PERENNIAL INT'L (00725) Balance Sheet

1.000
-0.010-0.99%

Market Closed May 22 15:12 CST

198.96MMarket Cap6.37P/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

6.95%138.36M

10.80%119M

17.32%129.37M

-9.05%107.4M

-24.53%110.27M

-29.60%118.08M

-9.56%146.11M

7.39%167.72M

37.66%161.54M

50.29%156.18M

Accounts receivable

4.95%84.91M

72.57%131.99M

17.16%80.9M

17.96%76.49M

32.39%69.05M

-19.93%64.84M

-33.14%52.16M

5.12%80.98M

33.03%78.01M

19.00%77.04M

Advance deposits and other receivables

26.04%7.74M

10.33%5.65M

10.86%6.14M

-50.55%5.12M

-4.60%5.54M

-8.29%10.35M

-49.71%5.81M

-50.53%11.29M

5.59%11.55M

119.32%22.82M

Withholding and tax receivable

----

219.05%335K

19.44%86K

0.00%105K

12.50%72K

28.05%105K

-84.20%64K

-17.17%82K

-47.88%405K

-86.82%99K

Cash and equivalents

99.91%105.48M

-16.83%42.79M

35.27%52.77M

85.25%51.44M

85.33%39.01M

19.50%27.77M

9.01%21.05M

33.54%23.24M

-13.69%19.31M

-55.05%17.4M

Financial assets at fair value-current assets

-86.57%1.11M

-47.68%4.83M

6.85%8.24M

--9.23M

--7.71M

----

Derivative financial instruments-current assets

----

3,828.57%1.1M

----

-98.92%28K

--204K

Total current assets

21.66%337.6M

21.94%304.59M

19.79%277.5M

12.95%249.78M

2.37%231.66M

-21.94%221.15M

-16.45%226.29M

3.49%283.31M

27.35%270.84M

25.27%273.75M

Non-current assets

Property, plant and equipment

-6.28%116.09M

-6.24%119.71M

-7.84%123.87M

-60.61%127.67M

-27.95%134.42M

-16.07%324.15M

-54.06%186.57M

-7.68%386.2M

-3.29%406.11M

8.81%418.35M

Investment property

-11.90%73.47M

-0.75%74.82M

3.41%83.39M

-11.87%75.39M

71.02%80.64M

112.78%85.54M

9.41%47.15M

-6.47%40.2M

0.28%43.1M

-8.94%42.98M

Advance payment

2.45%209K

-40.39%245K

-47.69%204K

-36.77%411K

63.18%390K

206.60%650K

2.14%239K

-72.32%212K

-64.11%234K

292.82%766K

Deferred tax assets

32.08%14.54M

56.95%15.54M

42.21%11.01M

23.27%9.9M

9.35%7.74M

42.44%8.03M

-4.88%7.08M

-37.71%5.64M

-23.47%7.44M

16.39%9.05M

Total non-current assets

-6.49%204.31M

-1.43%210.31M

-2.11%218.48M

-49.00%213.37M

-7.40%223.2M

-3.21%418.37M

-47.24%241.04M

-8.26%432.25M

-3.47%456.89M

1.26%471.15M

Total assets

9.26%541.91M

11.17%514.9M

9.04%495.98M

-27.58%463.16M

-2.67%454.85M

-10.63%639.51M

-35.78%467.33M

-3.94%715.56M

6.09%727.73M

8.93%744.89M

Liabilities

Current liabilities

Accounts payable

-6.17%19.7M

23.15%48.37M

23.48%21M

223.39%39.28M

45.55%17.01M

-22.40%12.15M

-48.56%11.68M

-46.98%15.65M

-4.31%22.71M

109.78%29.52M

Tax payable

102.28%9.77M

162.51%11.37M

48.65%4.83M

-8.57%4.33M

-25.13%3.25M

-14.37%4.74M

6.63%4.34M

-5.92%5.53M

-3.94%4.07M

141.32%5.88M

Other payables and accrued expenses

57.46%47.79M

----

68.80%30.35M

----

1.04%17.98M

-25.65%16.18M

