GRAND PHARMA (00512) Balance Sheet

6.560
+0.090+1.39%

Market Closed Apr 24 16:07 CST

23.29BMarket Cap18.74P/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

8.29%1.48B

9.54%1.42B

-1.30%1.37B

16.79%1.29B

3.59%1.39B

-0.14%1.11B

19.99%1.34B

33.71%1.11B

16.94%1.12B

2.30%829.46M

Accounts receivable

35.46%4.68B

5.11%4.75B

12.60%3.45B

27.25%4.52B

2.36%3.07B

-4.99%3.55B

12.62%3B

37.96%3.74B

40.51%2.66B

32.98%2.71B

Related party payments receivable

-7.89%54.72M

-41.91%45.14M

13.23%59.41M

-30.03%77.7M

55.47%52.47M

452.99%111.06M

153.36%33.75M

-64.46%20.08M

-62.41%13.32M

206.33%56.5M

Cash and equivalents

-14.81%1.14B

-34.77%479.1M

0.09%1.34B

5.90%734.5M

-7.22%1.34B

-32.98%693.61M

-17.62%1.44B

-55.73%1.03B

-4.56%1.75B

67.44%2.34B

Secured deposit

--22.59M

----

842.72%29.28M

2,307.66%32.67M

-11.86%3.11M

-82.25%1.36M

-69.11%3.52M

-75.27%7.65M

-73.98%11.41M

Financial assets at fair value-current assets

-48.66%924.17M

-16.19%1.33B

58.64%1.8B

5.66%1.59B

9.24%1.13B

113.05%1.5B

-6.68%1.04B

-14.28%705.24M

113.72%1.11B

1,141.39%822.69M

Derivative financial instruments-current assets

----

--31.37M

----

Special items of current assets

----

147.81%113.19M

----

Total current assets

3.51%8.31B

-2.67%8.02B

14.39%8.03B

17.73%8.24B

1.88%7.02B

4.09%7B

1.60%6.89B

-0.62%6.73B

27.44%6.78B

54.75%6.77B

Non-current assets

Property, plant and equipment

14.48%4.33B

9.34%3.9B

7.11%3.78B

5.71%3.57B

0.80%3.53B

-0.22%3.38B

2.81%3.51B

9.38%3.38B

12.39%3.41B

8.99%3.09B

Investment property

1.34%176.69M

4.49%179.39M

-0.83%174.36M

2.61%171.69M

0.40%175.82M

4.62%167.32M

4.76%175.11M

18.19%159.92M

25.97%167.15M

72.88%135.32M

Advance payment

-4.09%1.03B

35.77%1.17B

26.66%1.07B

6.72%860.94M

-17.87%845.18M

30.83%806.69M

120.77%1.03B

101.20%616.58M

59.85%466.11M

250.55%306.45M

Associated company interest

-2.39%7.6B

-1.21%7.82B

-0.93%7.79B

0.52%7.92B

2.08%7.86B

-3.02%7.88B

-4.49%7.7B

28.56%8.12B

31.53%8.07B

6.98%6.32B

Intangible assets

56.98%3.27B

22.62%2.73B

25.70%2.08B

43.61%2.23B

18.52%1.66B

45.10%1.55B

38.45%1.4B

19.22%1.07B

14.51%1.01B

10.40%896.77M

Goodwill

29.02%1.68B

62.25%1.81B

120.81%1.3B

80.30%1.11B

-8.61%588.62M

7.64%617.11M

7.93%644.05M

4.16%573.32M

18.03%596.75M

16.59%550.42M

Deferred tax assets

111.12%70.63M

25.30%38.97M

33.23%33.46M

43.42%31.1M

2.14%25.11M

-19.38%21.69M

-0.09%24.59M

-18.35%26.9M

-2.20%24.61M

69.04%32.94M

Total non-current assets

11.16%18.86B

10.72%18.45B

9.46%16.97B

7.84%16.66B

0.10%15.5B

3.35%15.45B

