EPI (HOLDINGS) (00689) Balance Sheet

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0.0000.00%

Not Open May 21 16:03 CST

473.72MMarket Cap85.00P/E (TTM)

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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

146.74%227K

-52.15%100K

-38.26%92K

-20.53%209K

-52.24%149K

--263K

--312K

----

Accounts receivable

150.19%33.56M

98.61%22.43M

14.29%13.41M

18.64%11.29M

12.87%11.74M

416.21%9.52M

545.84%10.4M

-89.57%1.84M

-89.81%1.61M

19.72%17.67M

Withholding and tax receivable

--11K

--211K

----

-76.62%278K

34.55%1.22M

-14.71%1.19M

-71.41%903K

-51.24%1.39M

Cash and equivalents

-20.29%154.1M

22.21%215.87M

14.87%193.32M

39.89%176.64M

96.15%168.29M

76.10%126.27M

-55.27%85.8M

-32.81%71.7M

42.49%191.82M

-6.01%106.72M

Financial assets at fair value-current assets

----

-41.68%1.52M

-28.20%2M

-29.40%2.6M

-41.66%2.78M

-37.81%3.69M

-29.03%4.77M

-86.55%5.93M

-73.21%6.72M

71.98%44.09M

Special items of current assets

----

--61.21M

Total current assets

11.68%253.95M

21.27%261.7M

14.14%227.38M

11.72%215.8M

4.09%199.21M

-9.12%193.17M

-47.39%191.39M

-49.42%212.55M

17.79%363.77M

25.84%420.22M

Non-current assets

Property, plant and equipment

-1.43%193.46M

-7.06%194.59M

-14.37%196.27M

-9.03%209.38M

4.77%229.21M

422.88%230.16M

536.31%218.78M

4,409.94%44.02M

3,390.66%34.38M

91.37%976K

Advance payment

8.48%9.26M

4.90%9.25M

-4.01%8.54M

3.18%8.82M

-41.60%8.9M

-94.13%8.55M

54.28%15.23M

--145.74M

--9.87M

----

Deferred tax assets

55.02%4.06M

--2.62M

----

Special items of non-current assets

----

--67.53M

Total non-current assets

0.15%209.93M

-4.99%210.14M

-14.76%209.6M

-9.14%221.17M

1.48%245.89M

23.16%243.41M

206.17%242.3M

180.64%197.64M

-52.59%79.14M

-47.13%70.43M

Total assets

6.15%463.87M

7.98%471.84M

-1.82%436.98M

0.09%436.97M

2.63%445.1M

6.43%436.58M

-2.08%433.69M

-16.40%410.18M

-6.90%442.92M

5.04%490.65M

Liabilities

Current liabilities

Accounts payable

----

-24.72%5.2M

35.54%11.85M

-54.81%6.91M

Tax payable

118.29%1.95M

82.35%1.35M

-58.19%891K

-31.42%742K

244.82%2.13M

64.69%1.08M

-8.98%618K

-87.18%657K

-83.72%679K

45.37%5.12M

Other payables and accrued expenses

-1.57%8.06M

61.65%6.66M

26.32%8.19M

-31.65%4.12M

-68.83%6.49M

--6.02M

--20.81M

----

Other loans-current liabilities

--68K

----

Financial lease liabilities-current liabilities

288.08%1.43M

22.69%1.33M

-77.24%369K

-31.60%1.08M

333.42%1.62M

45.26%1.58M

-76.24%374K

-16.70%1.09M

22.78%1.57M

-57.30%1.31M

Special items of current liabilities

-47.41%589K

--1.26M

--1.12M

----

Total current liabilities

14.42%12.1M

78.35%10.59M

3.27%10.57M

-31.61%5.94M

-53.03%10.24M

25.06%8.68M

54.53%21.8M

-47.93%6.94M

-0.64%14.11M

-39.02%13.34M

Net current assets

11.55%241.85M

19.65%251.11M

14.73%216.81M

13.76%209.86M

11.43%188.97M

-10.27%184.48M

-51.50%169.59M

-49.47%205.6M

18.67%349.67M

30.39%406.89M

Total assets less current liabilities

5.95%451.78M

7.01%461.24M

-1.94%426.41M

0.73%431.03M

5.58%434.86M

6.11%427.89M

-3.95%411.89M

-15.52%403.24M

-7.10%428.81M

7.20%477.31M

Non-current liabilities

Other loans-non-current liabilities

--351K

----

Financial lease liabilities-non-current liabilities

-3.24%1.88M

26.32%2.59M

-15.40%1.94M

-34.17%2.05M

-2.25%2.3M

23.16%3.11M

-16.63%2.35M

203.24%2.53M

89.13%2.82M

-61.04%833K

Deferred tax liability

-9.96%4.2M

--6.12M

--4.67M

----

18,812.50%1.51M

