HENDERSON INV (00097) Balance Sheet

0.159
+0.004+2.58%

Market Closed May 22 14:52 CST

484.53MMarket Cap-7.23P/E (TTM)

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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

-11.71%98M

-7.69%108M

-9.02%111M

-7.87%117M

-6.87%122M

-2.31%127M

-2.24%131M

4.84%130M

10.74%134M

4.20%124M

Accounts receivable

-8.89%41M

-26.00%37M

-6.25%45M

31.58%50M

6.67%48M

-5.00%38M

-19.64%45M

-21.57%40M

16.67%56M

-10.53%51M

Related party payments receivable

----

--11M

----

Withholding and tax receivable

0.00%1M

--1M

----

Cash and equivalents

11.29%138M

58.90%116M

45.88%124M

-45.11%73M

-67.31%85M

-51.81%133M

-27.78%260M

-24.59%276M

-13.25%360M

4.87%366M

Total current assets

-1.07%278M

13.28%273M

10.20%281M

-19.13%241M

-41.51%255M

-33.18%298M

-20.73%436M

-17.56%446M

-5.82%550M

3.05%541M

Non-current assets

Fixed assets

-35.43%82M

-34.42%101M

-30.22%127M

5.48%154M

7.69%182M

16.80%146M

17.36%169M

25.00%125M

30.91%144M

-18.03%100M

Financial assets at fair value-non-current assets

20.00%24M

15.79%22M

11.11%20M

5.56%19M

-10.00%18M

--18M

--20M

----

Intangible assets

-5.88%32M

-5.71%33M

-2.86%34M

-2.78%35M

-5.41%35M

-5.26%36M

--37M

-5.00%38M

----

-2.44%40M

Goodwill

0.00%1.07B

Deferred tax assets

16.28%100M

26.67%95M

40.98%86M

50.00%75M

56.41%61M

56.25%50M

30.00%39M

23.08%32M

15.38%30M

0.00%26M

Total non-current assets

-11.22%1.77B

-11.28%1.9B

-12.46%2B

11.65%2.14B

11.93%2.28B

-9.16%1.91B

16.67%2.04B

24.97%2.11B

-5.42%1.75B

-13.67%1.69B

Total assets

-9.97%2.05B

-8.79%2.17B

-10.18%2.28B

7.50%2.38B

2.51%2.54B

-13.36%2.21B

7.71%2.47B

14.64%2.55B

-5.51%2.3B

-10.13%2.23B

Liabilities

Current liabilities

Accounts payable

-11.64%334M

-8.28%310M

-7.35%378M

-0.29%338M

-5.12%408M

0.89%339M

-2.71%430M

-1.75%336M

16.32%442M

-10.47%342M

Tax payable

----

--1M

150.00%5M

----

-60.00%2M

-75.00%1M

25.00%5M

Amounts payable to associated parties-current liabilities

----

0.00%5M

0.00%2M

150.00%5M

100.00%2M

-33.33%2M

-75.00%1M

200.00%3M

100.00%4M

Provision-current liabilities

----

--12M

Financial lease liabilities-current liabilities

-19.28%201M

-6.95%241M

-2.35%249M

69.28%259M

11.84%255M

-40.70%153M

7.04%228M

18.89%258M

-18.39%213M

-10.70%217M

Total current liabilities

-15.35%535M

-8.01%551M

-5.53%632M

20.04%599M

1.36%669M

-16.42%499M

-1.64%660M

2.93%597M

3.87%671M

-8.08%580M

Net current assets

26.78%-257M

22.35%-278M

15.22%-351M

-78.11%-358M

-84.82%-414M

-33.11%-201M

-85.12%-224M

-287.18%-151M

-95.16%-121M

63.21%-39M

Total assets less current liabilities

-7.90%1.52B

-9.05%1.62B

-11.84%1.65B

3.85%1.78B

2.92%1.87B

-12.42%1.71B

11.57%1.81B

18.76%1.96B

-8.91%1.63B

-10.83%1.65B

Non-current liabilities

Payments payable to related parties-non-current liabilities

58.71%246M

119.47%248M

--155M

--113M

----

Financial lease liabilities-non-current liabilities

-41.73%243M

-38.99%327M

-37.67%417M

16.27%536M

29.40%669M

-24.67%461M

78.89%517M