8.44%15.48B

22.97%14.95B

22.40%14.28B

13.40%12.16B

Total assets

8.71%27.17B

6.29%26.47B

11.00%24.99B

10.93%24.9B

0.64%22.52B

3.58%22.45B

6.24%22.37B

14.54%21.67B

23.98%21.06B

25.38%18.92B

Liabilities

Current liabilities

Accounts payable

34.45%3.94B

2.11%3.59B

3.48%2.93B

21.88%3.52B

13.73%2.83B

-20.29%2.89B

-13.36%2.49B

20.82%3.62B

34.23%2.87B

23.11%3B

Tax payable

-18.92%195.63M

-20.32%167.44M

-27.34%241.27M

-8.25%210.15M

-10.19%332.06M

-12.58%229.04M

4.28%369.74M

-0.22%262M

36.44%354.55M

30.82%262.59M

Amounts payable to associated parties-current liabilities

23.43%19.11M

-43.12%14.77M

-18.11%15.48M

14.73%25.96M

-24.38%18.91M

579.38%22.63M

249.08%25M

-84.89%3.33M

-88.04%7.16M

36.13%22.04M

Bank loans and overdrafts

-9.55%2.83B

13.70%2.77B

34.92%3.13B

-25.92%2.44B

-28.53%2.32B

68.78%3.29B

53.23%3.24B

76.39%1.95B

34.94%2.12B

-33.77%1.11B

Derivative financial instrument-current liabilities

----

--8.4M

--8.35M

----

Financial lease liabilities-current liabilities

-30.95%12.65M

-68.70%9.5M

-47.08%18.32M

236.05%30.36M

253.71%34.61M

31.41%9.03M

70.83%9.79M

4.37%6.87M

-7.61%5.73M

-21.45%6.59M

Total current liabilities

11.31%7.32B

4.55%6.69B

14.69%6.57B

-1.48%6.4B

-11.20%5.73B

9.33%6.5B

15.96%6.45B

34.02%5.94B

29.36%5.57B

0.64%4.43B

Net current assets

-31.78%990.82M

-27.74%1.33B

13.05%1.45B

264.58%1.84B

197.17%1.28B

-35.59%505.37M

-64.34%432.32M

-66.39%784.64M

19.33%1.21B

7,516.40%2.33B

Total assets less current liabilities

7.78%19.85B

6.89%19.78B

9.74%18.42B

15.98%18.5B

5.45%16.78B

1.41%15.95B

2.75%15.92B

8.58%15.73B

22.15%15.49B

35.57%14.49B

Non-current liabilities

Long-term bank loan

46.52%1.84B

-11.53%1.79B

26.89%1.26B

129.70%2.02B

-14.82%990.03M

-45.14%881.27M

-23.03%1.16B

-8.64%1.61B

89.10%1.51B

67.70%1.76B

Financial lease liabilities-non-current liabilities

-0.81%40.28M

-20.60%37.35M

-34.10%40.6M

-14.05%47.04M

2.55%61.61M

164.56%54.73M

351.55%60.08M

-0.74%20.69M

-12.24%13.31M

66.04%20.84M

Deferred tax liability

22.28%367.27M

20.61%349.37M

35.52%300.35M

33.80%289.68M

0.67%221.63M

12.91%216.49M

11.27%220.15M

3.94%191.73M

8.78%197.85M

9.61%184.46M

Deferred income-non-current liabilities

7.09%316.31M

26.69%308.65M

23.02%295.37M

6.60%243.62M

-9.49%240.11M

-20.67%228.55M

-18.83%265.28M

2.37%288.1M

-4.33%326.82M

-49.86%281.42M

Special items of non-current liabilities

--105.8M

----

Total non-current liabilities

41.10%2.67B

-4.55%2.49B

25.06%1.89B

88.60%2.6B

-11.38%1.51B

-34.45%1.38B

-16.61%1.71B

