88M
0.00%112.88M
-46.65%332.88M
Cash and equivalents
48.15%1.17B
34.98%956.81M
-26.76%791.47M
-3.95%708.83M
24.98%1.08B
-38.85%737.99M
-17.12%864.59M
-50.28%1.21B
-8.00%1.04B
19.77%2.43B
Special items of current assets
-40.13%22.77M
-34.83%25.56M
-2.22%38.03M
-19.86%39.22M
-37.50%38.89M
-89.57%48.93M
-22.79%62.23M
287.50%469.28M
-35.00%80.59M
164.04%121.1M
Total current assets
-2.33%22.77B
-9.11%22.64B
-19.50%23.31B
-10.74%24.91B
3.55%28.96B
-2.94%27.9B
0.06%27.97B
48.34%28.75B
64.52%27.95B
2.13%19.38B
Non-current assets
Property, plant and equipment
-3.91%209.11M
-5.18%212.27M
-6.66%217.63M
-7.43%223.86M
-7.70%233.17M
-7.89%241.84M
-7.16%252.61M
-7.53%262.56M
-6.67%272.09M
-42.90%283.92M
Investment property
-1.71%13.19B
-1.53%13.3B
-1.59%13.42B
-0.83%13.5B
0.11%13.63B
1.41%13.62B
1.03%13.62B
32.14%13.43B
36.72%13.48B
0.62%10.16B
Associated company interest
8.77%2.44B
1.43%2.32B
70.67%2.25B
78.55%2.29B
1.66%1.32B
-10.12%1.28B
-12.89%1.29B
-5.06%1.43B
-2.75%1.49B
4.94%1.5B
Interests in Joint Venture
-15.42%1.61B
-17.47%1.59B
-2.04%1.9B
0.66%1.92B
-0.82%1.94B
-5.35%1.91B
-7.46%1.95B
-2.72%2.02B
2.13%2.11B
-54.35%2.08B
Deferred tax assets
128.61%294.94M
117.62%132.15M
141.72%129.01M
61.22%60.72M
45.95%53.37M
-29.16%37.67M
-26.37%36.57M
41.78%53.17M
32.76%49.67M
2.14%37.5M
Other illiquid assets
----
----
----
----
-90.51%27.12M
362.95%283.62M
-35.78%285.79M
-95.40%61.26M
-51.44%445.04M
100.64%1.33B
Special items of non-current assets
-36.72%827.89M
-3.89%1.3B
-4.08%1.31B
-17.73%1.35B
-35.36%1.36B
-20.54%1.64B
8.37%2.11B
6.63%2.07B
2.52%1.95B
-84.19%1.94B
Total non-current assets
-3.50%18.71B
-2.76%19.01B
3.33%19.39B
1.62%19.55B
-5.19%18.77B
-1.99%19.24B
-1.83%19.8B
10.38%19.63B
17.82%20.16B
-40.94%17.78B
Total assets
-2.86%41.49B
-6.32%41.65B
-10.53%42.71B
-5.70%44.46B
-0.07%47.73B
-2.55%47.14B
-0.73%47.77B
30.18%48.38B
41.09%48.12B
-24.29%37.16B
Liabilities
Current liabilities
Accounts payable
-21.86%2.53B
-43.21%2.66B
-33.79%3.23B
-6.66%4.69B
32.17%4.88B
10.05%5.02B
-68.49%3.69B
103.52%4.57B
387.60%11.72B
-9.50%2.24B
Tax payable
-9.04%274.02M
21.61%340.34M
51.69%301.25M
-37.54%279.86M
-50.88%198.6M
227.51%448.03M
28.14%404.35M
-58.38%136.8M
-35.40%315.54M
-56.41%328.72M
Amounts payable to associated parties-current liabilities
-92.70%43.87M
-92.84%43.45M
-1.51%600.51M
0.71%606.66M
0.82%609.7M
14.90%602.36M
12.08%604.73M
-1.11%524.23M
2.94%539.53M
9.78%530.14M
Bank loans and overdrafts
-29.01%1.69B
-41.02%1.71B
-36.58%2.37B
-85.59%2.9B
-74.16%3.74B
56.32%20.11B
605.50%14.49B
116.42%12.87B
-64.27%2.05B
130.54%5.95B
Total current liabilities
-30.41%4.53B
-43.87%4.76B
-31.01%6.51B
-67.64%8.47B
-50.84%9.43B
44.74%26.19B
31.18%19.19B
99.99%18.09B
