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CHINAHEALTHWISE (00348)

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Market Closed Apr 24 15:15 CST
64.72MMarket Cap-28.00P/E (TTM)

CHINAHEALTHWISE (00348) 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
-19.40%40.11M
-17.48%35.68M
-11.16%49.77M
1.06%43.23M
1.64%56.02M
6.42%42.78M
-9.21%55.12M
-18.66%40.2M
26.58%60.71M
-26.57%49.42M
Accounts receivable
-17.94%7.26M
-36.35%6.55M
-35.56%8.85M
-24.11%10.29M
-6.75%13.73M
-7.49%13.56M
24.30%14.72M
21.76%14.66M
-12.72%11.84M
-77.44%12.04M
Withholding and tax receivable
----
----
----
----
----
--153K
--153K
----
----
----
Cash and equivalents
-5.31%9.19M
-37.67%4.37M
-32.73%9.7M
-20.78%7.01M
-14.42%14.42M
-69.24%8.84M
-57.88%16.85M
4.50%28.75M
14.87%40.01M
11.54%27.51M
Financial assets at fair value-current assets
52.61%53.44M
22.11%42.81M
-12.16%35.02M
-29.81%35.06M
-29.04%39.86M
-27.65%49.95M
-1.29%56.17M
-34.44%69.04M
-45.85%56.9M
-1.33%105.29M
Derivative financial instruments-current assets
-4.55%2.1M
--1.8M
--2.2M
----
----
----
----
----
----
----
Total current assets
4.53%118.38M
-0.73%100.81M
-18.91%113.25M
-54.10%101.55M
-49.22%139.66M
-0.27%221.25M
36.24%275.02M
-28.95%221.85M
-30.05%201.86M
-33.55%312.26M
Non-current assets
Property, plant and equipment
-21.81%319K
-17.81%360K
-15.35%408K
-7.20%438K
-28.70%482K
418.68%472K
193.91%676K
-82.40%91K
-41.77%230K
-89.92%517K
Financial assets at fair value-non-current assets
-1.56%567K
22.09%713K
3.04%576K
-43.90%584K
-51.09%559K
-53.77%1.04M
-52.38%1.14M
-12.44%2.25M
-8.08%2.4M
-35.23%2.57M
Deferred tax assets
----
----
----
----
----
----
136.16%2.7M
-65.96%1.23M
-68.35%1.14M
-25.55%3.61M
Total non-current assets
-22.39%6.83M
28.01%10.1M
-12.17%8.8M
-37.89%7.89M
-20.78%10.02M
-84.85%12.7M
-88.74%12.64M
-39.27%83.78M
-22.96%112.24M
63.61%137.94M
Total assets
2.59%125.21M
1.34%110.9M
-18.46%122.05M
-53.22%109.44M
-47.97%149.67M
-23.45%233.94M
-8.42%287.66M
-32.11%305.63M
-27.67%314.1M
-18.77%450.2M
Liabilities
Current liabilities
Accounts payable
12.14%37.56M
-19.06%16.62M
0.19%33.49M
68.25%20.54M
-7.06%33.43M
-26.27%12.21M
35.16%35.97M
46.68%16.55M
30.92%26.61M
-90.29%11.29M
Tax payable
0.00%1.71M
-38.23%1.71M
-38.23%1.71M
0.00%2.78M
0.00%2.78M
-22.09%2.78M
-22.09%2.78M
0.00%3.56M
-7.41%3.56M
-42.10%3.56M
Bank loans and overdrafts
-3.49%31.43M
10.26%32.39M
13.40%32.57M
6.21%29.38M
-8.13%28.72M
-10.47%27.66M
159.75%31.26M
235.99%30.89M
-39.82%12.04M
-74.47%9.2M
Other loans-current liabilities
--15.46M
----
----
--75.03M
--72.24M
----
----
--72.3M
--72.3M
----
Financial lease liabilities-current liabilities
0.92%5.27M
21.18%6.15M
-9.81%5.22M
-16.46%5.08M
21.84%5.79M
54.93%6.08M
-7.46%4.75M
-16.75%3.92M
-16.84%5.14M
-24.71%4.71M
Special items of current liabilities
--52M
----
----
----
----
----
----
----
----
----
Total current liabilities
96.49%143.44M
-57.17%56.88M
-48.94%73M
172.59%132.79M
91.23%142.95M
-61.71%48.72M
-37.52%74.76M
342.50%127.23M
137.64%119.64M
-89.13%28.75M
Net current assets
-162.25%-25.06M
240.62%43.93M
1,320.50%40.25M
-118.11%-31.24M
-101.65%-3.3M
82.35%172.53M
143.58%200.26M
-66.63%94.62M
-65.49%82.22M
38.02%283.51M
Total assets less current liabilities
-137.17%-18.23M
331.32%54.03M
630.21%49.05M
-112.61%-23.36M
-96.85%6.72M
3.83%185.23M
9.49%212.9M
-57.67%178.39M
-49.35%194.45M
45.47%421.45M
Non-current liabilities
Financial lease liabilities-non-current liabilities
-25.68%1.97M
349.28%4.08M
23.03%2.64M
-77.83%907K
-24.41%2.15M
513.49%4.09M