Special items of non-current liabilities

1.48%23.29M

-10.75%24.03M

-21.15%22.95M

-11.34%26.92M

-12.40%29.11M

--30.36M

--33.23M

----

Total non-current liabilities

0.55%29.73M

13.02%32.74M

-5.86%29.57M

-13.46%28.97M

-11.73%31.41M

1,225.10%33.47M

1,161.67%35.58M

7.67%2.53M

36.30%2.82M

9.32%2.35M

Total liabilities

4.20%41.82M

24.13%43.33M

-3.61%40.14M

-17.20%34.91M

-27.42%41.64M

345.15%42.16M

239.00%57.38M

-39.61%9.47M

4.06%16.93M

-34.70%15.68M

Total assets less total liabilities

6.35%422.05M

6.58%428.51M

-1.64%396.85M

1.94%402.06M

7.21%403.45M

-1.57%394.42M

-11.66%376.31M

-15.63%400.71M

-7.29%425.99M

7.19%474.97M

Total equity and non-current liabilities

5.95%451.78M

7.01%461.24M

-1.94%426.41M

0.73%431.03M

5.58%434.86M

6.11%427.89M

-3.95%411.89M

-15.52%403.24M

-7.10%428.81M

7.20%477.31M

Equity

Share capital

-88.18%6.19M

0.00%52.4M

Reserve

20.75%415.9M

20.78%422.32M

-1.88%344.45M

2.23%349.66M

8.38%351.05M

-1.81%342.02M

-13.30%323.91M

-17.57%348.31M

-8.32%373.59M

8.13%422.56M

Shareholders' Equity

6.36%422.1M

6.58%428.51M

-1.64%396.85M

1.94%402.06M

7.21%403.45M

-1.57%394.42M

-11.66%376.31M

-15.63%400.71M

-7.37%425.99M

7.17%474.97M

Non-controlling interest

-2,150.00%-45K

---2K

----

Total equity

6.35%422.05M

6.58%428.51M

-1.64%396.85M

1.94%402.06M

7.21%403.45M

-1.57%394.42M

-11.66%376.31M

-15.63%400.71M

-7.29%425.99M

7.19%474.97M

Total equity and total liabilities

6.15%463.87M

7.98%471.84M

-1.82%436.98M

0.09%436.97M

2.63%445.1M

6.43%436.58M

-2.08%433.69M

-16.40%410.18M

-6.90%442.92M

5.04%490.65M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Dahua Ma Shiyun Certified Public Accountants 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	146.74%227K	-52.15%100K	-38.26%92K	-20.53%209K	-52.24%149K	--263K	--312K	----	----	----
Accounts receivable	150.19%33.56M	98.61%22.43M	14.29%13.41M	18.64%11.29M	12.87%11.74M	416.21%9.52M	545.84%10.4M	-89.57%1.84M	-89.81%1.61M	19.72%17.67M
Withholding and tax receivable	--11K	--211K	----	----	----	-76.62%278K	34.55%1.22M	-14.71%1.19M	-71.41%903K	-51.24%1.39M
Cash and equivalents	-20.29%154.1M	22.21%215.87M	14.87%193.32M	39.89%176.64M	96.15%168.29M	76.10%126.27M	-55.27%85.8M	-32.81%71.7M	42.49%191.82M	-6.01%106.72M
Financial assets at fair value-current assets	----	-41.68%1.52M	-28.20%2M	-29.40%2.6M	-41.66%2.78M	-37.81%3.69M	-29.03%4.77M	-86.55%5.93M	-73.21%6.72M	71.98%44.09M
Special items of current assets	----	----	----	----	----	----	----	----	----	--61.21M
Total current assets	11.68%253.95M	21.27%261.7M	14.14%227.38M	11.72%215.8M	4.09%199.21M	-9.12%193.17M	-47.39%191.39M	-49.42%212.55M	17.79%363.77M	25.84%420.22M
Non-current assets
Property, plant and equipment	-1.43%193.46M	-7.06%194.59M	-14.37%196.27M	-9.03%209.38M	4.77%229.21M	422.88%230.16M	536.31%218.78M	4,409.94%44.02M	3,390.66%34.38M	91.37%976K
Advance payment	8.48%9.26M	4.90%9.25M	-4.01%8.54M	3.18%8.82M	-41.60%8.9M	-94.13%8.55M	54.28%15.23M	--145.74M	--9.87M	----
Deferred tax assets	55.02%4.06M	--2.62M	--2.62M	----	----	----	----	----	----	----
Special items of non-current assets	----	----	----	----	----	----	----	----	----	--67.53M
Total non-current assets	0.15%209.93M	-4.99%210.14M	-14.76%209.6M	-9.14%221.17M	1.48%245.89M	23.16%243.41M	206.17%242.3M	180.64%197.64M	-52.59%79.14M	-47.13%70.43M
Total assets	6.15%463.87M	7.98%471.84M	-1.82%436.98M	0.09%436.97M	2.63%445.1M	6.43%436.58M	-2.08%433.69M	-16.40%410.18M	-6.90%442.92M	5.04%490.65M
Liabilities