114.74%612M

-30.02%289M

-45.71%285M

Deferred tax liability

0.00%6M

-14.29%6M

0.00%7M

Provision-non-current liabilities

14.29%16M

0.00%18M

-22.22%14M

-5.26%18M

0.00%19M

280.00%19M

-70.59%5M

Total non-current liabilities

-13.68%511M

-11.00%599M

-14.57%592M

38.19%673M

27.62%693M

-23.67%487M

80.40%543M

114.81%638M

-31.12%301M

-45.90%297M

Total liabilities

-14.54%1.05B

-9.59%1.15B

-10.13%1.22B

29.01%1.27B

13.22%1.36B

-20.16%986M

23.77%1.2B

40.82%1.24B

-10.25%972M

-25.68%877M

Total assets less total liabilities

-4.65%1B

-7.87%1.02B

-10.23%1.05B

-9.79%1.11B

-7.64%1.17B

-6.98%1.23B

-4.08%1.27B

-2.37%1.32B

-1.71%1.32B

4.01%1.35B

Total equity and non-current liabilities

-7.90%1.52B

-9.05%1.62B

-11.84%1.65B

3.85%1.78B

2.92%1.87B

-12.42%1.71B

11.57%1.81B

18.76%1.96B

-8.91%1.63B

-10.83%1.65B

Equity

Share capital

0.00%612M

Reserve

-11.11%392M

-17.61%407M

-21.39%441M

-19.54%494M

-14.74%561M

-13.03%614M

-7.58%658M

-4.34%706M

-3.13%712M

7.58%738M

Shareholders' Equity

-4.65%1B

-7.87%1.02B

-10.23%1.05B

-9.79%1.11B

-7.64%1.17B

-6.98%1.23B

-4.08%1.27B

-2.37%1.32B

-1.71%1.32B

4.01%1.35B

Total equity

-4.65%1B

-7.87%1.02B

-10.23%1.05B

-9.79%1.11B

-7.64%1.17B

-6.98%1.23B

-4.08%1.27B

-2.37%1.32B

-1.71%1.32B

4.01%1.35B

Total equity and total liabilities

-9.97%2.05B

-8.79%2.17B

-10.18%2.28B

7.50%2.38B

2.51%2.54B

-13.36%2.21B

7.71%2.47B

14.64%2.55B

-5.51%2.3B

-10.13%2.23B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

PwC

	(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	-11.71%98M	-7.69%108M	-9.02%111M	-7.87%117M	-6.87%122M	-2.31%127M	-2.24%131M	4.84%130M	10.74%134M	4.20%124M
Accounts receivable	-8.89%41M	-26.00%37M	-6.25%45M	31.58%50M	6.67%48M	-5.00%38M	-19.64%45M	-21.57%40M	16.67%56M	-10.53%51M
Related party payments receivable	----	--11M	----	----	----	----	----	----	----	----
Withholding and tax receivable	0.00%1M	0.00%1M	--1M	--1M	----	----	----	----	----	----
Cash and equivalents	11.29%138M	58.90%116M	45.88%124M	-45.11%73M	-67.31%85M	-51.81%133M	-27.78%260M	-24.59%276M	-13.25%360M	4.87%366M
Total current assets	-1.07%278M	13.28%273M	10.20%281M	-19.13%241M	-41.51%255M	-33.18%298M	-20.73%436M	-17.56%446M	-5.82%550M	3.05%541M
Non-current assets
Fixed assets	-35.43%82M	-34.42%101M	-30.22%127M	5.48%154M	7.69%182M	16.80%146M	17.36%169M	25.00%125M	30.91%144M	-18.03%100M
Financial assets at fair value-non-current assets	20.00%24M	15.79%22M	11.11%20M	5.56%19M	-10.00%18M	--18M	--20M	----	----	----
Intangible assets	-5.88%32M	-5.71%33M	-2.86%34M	-2.78%35M	-5.41%35M	-5.26%36M	--37M	-5.00%38M	----	-2.44%40M
Goodwill	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B	0.00%1.07B
Deferred tax assets	16.28%100M	26.67%95M	40.98%86M	50.00%75M	56.41%61M	56.25%50M	30.00%39M	23.08%32M	15.38%30M	0.00%26M
Total non-current assets	-11.22%1.77B	-11.28%1.9B	-12.46%2B	11.65%2.14B	11.93%2.28B	-9.16%1.91B	16.67%2.04B	24.97%2.11B	-5.42%1.75B	-13.67%1.69B
Total assets	-9.97%2.05B	-8.79%2.17B	-10.18%2.28B	7.50%2.38B	2.51%2.54B	-13.36%2.21B	7.71%2.47B	14.64%2.55B	-5.51%2.3B	-10.13%2.23B
