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SANDMARTIN-NEW (00482)

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191.94MMarket Cap-1.67P/E (TTM)

SANDMARTIN-NEW (00482) Balance Sheet

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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
-60.30%39.18M
-43.84%56.95M
-20.35%98.67M
-38.02%101.4M
-9.84%123.88M
-29.99%163.6M
-32.99%137.4M
43.39%233.69M
30.90%205.04M
14.83%162.98M
Accounts receivable
-20.30%174.7M
-26.53%285.89M
-10.75%219.18M
82.87%389.13M
7.21%245.6M
-37.29%212.79M
1.66%229.07M
13.94%339.35M
8.48%225.33M
4.43%297.84M
Related party payments receivable
-61.75%10.82M
-20.45%29.51M
-22.87%28.29M
-3.98%37.09M
-3.50%36.68M
-2.95%38.63M
-1.72%38.02M
7.47%39.8M
6.39%38.68M
-13.84%37.04M
Advance deposits and other receivables
----
----
----
0.00%14K
-3.70%26K
-50.00%14K
-6.90%27K
-3.45%28K
3.57%29K
-48.21%29K
Cash and equivalents
18.46%76.54M
47.34%78.53M
-6.84%64.61M
-71.44%53.3M
-12.38%69.36M
121.67%186.6M
-28.91%79.16M
-15.54%84.18M
25.30%111.35M
-22.65%99.67M
Secured deposit
17.82%5.46M
6.87%6.29M
-22.35%4.64M
-46.58%5.88M
-27.65%5.97M
-27.14%11.01M
129.03%8.25M
252.68%15.12M
-8.95%3.6M
8.23%4.29M
Special items of current assets
-63.54%5.33M
-25.34%14.62M
-25.34%14.62M
-8.20%19.58M
-5.88%19.58M
-3.72%21.33M
-5.71%20.8M
--22.15M
--22.06M
----
Total current assets
-27.44%312.03M
-22.20%471.77M
-14.19%430.01M
-4.35%606.4M
-2.27%501.1M
-13.66%633.97M
-15.40%512.73M
22.01%734.32M
22.80%606.09M
-0.19%601.84M
Non-current assets
Property, plant and equipment
-76.36%22.54M
-18.01%83.93M
-11.17%95.34M
105.13%102.37M
82.51%107.33M
-26.96%49.9M
-19.12%58.81M
11.36%68.32M
9.01%72.71M
-23.71%61.35M
Investment property
14.79%352.5M
16.03%304.8M
55.51%307.08M
2.76%262.69M
-14.86%197.47M
16.41%255.64M
0.50%231.95M
-4.78%219.6M
12.34%230.8M
54.87%230.62M
Advance payment
-22.00%3.45M
--4.42M
--4.42M
----
----
----
----
----
----
----
Prepaid rent-non-current assets
----
----
----
----
0.00%1K
-93.33%1K
-96.67%1K
-46.43%15K
-48.28%30K
-96.84%28K
Associated company interest
----
----
----
----
-99.99%4K
-73.22%21.11M
-48.91%46.72M
-18.82%78.85M
1.16%91.44M
22.12%97.13M
Intangible assets
-21.52%4.38M
-10.05%4.76M
9.32%5.59M
27.28%5.29M
40.55%5.11M
88.43%4.15M
46.57%3.64M
73.54%2.2M
-35.35%2.48M
-80.68%1.27M
Goodwill
----
-51.63%14.78M
-56.72%13.48M
217.71%30.55M
255.05%31.15M
4.46%9.62M
-8.60%8.77M
-6.42%9.21M
-5.36%9.6M
11.44%9.84M
Deferred tax assets
-41.27%2.56M
21.90%5.53M
-5.33%4.35M
17.66%4.54M
8.24%4.6M
0.18%3.86M
8.29%4.25M
-9.22%3.85M
-6.89%3.92M
27.74%4.24M
Total non-current assets
-10.42%385.43M
3.15%418.22M
24.48%430.26M
17.76%405.44M
-2.39%345.66M
-9.88%344.28M
-13.83%354.14M
-10.45%382.04M
2.00%410.98M
21.67%426.61M
Total assets
-18.93%697.46M
-12.04%889.99M
1.60%860.27M
3.43%1.01B
-2.32%846.76M
-12.37%978.26M
-14.77%866.87M
8.55%1.12B
13.45%1.02B
7.85%1.03B
Liabilities
Current liabilities
Accounts payable
-5.96%365.33M
-9.53%473.64M
13.28%388.5M
8.95%523.55M
-3.69%342.95M
-5.97%480.56M
-10.73%356.07M
25.28%511.08M
37.76%398.85M
26.96%407.94M
Tax payable
10.63%11.59M
-46.20%6.98M
-0.81%10.48M
28.27%12.98M
-32.72%10.56M
-10.40%10.12M
32.54%15.7M