104.83%2.84M
-84.47%667K
-35.14%1.39M
-29.51%4.29M
Deferred tax liability
-46.23%798K
--1.6M
772.94%1.48M
----
-53.80%170K
--273K
--368K
----
----
----
Convertible notes and bonds
----
--65.31M
--63.3M
----
----
--73.77M
--71.04M
----
----
--84.5M
Total non-current liabilities
-95.90%2.76M
7,726.46%70.99M
2,807.63%67.43M
-98.84%907K
-96.88%2.32M
11,614.54%78.14M
5,249.71%74.25M
-99.25%667K
-98.42%1.39M
1,231.87%88.8M
Total liabilities
4.11%146.2M
-4.36%127.86M
-3.34%140.43M
5.40%133.7M
-2.51%145.27M
-0.82%126.85M
23.12%149.01M
8.80%127.9M
-12.29%121.03M
-56.65%117.55M
Total assets less total liabilities
-14.21%-20.99M
30.09%-16.96M
-517.92%-18.38M
-122.66%-24.26M
-96.83%4.4M
-39.74%107.09M
-28.18%138.65M
-46.57%177.73M
-34.84%193.06M
17.52%332.65M
Total equity and non-current liabilities
-137.17%-18.23M
331.32%54.03M
630.21%49.05M
-112.61%-23.36M
-96.85%6.72M
3.83%185.23M
9.49%212.9M
-57.67%178.39M
-49.35%194.45M
45.47%421.45M
Equity
Share capital
0.00%7.71M
0.00%7.71M
0.00%7.71M
0.00%7.71M
0.00%7.71M
0.00%7.71M
0.00%7.71M
-99.00%7.71M
-99.00%7.71M
-0.62%770.48M
Reserve
-10.01%-28.7M
22.84%-24.67M
-688.78%-26.09M
-132.16%-31.97M
-102.53%-3.31M
-41.55%99.39M
-29.36%130.94M
138.83%170.02M
139.09%185.36M
11.06%-437.83M
Shareholders' Equity
-14.21%-20.99M
30.09%-16.96M
-517.92%-18.38M
-122.66%-24.26M
-96.83%4.4M
-39.74%107.09M
-28.18%138.65M
-46.57%177.73M
-34.84%193.06M
17.52%332.65M
Total equity
-14.21%-20.99M
30.09%-16.96M
-517.92%-18.38M
-122.66%-24.26M
-96.83%4.4M
-39.74%107.09M
-28.18%138.65M
-46.57%177.73M
-34.84%193.06M
17.52%332.65M
Total equity and total liabilities
2.59%125.21M
1.34%110.9M
-18.46%122.05M
-53.22%109.44M
-47.97%149.67M
-23.45%233.94M
-8.42%287.66M
-32.11%305.63M
-27.67%314.1M
-18.77%450.2M
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
--
Auditor
--
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm 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
Inventory -19.40%40.11M-17.48%35.68M-11.16%49.77M1.06%43.23M1.64%56.02M6.42%42.78M-9.21%55.12M-18.66%40.2M26.58%60.71M-26.57%49.42M
Accounts receivable -17.94%7.26M-36.35%6.55M-35.56%8.85M-24.11%10.29M-6.75%13.73M-7.49%13.56M24.30%14.72M21.76%14.66M-12.72%11.84M-77.44%12.04M
Withholding and tax receivable ----------------------153K--153K------------
Cash and equivalents -5.31%9.19M-37.67%4.37M-32.73%9.7M-20.78%7.01M-14.42%14.42M-69.24%8.84M-57.88%16.85M4.50%28.75M14.87%40.01M11.54%27.51M
Financial assets at fair value-current assets 52.61%53.44M22.11%42.81M-12.16%35.02M-29.81%35.06M-29.04%39.86M-27.65%49.95M-1.29%56.17M-34.44%69.04M-45.85%56.9M-1.33%105.29M
Derivative financial instruments-current assets -4.55%2.1M--1.8M--2.2M----------------------------
Total current assets 4.53%118.38M-0.73%100.81M-18.91%113.25M-54.10%101.55M-49.22%139.66M-0.27%221.25M36.24%275.02M-28.95%221.85M-30.05%201.86M-33.55%312.26M
Non-current assets
Property, plant and equipment -21.81%319K-17.81%360K-15.35%408K-7.20%438K-28.70%482K418.68%472K193.91%676K-82.40%91K-41.77%230K-89.92%517K
Financial assets at fair value-non-current assets -1.56%567K22.09%713K3.04%576K-43.90%584K-51.09%559K-53.77%1.04M-52.38%1.14M-12.44%2.25M-8.08%2.4M-35.23%2.57M
Deferred tax assets ------------------------136.16%2.7M-65.96%1.23M-68.35%1.14M-25.55%3.61M
Total non-current assets -22.39%6.83M28.01%10.1M-12.17%8.8M-37.89%7.89M-20.78%10.02M-84.85%12.7M-88.74%12.64M-39.27%83.78M-22.96%112.24M63.61%137.94M
Total assets 2.59%125.21M1.34%110.9M-18.46%122.05M-53.22%109.44M-47.97%149.67M-23.45%233.94M-8.42%287.66M-32.11%305.63M-27.67%314.1M-18.77%450.2M