Liabilities
Current liabilities
Accounts payable	-11.64%334M	-8.28%310M	-7.35%378M	-0.29%338M	-5.12%408M	0.89%339M	-2.71%430M	-1.75%336M	16.32%442M	-10.47%342M
Tax payable	----	----	----	----	--1M	150.00%5M	----	-60.00%2M	-75.00%1M	25.00%5M
Amounts payable to associated parties-current liabilities	----	----	0.00%5M	0.00%2M	150.00%5M	100.00%2M	-33.33%2M	-75.00%1M	200.00%3M	100.00%4M
Provision-current liabilities	----	----	----	----	----	----	----	----	--12M	--12M
Financial lease liabilities-current liabilities	-19.28%201M	-6.95%241M	-2.35%249M	69.28%259M	11.84%255M	-40.70%153M	7.04%228M	18.89%258M	-18.39%213M	-10.70%217M
Total current liabilities	-15.35%535M	-8.01%551M	-5.53%632M	20.04%599M	1.36%669M	-16.42%499M	-1.64%660M	2.93%597M	3.87%671M	-8.08%580M
Net current assets	26.78%-257M	22.35%-278M	15.22%-351M	-78.11%-358M	-84.82%-414M	-33.11%-201M	-85.12%-224M	-287.18%-151M	-95.16%-121M	63.21%-39M
Total assets less current liabilities	-7.90%1.52B	-9.05%1.62B	-11.84%1.65B	3.85%1.78B	2.92%1.87B	-12.42%1.71B	11.57%1.81B	18.76%1.96B	-8.91%1.63B	-10.83%1.65B
Non-current liabilities
Payments payable to related parties-non-current liabilities	58.71%246M	119.47%248M	--155M	--113M	----	----	----	----	----	----
Financial lease liabilities-non-current liabilities	-41.73%243M	-38.99%327M	-37.67%417M	16.27%536M	29.40%669M	-24.67%461M	78.89%517M	114.74%612M	-30.02%289M	-45.71%285M
Deferred tax liability	0.00%6M	0.00%6M	0.00%6M	-14.29%6M	-14.29%6M	0.00%7M	0.00%7M	0.00%7M	0.00%7M	0.00%7M
Provision-non-current liabilities	14.29%16M	0.00%18M	-22.22%14M	-5.26%18M	-5.26%18M	0.00%19M	280.00%19M	280.00%19M	-70.59%5M	-70.59%5M
Total non-current liabilities	-13.68%511M	-11.00%599M	-14.57%592M	38.19%673M	27.62%693M	-23.67%487M	80.40%543M	114.81%638M	-31.12%301M	-45.90%297M
Total liabilities	-14.54%1.05B	-9.59%1.15B	-10.13%1.22B	29.01%1.27B	13.22%1.36B	-20.16%986M	23.77%1.2B	40.82%1.24B	-10.25%972M	-25.68%877M
Total assets less total liabilities	-4.65%1B	-7.87%1.02B	-10.23%1.05B	-9.79%1.11B	-7.64%1.17B	-6.98%1.23B	-4.08%1.27B	-2.37%1.32B	-1.71%1.32B	4.01%1.35B
Total equity and non-current liabilities	-7.90%1.52B	-9.05%1.62B	-11.84%1.65B	3.85%1.78B	2.92%1.87B	-12.42%1.71B	11.57%1.81B	18.76%1.96B	-8.91%1.63B	-10.83%1.65B
Equity
Share capital	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M	0.00%612M
Reserve	-11.11%392M	-17.61%407M	-21.39%441M	-19.54%494M	-14.74%561M	-13.03%614M	-7.58%658M	-4.34%706M	-3.13%712M	7.58%738M
Shareholders' Equity	-4.65%1B	-7.87%1.02B	-10.23%1.05B	-9.79%1.11B	-7.64%1.17B	-6.98%1.23B	-4.08%1.27B	-2.37%1.32B	-1.71%1.32B	4.01%1.35B
Total equity	-4.65%1B	-7.87%1.02B	-10.23%1.05B	-9.79%1.11B	-7.64%1.17B	-6.98%1.23B	-4.08%1.27B	-2.37%1.32B	-1.71%1.32B	4.01%1.35B
Total equity and total liabilities	-9.97%2.05B	-8.79%2.17B	-10.18%2.28B	7.50%2.38B	2.51%2.54B	-13.36%2.21B	7.71%2.47B	14.64%2.55B	-5.51%2.3B	-10.13%2.23B
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	PwC	--	PwC	--	PwC	--	PwC	--	PwC	--

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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