-6.22%11.29M
-1.99%11.84M
11.50%12.04M
Bank loans and overdrafts
-2.41%206.19M
6.63%213.52M
164.98%211.27M
-25.96%200.24M
-70.46%79.73M
-27.21%270.46M
87.35%269.94M
-10.00%371.56M
-62.39%144.08M
-4.48%412.84M
Provision-current liabilities
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
0.00%27.33M
Financial lease liabilities-current liabilities
10.11%8.56M
22.64%7.5M
3.69%7.77M
117.50%6.11M
50.57%7.5M
-24.68%2.81M
-0.26%4.98M
-3.29%3.73M
29.49%4.99M
-12.10%3.86M
Total current liabilities
-4.26%637.16M
-5.61%743.11M
36.04%665.5M
-2.06%787.27M
-29.28%489.18M
-14.83%803.84M
12.95%691.69M
8.18%943.84M
-17.94%612.42M
4.15%872.5M
Net current assets
-38.07%-325.14M
-50.02%-271.33M
-2,076.23%-235.49M
-6.47%-180.87M
106.66%11.92M
18.93%-169.87M
-2,729.47%-178.96M
22.59%-209.53M
97.50%-6.33M
-15.31%-270.67M
Total assets less current liabilities
-69.04%60.29M
-34.59%146.88M
-45.53%194.77M
28.76%224.57M
104.13%357.57M
1.10%174.41M
-56.71%175.17M
10.63%172.51M
169.51%404.66M
34.57%155.94M
Non-current liabilities
Long-term bank loan
5.85%143.71M
-7.84%133.41M
-51.85%135.77M
5.60%144.76M
243.92%281.98M
719.27%137.08M
-63.72%81.99M
-56.62%16.73M
657.31%225.98M
82.47%38.57M
Long-term remuneration payable to staff and workers
----
----
----
----
----
----
----
-6.25%30K
0.00%32K
3.23%32K
Financial lease liabilities-non-current liabilities
-36.38%27.54M
-12.36%40.55M
-17.34%43.29M
337.00%46.27M
286.69%52.37M
-27.31%10.59M
-14.30%13.54M
481.71%14.57M
259.26%15.8M
-56.72%2.5M
Deferred tax liability
14.15%96.88M
16.84%86.98M
41.03%84.87M
17.75%74.44M
-9.89%60.18M
-2.90%63.22M
-1.42%66.79M
-4.26%65.11M
8.64%67.75M
32.81%68M
Total non-current liabilities
1.59%268.13M
-1.71%260.94M
-33.10%263.93M
25.88%265.47M
143.06%394.54M
118.68%210.89M
-47.56%162.32M
-11.62%96.44M
220.37%309.56M
39.60%109.11M
Total liabilities
-2.60%905.3M
-4.63%1B
5.17%929.43M
3.75%1.05B
3.48%883.72M
-2.46%1.01B
-7.37%854.01M
5.98%1.04B
9.37%921.98M
7.18%981.62M
Total assets less total liabilities
-200.52%-207.84M
-178.87%-114.06M
-87.11%-69.16M
-12.14%-40.9M
-387.63%-36.96M
-147.94%-36.47M
-86.49%12.85M
62.46%76.08M
77.69%95.09M
24.15%46.83M
Total equity and non-current liabilities
-69.04%60.29M
-34.59%146.88M
-45.53%194.77M
28.76%224.57M
104.13%357.57M
1.10%174.41M
-56.71%175.17M
10.63%172.51M
169.51%404.66M
34.57%155.94M
Equity
Share capital
0.00%123.04M
0.00%123.04M
0.00%123.04M
150.00%123.04M
150.00%123.04M
0.00%49.22M
0.00%49.22M
50.00%49.22M
-85.00%49.22M
-89.39%32.81M
Reserve
-50.93%-282.9M
-36.85%-238.62M
-3.33%-187.44M
-39.25%-174.37M
-141.90%-181.4M
-805.73%-125.23M
-1,336.83%-74.99M
37.89%-13.83M
101.93%6.06M
93.19%-22.26M
Shareholders' Equity
-148.22%-159.86M
-125.16%-115.58M
-10.35%-64.4M
32.47%-51.33M
-126.44%-58.36M
-314.78%-76.01M
-146.62%-25.77M
235.39%35.39M
283.03%55.28M
159.88%10.55M
Non-controlling interest
-908.43%-47.98M
-85.41%1.52M
-122.24%-4.76M
-73.62%10.43M
-44.60%21.4M
-2.83%39.54M
-2.99%38.62M
12.16%40.69M
1.87%39.81M
-34.45%36.28M
Total equity
-200.52%-207.84M
-178.87%-114.06M
-87.11%-69.16M
-12.14%-40.9M
-387.63%-36.96M
-147.94%-36.47M
-86.49%12.85M
62.46%76.08M
77.69%95.09M
24.15%46.83M
Total equity and total liabilities