59.63%14.63B
43.73%9.05B
Net current assets
8.55%18.24B
8.82%17.88B
-13.95%16.81B
857.59%16.43B
122.46%19.53B
-83.90%1.72B
-34.11%8.78B
3.12%10.65B
70.25%13.32B
-18.52%10.33B
Total assets less current liabilities
2.09%36.96B
2.53%36.89B
-5.48%36.2B
71.72%35.98B
34.03%38.3B
-30.81%20.95B
-14.67%28.57B
7.71%30.28B
34.27%33.49B
-34.30%28.12B
Non-current liabilities
Long-term bank loan
0.54%16.84B
3.53%17.03B
-2.34%16.75B
1,572.92%16.45B
132.69%17.15B
-90.34%983.3M
-41.72%7.37B
22.08%10.18B
106.42%12.65B
-19.71%8.34B
Other loans-non-current liabilities
53.20%2.11B
61.52%1.74B
-50.57%1.38B
-30.74%1.08B
33.41%2.79B
14.63%1.56B
74.36%2.09B
-14.36%1.36B
72.45%1.2B
111.19%1.59B
Deferred tax liability
-11.17%447.6M
-18.88%489.94M
-14.57%503.87M
2.17%603.97M
2.16%589.84M
3.69%591.15M
1.91%577.34M
3.76%570.11M
6.99%566.49M
-8.93%549.44M
Total non-current liabilities
4.12%19.4B
6.24%19.26B
-9.25%18.63B
478.72%18.13B
104.51%20.53B
-74.12%3.13B
-30.35%10.04B
15.59%12.11B
96.05%14.41B
-10.91%10.47B
Total liabilities
-4.82%23.93B
-9.72%24.02B
-16.10%25.14B
-9.25%26.61B
2.51%29.96B
-2.91%29.32B
0.64%29.23B
54.71%30.2B
75.84%29.04B
8.15%19.52B
Total assets less total liabilities
-0.06%17.56B
-1.24%17.63B
-1.13%17.57B
0.15%17.85B
-4.14%17.77B
-1.96%17.82B
-2.82%18.54B
3.03%18.18B
8.45%19.07B
-43.16%17.64B
Total equity and non-current liabilities
2.09%36.96B
2.53%36.89B
-5.48%36.2B
71.72%35.98B
34.03%38.3B
-30.81%20.95B
-14.67%28.57B
7.71%30.28B
34.27%33.49B
-34.30%28.12B
Equity
Share capital
0.00%9.31B
7.77%9.31B
7.77%9.31B
0.00%8.64B
0.00%8.64B
0.00%8.64B
0.00%8.64B
0.00%8.64B
0.00%8.64B
0.00%8.64B
Reserve
-0.07%8.16B
-9.68%8.23B
-9.62%8.16B
0.41%9.11B
-7.72%9.03B
-3.66%9.07B
-5.11%9.79B
6.05%9.42B
16.79%10.32B
-51.23%8.88B
Shareholders' Equity
-0.03%17.47B
-1.19%17.54B
-1.12%17.47B
0.21%17.75B
-4.10%17.67B
-1.91%17.71B
-2.78%18.43B
3.07%18.06B
8.49%18.95B
-34.75%17.52B
Non-controlling interest
-5.88%90.72M
-10.64%87.65M
-2.18%96.39M
-8.96%98.09M
-10.52%98.53M
-10.23%107.74M
-9.26%110.11M
-1.85%120.01M
2.43%121.35M
-97.08%122.27M
Total equity
-0.06%17.56B
-1.24%17.63B
-1.13%17.57B
0.15%17.85B
-4.14%17.77B
-1.96%17.82B
-2.82%18.54B
3.03%18.18B
8.45%19.07B
-43.16%17.64B
Total equity and total liabilities
-2.86%41.49B
-6.32%41.65B
-10.53%42.71B
-5.70%44.46B
-0.07%47.73B
-2.55%47.14B
-0.73%47.77B
30.18%48.38B
41.09%48.12B
-24.29%37.16B
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
--
Auditor
--
--
KPMG
--
KPMG
--
KPMG
--
KPMG
--
(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 -8.87%19.39B-10.23%20.51B-19.86%21.28B-12.47%22.85B3.92%26.55B-0.70%26.1B-1.89%25.55B66.19%26.29B73.14%26.04B16.59%15.82B