Current liabilities
Accounts payable	----	----	----	----	----	----	----	-24.72%5.2M	35.54%11.85M	-54.81%6.91M
Tax payable	118.29%1.95M	82.35%1.35M	-58.19%891K	-31.42%742K	244.82%2.13M	64.69%1.08M	-8.98%618K	-87.18%657K	-83.72%679K	45.37%5.12M
Other payables and accrued expenses	-1.57%8.06M	61.65%6.66M	26.32%8.19M	-31.65%4.12M	-68.83%6.49M	--6.02M	--20.81M	----	----	----
Other loans-current liabilities	--68K	----	----	----	----	----	----	----	----	----
Financial lease liabilities-current liabilities	288.08%1.43M	22.69%1.33M	-77.24%369K	-31.60%1.08M	333.42%1.62M	45.26%1.58M	-76.24%374K	-16.70%1.09M	22.78%1.57M	-57.30%1.31M
Special items of current liabilities	-47.41%589K	--1.26M	--1.12M	----	----	----	----	----	----	----
Total current liabilities	14.42%12.1M	78.35%10.59M	3.27%10.57M	-31.61%5.94M	-53.03%10.24M	25.06%8.68M	54.53%21.8M	-47.93%6.94M	-0.64%14.11M	-39.02%13.34M
Net current assets	11.55%241.85M	19.65%251.11M	14.73%216.81M	13.76%209.86M	11.43%188.97M	-10.27%184.48M	-51.50%169.59M	-49.47%205.6M	18.67%349.67M	30.39%406.89M
Total assets less current liabilities	5.95%451.78M	7.01%461.24M	-1.94%426.41M	0.73%431.03M	5.58%434.86M	6.11%427.89M	-3.95%411.89M	-15.52%403.24M	-7.10%428.81M	7.20%477.31M
Non-current liabilities
Other loans-non-current liabilities	--351K	----	----	----	----	----	----	----	----	----
Financial lease liabilities-non-current liabilities	-3.24%1.88M	26.32%2.59M	-15.40%1.94M	-34.17%2.05M	-2.25%2.3M	23.16%3.11M	-16.63%2.35M	203.24%2.53M	89.13%2.82M	-61.04%833K
Deferred tax liability	-9.96%4.2M	--6.12M	--4.67M	----	----	----	----	----	----	18,812.50%1.51M
Special items of non-current liabilities	1.48%23.29M	-10.75%24.03M	-21.15%22.95M	-11.34%26.92M	-12.40%29.11M	--30.36M	--33.23M	----	----	----
Total non-current liabilities	0.55%29.73M	13.02%32.74M	-5.86%29.57M	-13.46%28.97M	-11.73%31.41M	1,225.10%33.47M	1,161.67%35.58M	7.67%2.53M	36.30%2.82M	9.32%2.35M
Total liabilities	4.20%41.82M	24.13%43.33M	-3.61%40.14M	-17.20%34.91M	-27.42%41.64M	345.15%42.16M	239.00%57.38M	-39.61%9.47M	4.06%16.93M	-34.70%15.68M
Total assets less total liabilities	6.35%422.05M	6.58%428.51M	-1.64%396.85M	1.94%402.06M	7.21%403.45M	-1.57%394.42M	-11.66%376.31M	-15.63%400.71M	-7.29%425.99M	7.19%474.97M
Total equity and non-current liabilities	5.95%451.78M	7.01%461.24M	-1.94%426.41M	0.73%431.03M	5.58%434.86M	6.11%427.89M	-3.95%411.89M	-15.52%403.24M	-7.10%428.81M	7.20%477.31M
Equity
Share capital	-88.18%6.19M	-88.18%6.19M	0.00%52.4M	0.00%52.4M	0.00%52.4M	0.00%52.4M	0.00%52.4M	0.00%52.4M	0.00%52.4M	0.00%52.4M
Reserve	20.75%415.9M	20.78%422.32M	-1.88%344.45M	2.23%349.66M	8.38%351.05M	-1.81%342.02M	-13.30%323.91M	-17.57%348.31M	-8.32%373.59M	8.13%422.56M
Shareholders' Equity	6.36%422.1M	6.58%428.51M	-1.64%396.85M	1.94%402.06M	7.21%403.45M	-1.57%394.42M	-11.66%376.31M	-15.63%400.71M	-7.37%425.99M	7.17%474.97M
Non-controlling interest	-2,150.00%-45K	---2K	---2K	----	----	----	----	----	----	----
Total equity	6.35%422.05M	6.58%428.51M	-1.64%396.85M	1.94%402.06M	7.21%403.45M	-1.57%394.42M	-11.66%376.31M	-15.63%400.71M	-7.29%425.99M	7.19%474.97M
Total equity and total liabilities	6.15%463.87M	7.98%471.84M	-1.82%436.98M	0.09%436.97M	2.63%445.1M	6.43%436.58M	-2.08%433.69M	-16.40%410.18M	-6.90%442.92M	5.04%490.65M
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	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants Co., Ltd.	--	Dahua Ma Shiyun Certified Public Accountants 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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