-18.93%697.46M
-12.04%889.99M
1.60%860.27M
3.43%1.01B
-2.32%846.76M
-12.37%978.26M
-14.77%866.87M
8.55%1.12B
13.45%1.02B
7.85%1.03B
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Auditor
--
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
(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 -60.30%39.18M-43.84%56.95M-20.35%98.67M-38.02%101.4M-9.84%123.88M-29.99%163.6M-32.99%137.4M43.39%233.69M30.90%205.04M14.83%162.98M
Accounts receivable -20.30%174.7M-26.53%285.89M-10.75%219.18M82.87%389.13M7.21%245.6M-37.29%212.79M1.66%229.07M13.94%339.35M8.48%225.33M4.43%297.84M
Related party payments receivable -61.75%10.82M-20.45%29.51M-22.87%28.29M-3.98%37.09M-3.50%36.68M-2.95%38.63M-1.72%38.02M7.47%39.8M6.39%38.68M-13.84%37.04M
Advance deposits and other receivables ------------0.00%14K-3.70%26K-50.00%14K-6.90%27K-3.45%28K3.57%29K-48.21%29K
Cash and equivalents 18.46%76.54M47.34%78.53M-6.84%64.61M-71.44%53.3M-12.38%69.36M121.67%186.6M-28.91%79.16M-15.54%84.18M25.30%111.35M-22.65%99.67M
Secured deposit 17.82%5.46M6.87%6.29M-22.35%4.64M-46.58%5.88M-27.65%5.97M-27.14%11.01M129.03%8.25M252.68%15.12M-8.95%3.6M8.23%4.29M
Special items of current assets -63.54%5.33M-25.34%14.62M-25.34%14.62M-8.20%19.58M-5.88%19.58M-3.72%21.33M-5.71%20.8M--22.15M--22.06M----
Total current assets -27.44%312.03M-22.20%471.77M-14.19%430.01M-4.35%606.4M-2.27%501.1M-13.66%633.97M-15.40%512.73M22.01%734.32M22.80%606.09M-0.19%601.84M
Non-current assets
Property, plant and equipment -76.36%22.54M-18.01%83.93M-11.17%95.34M105.13%102.37M82.51%107.33M-26.96%49.9M-19.12%58.81M11.36%68.32M9.01%72.71M-23.71%61.35M
Investment property 14.79%352.5M16.03%304.8M55.51%307.08M2.76%262.69M-14.86%197.47M16.41%255.64M0.50%231.95M-4.78%219.6M12.34%230.8M54.87%230.62M
Advance payment -22.00%3.45M--4.42M--4.42M----------------------------
Prepaid rent-non-current assets ----------------0.00%1K-93.33%1K-96.67%1K-46.43%15K-48.28%30K-96.84%28K
Associated company interest -----------------99.99%4K-73.22%21.11M-48.91%46.72M-18.82%78.85M1.16%91.44M22.12%97.13M
Intangible assets -21.52%4.38M-10.05%4.76M9.32%5.59M27.28%5.29M40.55%5.11M88.43%4.15M46.57%3.64M73.54%2.2M-35.35%2.48M-80.68%1.27M
Goodwill -----51.63%14.78M-56.72%13.48M217.71%30.55M255.05%31.15M4.46%9.62M-8.60%8.77M-6.42%9.21M-5.36%9.6M11.44%9.84M
Deferred tax assets -41.27%2.56M21.90%5.53M-5.33%4.35M17.66%4.54M8.24%4.6M0.18%3.86M8.29%4.25M-9.22%3.85M-6.89%3.92M27.74%4.24M
Total non-current assets -10.42%385.43M3.15%418.22M24.48%430.26M17.76%405.44M-2.39%345.66M-9.88%344.28M-13.83%354.14M-10.45%382.04M2.00%410.98M21.67%426.61M
Total assets -18.93%697.46M-12.04%889.99M1.60%860.27M3.43%1.01B-2.32%846.76M-12.37%978.26M-14.77%866.87M8.55%1.12B13.45%1.02B7.85%1.03B
Liabilities
Current liabilities
Accounts payable -5.96%365.33M-9.53%473.64M13.28%388.5M8.95%523.55M-3.69%342.95M-5.97%480.56M-10.73%356.07M25.28%511.08M37.76%398.85M26.96%407.94M
Tax payable 10.63%11.59M-46.20%6.98M-0.81%10.48M28.27%12.98M-32.72%10.56M-10.40%10.12M32.54%15.7M-6.22%11.29M-1.99%11.84M11.50%12.04M
Bank loans and overdrafts -2.41%206.19M6.63%213.52M164.98%211.27M-25.96%200.24M-70.46%79.73M-27.21%270.46M87.35%269.94M-10.00%371.56M-62.39%144.08M-4.48%412.84M