-6.15%2.11B

53.16%2.05B

25.38%2.24B

Total liabilities

17.97%9.99B

1.92%9.18B

16.85%8.47B

14.32%9B

-11.24%7.24B

-2.13%7.88B

7.20%8.16B

20.52%8.05B

35.00%7.61B

7.79%6.68B

Total assets less total liabilities

3.96%17.18B

8.76%17.29B

8.22%16.53B

9.09%15.9B

7.47%15.27B

6.95%14.57B

5.70%14.21B

11.28%13.63B

18.50%13.44B

37.62%12.25B

Total equity and non-current liabilities

7.78%19.85B

6.89%19.78B

9.74%18.42B

15.98%18.5B

5.45%16.78B

1.41%15.95B

2.75%15.92B

8.58%15.73B

22.15%15.49B

35.57%14.49B

Equity

Share capital

0.00%35.5M

5.09%35.5M

Reserve

3.31%16.98B

9.15%17.12B

8.70%16.44B

8.79%15.68B

7.21%15.12B

6.40%14.42B

5.60%14.1B

11.90%13.55B

19.22%13.36B

39.37%12.11B

Shareholders' Equity

3.30%17.02B

9.13%17.15B

8.68%16.47B

8.77%15.72B

7.19%15.16B

6.38%14.45B

5.58%14.14B

11.87%13.58B

19.16%13.39B

39.24%12.14B

Non-controlling interest

212.01%162.65M

-23.79%136.8M

-53.79%52.13M

47.89%179.5M

65.10%112.8M

190.88%121.37M

36.02%68.32M

-58.96%41.73M

-52.03%50.23M

-42.24%101.68M

Total equity

3.96%17.18B

8.76%17.29B

8.22%16.53B

9.09%15.9B

7.47%15.27B

6.95%14.57B

5.70%14.21B

11.28%13.63B

18.50%13.44B

37.62%12.25B

Total equity and total liabilities

8.71%27.17B

6.29%26.47B

11.00%24.99B

10.93%24.9B

0.64%22.52B

3.58%22.45B

6.24%22.37B

14.54%21.67B

23.98%21.06B

25.38%18.92B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

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	8.29%1.48B	9.54%1.42B	-1.30%1.37B	16.79%1.29B	3.59%1.39B	-0.14%1.11B	19.99%1.34B	33.71%1.11B	16.94%1.12B	2.30%829.46M
Accounts receivable	35.46%4.68B	5.11%4.75B	12.60%3.45B	27.25%4.52B	2.36%3.07B	-4.99%3.55B	12.62%3B	37.96%3.74B	40.51%2.66B	32.98%2.71B
Related party payments receivable	-7.89%54.72M	-41.91%45.14M	13.23%59.41M	-30.03%77.7M	55.47%52.47M	452.99%111.06M	153.36%33.75M	-64.46%20.08M	-62.41%13.32M	206.33%56.5M
Cash and equivalents	-14.81%1.14B	-34.77%479.1M	0.09%1.34B	5.90%734.5M	-7.22%1.34B	-32.98%693.61M	-17.62%1.44B	-55.73%1.03B	-4.56%1.75B	67.44%2.34B
Secured deposit	--22.59M	----	----	842.72%29.28M	2,307.66%32.67M	-11.86%3.11M	-82.25%1.36M	-69.11%3.52M	-75.27%7.65M	-73.98%11.41M
Financial assets at fair value-current assets	-48.66%924.17M	-16.19%1.33B	58.64%1.8B	5.66%1.59B	9.24%1.13B	113.05%1.5B	-6.68%1.04B	-14.28%705.24M	113.72%1.11B	1,141.39%822.69M
Derivative financial instruments-current assets	----	----	----	----	----	--31.37M	--31.37M	----	----	----
Special items of current assets	----	----	----	----	----	----	----	----	147.81%113.19M	----