Liabilities
Current liabilities
Accounts payable 12.14%37.56M-19.06%16.62M0.19%33.49M68.25%20.54M-7.06%33.43M-26.27%12.21M35.16%35.97M46.68%16.55M30.92%26.61M-90.29%11.29M
Tax payable 0.00%1.71M-38.23%1.71M-38.23%1.71M0.00%2.78M0.00%2.78M-22.09%2.78M-22.09%2.78M0.00%3.56M-7.41%3.56M-42.10%3.56M
Bank loans and overdrafts -3.49%31.43M10.26%32.39M13.40%32.57M6.21%29.38M-8.13%28.72M-10.47%27.66M159.75%31.26M235.99%30.89M-39.82%12.04M-74.47%9.2M
Other loans-current liabilities --15.46M----------75.03M--72.24M----------72.3M--72.3M----
Financial lease liabilities-current liabilities 0.92%5.27M21.18%6.15M-9.81%5.22M-16.46%5.08M21.84%5.79M54.93%6.08M-7.46%4.75M-16.75%3.92M-16.84%5.14M-24.71%4.71M
Special items of current liabilities --52M------------------------------------
Total current liabilities 96.49%143.44M-57.17%56.88M-48.94%73M172.59%132.79M91.23%142.95M-61.71%48.72M-37.52%74.76M342.50%127.23M137.64%119.64M-89.13%28.75M
Net current assets -162.25%-25.06M240.62%43.93M1,320.50%40.25M-118.11%-31.24M-101.65%-3.3M82.35%172.53M143.58%200.26M-66.63%94.62M-65.49%82.22M38.02%283.51M
Total assets less current liabilities -137.17%-18.23M331.32%54.03M630.21%49.05M-112.61%-23.36M-96.85%6.72M3.83%185.23M9.49%212.9M-57.67%178.39M-49.35%194.45M45.47%421.45M
Non-current liabilities
Financial lease liabilities-non-current liabilities -25.68%1.97M349.28%4.08M23.03%2.64M-77.83%907K-24.41%2.15M513.49%4.09M104.83%2.84M-84.47%667K-35.14%1.39M-29.51%4.29M
Deferred tax liability -46.23%798K--1.6M772.94%1.48M-----53.80%170K--273K--368K------------
Convertible notes and bonds ------65.31M--63.3M----------73.77M--71.04M----------84.5M
Total non-current liabilities -95.90%2.76M7,726.46%70.99M2,807.63%67.43M-98.84%907K-96.88%2.32M11,614.54%78.14M5,249.71%74.25M-99.25%667K-98.42%1.39M1,231.87%88.8M
Total liabilities 4.11%146.2M-4.36%127.86M-3.34%140.43M5.40%133.7M-2.51%145.27M-0.82%126.85M23.12%149.01M8.80%127.9M-12.29%121.03M-56.65%117.55M
Total assets less total liabilities -14.21%-20.99M30.09%-16.96M-517.92%-18.38M-122.66%-24.26M-96.83%4.4M-39.74%107.09M-28.18%138.65M-46.57%177.73M-34.84%193.06M17.52%332.65M
Total equity and non-current liabilities -137.17%-18.23M331.32%54.03M630.21%49.05M-112.61%-23.36M-96.85%6.72M3.83%185.23M9.49%212.9M-57.67%178.39M-49.35%194.45M45.47%421.45M
Equity
Share capital 0.00%7.71M0.00%7.71M0.00%7.71M0.00%7.71M0.00%7.71M0.00%7.71M0.00%7.71M-99.00%7.71M-99.00%7.71M-0.62%770.48M
Reserve -10.01%-28.7M22.84%-24.67M-688.78%-26.09M-132.16%-31.97M-102.53%-3.31M-41.55%99.39M-29.36%130.94M138.83%170.02M139.09%185.36M11.06%-437.83M
Shareholders' Equity -14.21%-20.99M30.09%-16.96M-517.92%-18.38M-122.66%-24.26M-96.83%4.4M-39.74%107.09M-28.18%138.65M-46.57%177.73M-34.84%193.06M17.52%332.65M
Total equity -14.21%-20.99M30.09%-16.96M-517.92%-18.38M-122.66%-24.26M-96.83%4.4M-39.74%107.09M-28.18%138.65M-46.57%177.73M-34.84%193.06M17.52%332.65M
Total equity and total liabilities 2.59%125.21M1.34%110.9M-18.46%122.05M-53.22%109.44M-47.97%149.67M-23.45%233.94M-8.42%287.66M-32.11%305.63M-27.67%314.1M-18.77%450.2M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions ------------Unqualified Opinion--Unqualified Opinion--
Auditor ----National Health Accounting Firm Co., Ltd.--National Health Accounting Firm Co., Ltd.--National Health Accounting Firm Co., Ltd.--National Health Accounting Firm 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.

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