Provision-current liabilities 0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M0.00%27.33M
Financial lease liabilities-current liabilities 10.11%8.56M22.64%7.5M3.69%7.77M117.50%6.11M50.57%7.5M-24.68%2.81M-0.26%4.98M-3.29%3.73M29.49%4.99M-12.10%3.86M
Total current liabilities -4.26%637.16M-5.61%743.11M36.04%665.5M-2.06%787.27M-29.28%489.18M-14.83%803.84M12.95%691.69M8.18%943.84M-17.94%612.42M4.15%872.5M
Net current assets -38.07%-325.14M-50.02%-271.33M-2,076.23%-235.49M-6.47%-180.87M106.66%11.92M18.93%-169.87M-2,729.47%-178.96M22.59%-209.53M97.50%-6.33M-15.31%-270.67M
Total assets less current liabilities -69.04%60.29M-34.59%146.88M-45.53%194.77M28.76%224.57M104.13%357.57M1.10%174.41M-56.71%175.17M10.63%172.51M169.51%404.66M34.57%155.94M
Non-current liabilities
Long-term bank loan 5.85%143.71M-7.84%133.41M-51.85%135.77M5.60%144.76M243.92%281.98M719.27%137.08M-63.72%81.99M-56.62%16.73M657.31%225.98M82.47%38.57M
Long-term remuneration payable to staff and workers -----------------------------6.25%30K0.00%32K3.23%32K
Financial lease liabilities-non-current liabilities -36.38%27.54M-12.36%40.55M-17.34%43.29M337.00%46.27M286.69%52.37M-27.31%10.59M-14.30%13.54M481.71%14.57M259.26%15.8M-56.72%2.5M
Deferred tax liability 14.15%96.88M16.84%86.98M41.03%84.87M17.75%74.44M-9.89%60.18M-2.90%63.22M-1.42%66.79M-4.26%65.11M8.64%67.75M32.81%68M
Total non-current liabilities 1.59%268.13M-1.71%260.94M-33.10%263.93M25.88%265.47M143.06%394.54M118.68%210.89M-47.56%162.32M-11.62%96.44M220.37%309.56M39.60%109.11M
Total liabilities -2.60%905.3M-4.63%1B5.17%929.43M3.75%1.05B3.48%883.72M-2.46%1.01B-7.37%854.01M5.98%1.04B9.37%921.98M7.18%981.62M
Total assets less total liabilities -200.52%-207.84M-178.87%-114.06M-87.11%-69.16M-12.14%-40.9M-387.63%-36.96M-147.94%-36.47M-86.49%12.85M62.46%76.08M77.69%95.09M24.15%46.83M
Total equity and non-current liabilities -69.04%60.29M-34.59%146.88M-45.53%194.77M28.76%224.57M104.13%357.57M1.10%174.41M-56.71%175.17M10.63%172.51M169.51%404.66M34.57%155.94M
Equity
Share capital 0.00%123.04M0.00%123.04M0.00%123.04M150.00%123.04M150.00%123.04M0.00%49.22M0.00%49.22M50.00%49.22M-85.00%49.22M-89.39%32.81M
Reserve -50.93%-282.9M-36.85%-238.62M-3.33%-187.44M-39.25%-174.37M-141.90%-181.4M-805.73%-125.23M-1,336.83%-74.99M37.89%-13.83M101.93%6.06M93.19%-22.26M
Shareholders' Equity -148.22%-159.86M-125.16%-115.58M-10.35%-64.4M32.47%-51.33M-126.44%-58.36M-314.78%-76.01M-146.62%-25.77M235.39%35.39M283.03%55.28M159.88%10.55M
Non-controlling interest -908.43%-47.98M-85.41%1.52M-122.24%-4.76M-73.62%10.43M-44.60%21.4M-2.83%39.54M-2.99%38.62M12.16%40.69M1.87%39.81M-34.45%36.28M
Total equity -200.52%-207.84M-178.87%-114.06M-87.11%-69.16M-12.14%-40.9M-387.63%-36.96M-147.94%-36.47M-86.49%12.85M62.46%76.08M77.69%95.09M24.15%46.83M
Total equity and total liabilities -18.93%697.46M-12.04%889.99M1.60%860.27M3.43%1.01B-2.32%846.76M-12.37%978.26M-14.77%866.87M8.55%1.12B13.45%1.02B7.85%1.03B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Auditor ----Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--

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
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More