Total current assets	3.51%8.31B	-2.67%8.02B	14.39%8.03B	17.73%8.24B	1.88%7.02B	4.09%7B	1.60%6.89B	-0.62%6.73B	27.44%6.78B	54.75%6.77B
Non-current assets
Property, plant and equipment	14.48%4.33B	9.34%3.9B	7.11%3.78B	5.71%3.57B	0.80%3.53B	-0.22%3.38B	2.81%3.51B	9.38%3.38B	12.39%3.41B	8.99%3.09B
Investment property	1.34%176.69M	4.49%179.39M	-0.83%174.36M	2.61%171.69M	0.40%175.82M	4.62%167.32M	4.76%175.11M	18.19%159.92M	25.97%167.15M	72.88%135.32M
Advance payment	-4.09%1.03B	35.77%1.17B	26.66%1.07B	6.72%860.94M	-17.87%845.18M	30.83%806.69M	120.77%1.03B	101.20%616.58M	59.85%466.11M	250.55%306.45M
Associated company interest	-2.39%7.6B	-1.21%7.82B	-0.93%7.79B	0.52%7.92B	2.08%7.86B	-3.02%7.88B	-4.49%7.7B	28.56%8.12B	31.53%8.07B	6.98%6.32B
Intangible assets	56.98%3.27B	22.62%2.73B	25.70%2.08B	43.61%2.23B	18.52%1.66B	45.10%1.55B	38.45%1.4B	19.22%1.07B	14.51%1.01B	10.40%896.77M
Goodwill	29.02%1.68B	62.25%1.81B	120.81%1.3B	80.30%1.11B	-8.61%588.62M	7.64%617.11M	7.93%644.05M	4.16%573.32M	18.03%596.75M	16.59%550.42M
Deferred tax assets	111.12%70.63M	25.30%38.97M	33.23%33.46M	43.42%31.1M	2.14%25.11M	-19.38%21.69M	-0.09%24.59M	-18.35%26.9M	-2.20%24.61M	69.04%32.94M
Total non-current assets	11.16%18.86B	10.72%18.45B	9.46%16.97B	7.84%16.66B	0.10%15.5B	3.35%15.45B	8.44%15.48B	22.97%14.95B	22.40%14.28B	13.40%12.16B
Total assets	8.71%27.17B	6.29%26.47B	11.00%24.99B	10.93%24.9B	0.64%22.52B	3.58%22.45B	6.24%22.37B	14.54%21.67B	23.98%21.06B	25.38%18.92B
Liabilities
Current liabilities
Accounts payable	34.45%3.94B	2.11%3.59B	3.48%2.93B	21.88%3.52B	13.73%2.83B	-20.29%2.89B	-13.36%2.49B	20.82%3.62B	34.23%2.87B	23.11%3B
Tax payable	-18.92%195.63M	-20.32%167.44M	-27.34%241.27M	-8.25%210.15M	-10.19%332.06M	-12.58%229.04M	4.28%369.74M	-0.22%262M	36.44%354.55M	30.82%262.59M
Amounts payable to associated parties-current liabilities	23.43%19.11M	-43.12%14.77M	-18.11%15.48M	14.73%25.96M	-24.38%18.91M	579.38%22.63M	249.08%25M	-84.89%3.33M	-88.04%7.16M	36.13%22.04M
Bank loans and overdrafts	-9.55%2.83B	13.70%2.77B	34.92%3.13B	-25.92%2.44B	-28.53%2.32B	68.78%3.29B	53.23%3.24B	76.39%1.95B	34.94%2.12B	-33.77%1.11B
Derivative financial instrument-current liabilities	----	----	----	----	----	----	----	--8.4M	--8.35M	----
Financial lease liabilities-current liabilities	-30.95%12.65M	-68.70%9.5M	-47.08%18.32M	236.05%30.36M	253.71%34.61M	31.41%9.03M	70.83%9.79M	4.37%6.87M	-7.61%5.73M	-21.45%6.59M
Total current liabilities	11.31%7.32B	4.55%6.69B	14.69%6.57B	-1.48%6.4B	-11.20%5.73B	9.33%6.5B	15.96%6.45B	34.02%5.94B	29.36%5.57B	0.64%4.43B
Net current assets	-31.78%990.82M	-27.74%1.33B	13.05%1.45B	264.58%1.84B	197.17%1.28B	-35.59%505.37M	-64.34%432.32M	-66.39%784.64M	19.33%1.21B	7,516.40%2.33B