Developing and for sale properties 72.92%780.1M4.31%458.1M5.51%451.13M213.46%439.15M-37.96%427.59M--140.1M--689.2M------------
Accounts receivable -8.19%589.98M-17.14%630.66M-14.50%642.58M-0.31%761.14M8.72%751.56M13.25%763.53M2.46%691.3M-1.08%674.19M16.52%674.71M-29.42%681.53M
Related party payments receivable 622.38%815.44M-49.79%56.67M0.00%112.88M0.00%112.88M0.00%112.88M0.00%112.88M0.00%112.88M-66.09%112.88M0.00%112.88M-46.65%332.88M
Cash and equivalents 48.15%1.17B34.98%956.81M-26.76%791.47M-3.95%708.83M24.98%1.08B-38.85%737.99M-17.12%864.59M-50.28%1.21B-8.00%1.04B19.77%2.43B
Special items of current assets -40.13%22.77M-34.83%25.56M-2.22%38.03M-19.86%39.22M-37.50%38.89M-89.57%48.93M-22.79%62.23M287.50%469.28M-35.00%80.59M164.04%121.1M
Total current assets -2.33%22.77B-9.11%22.64B-19.50%23.31B-10.74%24.91B3.55%28.96B-2.94%27.9B0.06%27.97B48.34%28.75B64.52%27.95B2.13%19.38B
Non-current assets
Property, plant and equipment -3.91%209.11M-5.18%212.27M-6.66%217.63M-7.43%223.86M-7.70%233.17M-7.89%241.84M-7.16%252.61M-7.53%262.56M-6.67%272.09M-42.90%283.92M
Investment property -1.71%13.19B-1.53%13.3B-1.59%13.42B-0.83%13.5B0.11%13.63B1.41%13.62B1.03%13.62B32.14%13.43B36.72%13.48B0.62%10.16B
Associated company interest 8.77%2.44B1.43%2.32B70.67%2.25B78.55%2.29B1.66%1.32B-10.12%1.28B-12.89%1.29B-5.06%1.43B-2.75%1.49B4.94%1.5B
Interests in Joint Venture -15.42%1.61B-17.47%1.59B-2.04%1.9B0.66%1.92B-0.82%1.94B-5.35%1.91B-7.46%1.95B-2.72%2.02B2.13%2.11B-54.35%2.08B
Deferred tax assets 128.61%294.94M117.62%132.15M141.72%129.01M61.22%60.72M45.95%53.37M-29.16%37.67M-26.37%36.57M41.78%53.17M32.76%49.67M2.14%37.5M
Other illiquid assets -----------------90.51%27.12M362.95%283.62M-35.78%285.79M-95.40%61.26M-51.44%445.04M100.64%1.33B
Special items of non-current assets -36.72%827.89M-3.89%1.3B-4.08%1.31B-17.73%1.35B-35.36%1.36B-20.54%1.64B8.37%2.11B6.63%2.07B2.52%1.95B-84.19%1.94B
Total non-current assets -3.50%18.71B-2.76%19.01B3.33%19.39B1.62%19.55B-5.19%18.77B-1.99%19.24B-1.83%19.8B10.38%19.63B17.82%20.16B-40.94%17.78B
Total assets -2.86%41.49B-6.32%41.65B-10.53%42.71B-5.70%44.46B-0.07%47.73B-2.55%47.14B-0.73%47.77B30.18%48.38B41.09%48.12B-24.29%37.16B
Liabilities
Current liabilities
Accounts payable -21.86%2.53B-43.21%2.66B-33.79%3.23B-6.66%4.69B32.17%4.88B10.05%5.02B-68.49%3.69B103.52%4.57B387.60%11.72B-9.50%2.24B
Tax payable -9.04%274.02M21.61%340.34M51.69%301.25M-37.54%279.86M-50.88%198.6M227.51%448.03M28.14%404.35M-58.38%136.8M-35.40%315.54M-56.41%328.72M
Amounts payable to associated parties-current liabilities -92.70%43.87M-92.84%43.45M-1.51%600.51M0.71%606.66M0.82%609.7M14.90%602.36M12.08%604.73M-1.11%524.23M2.94%539.53M9.78%530.14M
Bank loans and overdrafts -29.01%1.69B-41.02%1.71B-36.58%2.37B-85.59%2.9B-74.16%3.74B56.32%20.11B605.50%14.49B116.42%12.87B-64.27%2.05B130.54%5.95B
Total current liabilities -30.41%4.53B-43.87%4.76B-31.01%6.51B-67.64%8.47B-50.84%9.43B44.74%26.19B31.18%19.19B99.99%18.09B59.63%14.63B43.73%9.05B
Net current assets 8.55%18.24B8.82%17.88B-13.95%16.81B857.59%16.43B122.46%19.53B-83.90%1.72B-34.11%8.78B3.12%10.65B70.25%13.32B-18.52%10.33B
Total assets less current liabilities 2.09%36.96B2.53%36.89B-5.48%36.2B71.72%35.98B34.03%38.3B-30.81%20.95B-14.67%28.57B7.71%30.28B34.27%33.49B-34.30%28.12B
Non-current liabilities
Long-term bank loan 0.54%16.84B3.53%17.03B-2.34%16.75B1,572.92%16.45B132.69%17.15B-90.34%983.3M-41.72%7.37B22.08%10.18B106.42%12.65B-19.71%8.34B
Other loans-non-current liabilities 53.20%2.11B61.52%1.74B-50.57%1.38B-30.74%1.08B33.41%2.79B14.63%1.56B74.36%2.09B-14.36%1.36B72.45%1.2B111.19%1.59B
Deferred tax liability -11.17%447.6M-18.88%489.94M-14.57%503.87M2.17%603.97M2.16%589.84M3.69%591.15M1.91%577.34M3.76%570.11M6.99%566.49M-8.93%549.44M
Total non-current liabilities 4.12%19.4B6.24%19.26B-9.25%18.63B478.72%18.13B104.51%20.53B-74.12%3.13B-30.35%10.04B15.59%12.11B96.05%14.41B-10.91%10.47B
Total liabilities -4.82%23.93B-9.72%24.02B-16.10%25.14B-9.25%26.61B2.51%29.96B-2.91%29.32B0.64%29.23B54.71%30.2B75.84%29.04B8.15%19.52B
Total assets less total liabilities -0.06%17.56B-1.24%17.63B-1.13%17.57B0.15%17.85B-4.14%17.77B-1.96%17.82B-2.82%18.54B3.03%18.18B8.45%19.07B-43.16%17.64B
Total equity and non-current liabilities 2.09%36.96B2.53%36.89B-5.48%36.2B71.72%35.98B34.03%38.3B-30.81%20.95B-14.67%28.57B7.71%30.28B34.27%33.49B-34.30%28.12B
Equity
Share capital 0.00%9.31B7.77%9.31B7.77%9.31B0.00%8.64B0.00%8.64B0.00%8.64B0.00%8.64B0.00%8.64B0.00%8.64B0.00%8.64B
Reserve -0.07%8.16B-9.68%8.23B-9.62%8.16B0.41%9.11B-7.72%9.03B-3.66%9.07B-5.11%9.79B6.05%9.42B16.79%10.32B-51.23%8.88B
Shareholders' Equity -0.03%17.47B-1.19%17.54B-1.12%17.47B0.21%17.75B-4.10%17.67B-1.91%17.71B-2.78%18.43B3.07%18.06B8.49%18.95B-34.75%17.52B
Non-controlling interest -5.88%90.72M-10.64%87.65M-2.18%96.39M-8.96%98.09M-10.52%98.53M-10.23%107.74M-9.26%110.11M-1.85%120.01M2.43%121.35M-97.08%122.27M
Total equity -0.06%17.56B-1.24%17.63B-1.13%17.57B0.15%17.85B-4.14%17.77B-1.96%17.82B-2.82%18.54B3.03%18.18B8.45%19.07B-43.16%17.64B
Total equity and total liabilities -2.86%41.49B-6.32%41.65B-10.53%42.71B-5.70%44.46B-0.07%47.73B-2.55%47.14B-0.73%47.77B30.18%48.38B41.09%48.12B-24.29%37.16B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions ----Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor ----KPMG--KPMG--KPMG--KPMG--

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
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