Total assets less current liabilities	7.78%19.85B	6.89%19.78B	9.74%18.42B	15.98%18.5B	5.45%16.78B	1.41%15.95B	2.75%15.92B	8.58%15.73B	22.15%15.49B	35.57%14.49B
Non-current liabilities
Long-term bank loan	46.52%1.84B	-11.53%1.79B	26.89%1.26B	129.70%2.02B	-14.82%990.03M	-45.14%881.27M	-23.03%1.16B	-8.64%1.61B	89.10%1.51B	67.70%1.76B
Financial lease liabilities-non-current liabilities	-0.81%40.28M	-20.60%37.35M	-34.10%40.6M	-14.05%47.04M	2.55%61.61M	164.56%54.73M	351.55%60.08M	-0.74%20.69M	-12.24%13.31M	66.04%20.84M
Deferred tax liability	22.28%367.27M	20.61%349.37M	35.52%300.35M	33.80%289.68M	0.67%221.63M	12.91%216.49M	11.27%220.15M	3.94%191.73M	8.78%197.85M	9.61%184.46M
Deferred income-non-current liabilities	7.09%316.31M	26.69%308.65M	23.02%295.37M	6.60%243.62M	-9.49%240.11M	-20.67%228.55M	-18.83%265.28M	2.37%288.1M	-4.33%326.82M	-49.86%281.42M
Special items of non-current liabilities	--105.8M	----	----	----	----	----	----	----	----	----
Total non-current liabilities	41.10%2.67B	-4.55%2.49B	25.06%1.89B	88.60%2.6B	-11.38%1.51B	-34.45%1.38B	-16.61%1.71B	-6.15%2.11B	53.16%2.05B	25.38%2.24B
Total liabilities	17.97%9.99B	1.92%9.18B	16.85%8.47B	14.32%9B	-11.24%7.24B	-2.13%7.88B	7.20%8.16B	20.52%8.05B	35.00%7.61B	7.79%6.68B
Total assets less total liabilities	3.96%17.18B	8.76%17.29B	8.22%16.53B	9.09%15.9B	7.47%15.27B	6.95%14.57B	5.70%14.21B	11.28%13.63B	18.50%13.44B	37.62%12.25B
Total equity and non-current liabilities	7.78%19.85B	6.89%19.78B	9.74%18.42B	15.98%18.5B	5.45%16.78B	1.41%15.95B	2.75%15.92B	8.58%15.73B	22.15%15.49B	35.57%14.49B
Equity
Share capital	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	0.00%35.5M	5.09%35.5M
Reserve	3.31%16.98B	9.15%17.12B	8.70%16.44B	8.79%15.68B	7.21%15.12B	6.40%14.42B	5.60%14.1B	11.90%13.55B	19.22%13.36B	39.37%12.11B
Shareholders' Equity	3.30%17.02B	9.13%17.15B	8.68%16.47B	8.77%15.72B	7.19%15.16B	6.38%14.45B	5.58%14.14B	11.87%13.58B	19.16%13.39B	39.24%12.14B
Non-controlling interest	212.01%162.65M	-23.79%136.8M	-53.79%52.13M	47.89%179.5M	65.10%112.8M	190.88%121.37M	36.02%68.32M	-58.96%41.73M	-52.03%50.23M	-42.24%101.68M
Total equity	3.96%17.18B	8.76%17.29B	8.22%16.53B	9.09%15.9B	7.47%15.27B	6.95%14.57B	5.70%14.21B	11.28%13.63B	18.50%13.44B	37.62%12.25B
Total equity and total liabilities	8.71%27.17B	6.29%26.47B	11.00%24.99B	10.93%24.9B	0.64%22.52B	3.58%22.45B	6.24%22.37B	14.54%21.67B	23.98%21.06B	25.38%18.92B
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	--	--	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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