-7.98%17.79M

6.26%21.76M

-14.55%19.34M

23.05%20.48M

Bank loans and overdrafts

----

-82.00%9M

-62.04%22.78M

-16.67%50M

61.29%60M

34.53%60M

Other loans-current liabilities

----

-94.79%1.49M

----

3.69%28.53M

68.55%14.37M

54.61%27.51M

Derivative financial instrument-current liabilities

----

--410K

4,023.64%2.27M

----

--55K

----

Financial lease liabilities-current liabilities

----

-89.65%47K

-38.26%276K

489.61%454K

46.56%447K

-83.04%77K

-31.77%305K

489.61%454K

46.56%447K

Total current liabilities

37.42%77.26M

36.14%59.75M

43.80%56.23M

-5.14%43.89M

-31.01%39.1M

-62.03%46.27M

-53.14%56.67M

-15.30%121.83M

25.45%120.95M

49.81%143.84M

Net current assets

17.65%260.34M

18.91%244.84M

14.91%221.28M

17.73%205.9M

13.53%192.56M

8.30%174.88M

13.16%169.62M

24.30%161.48M

28.93%149.9M

6.04%129.91M

Total assets less current liabilities

5.66%464.65M

8.56%455.15M

5.77%439.76M

-29.33%419.27M

1.24%415.75M

-0.08%593.25M

-32.32%410.66M

-1.22%593.73M

2.92%606.79M

2.25%601.05M

Non-current liabilities

Financial lease liabilities-non-current liabilities

----

--47K

--276K

----

--77K

--305K

Deferred tax liability

0.42%8.14M

25.27%8.11M

31.12%8.11M

-83.39%6.47M

-4.70%6.18M

7.52%38.97M

-82.77%6.49M

-8.41%36.25M

-6.55%37.65M

-7.22%39.57M

Total non-current liabilities

0.42%8.14M

25.27%8.11M

30.13%8.11M

-83.51%6.47M

-3.98%6.23M

8.28%39.25M

-82.81%6.49M

-9.11%36.25M

-6.36%37.73M

-6.51%39.88M

Total liabilities

32.75%85.4M

34.74%67.86M

41.93%64.33M

-41.11%50.36M

-28.23%45.33M

-45.91%85.51M

-60.20%63.16M

-13.96%158.08M

16.08%158.68M

32.49%183.72M

Total assets less total liabilities

5.76%456.51M

8.30%447.05M

5.40%431.65M

-25.49%412.8M

1.32%409.52M

-0.62%554M

-28.98%404.17M

-0.66%557.49M

3.60%569.06M

2.94%561.18M

Total equity and non-current liabilities

5.66%464.65M

8.56%455.15M

5.77%439.76M

-29.33%419.27M

1.24%415.75M

-0.08%593.25M

-32.32%410.66M

-1.22%593.73M

2.92%606.79M

2.25%601.05M

Equity

Share capital

0.00%19.9M

Reserve

6.04%436.61M

----

5.68%411.75M

----

1.39%389.63M

----

-30.03%384.27M

----

3.74%549.16M

--541.28M

Other reserves

----

106.45%17.67M

----

-96.55%8.56M

----

-3.14%248.4M

----

--256.45M

----

Retained profit

----

6.54%409.48M

----

34.52%384.34M

----

1.62%285.71M

----

--281.15M

----

Shareholders' Equity

5.76%456.51M

8.30%447.05M

5.40%431.65M

-25.49%412.8M

1.32%409.52M

-0.62%554M

-28.98%404.17M

-0.66%557.49M

3.60%569.06M

2.94%561.18M

Total equity

5.76%456.51M

8.30%447.05M

5.40%431.65M

-25.49%412.8M

1.32%409.52M

-0.62%554M

-28.98%404.17M

-0.66%557.49M

3.60%569.06M

2.94%561.18M

Total equity and total liabilities

9.26%541.91M

11.17%514.9M

9.04%495.98M

-27.58%463.16M

-2.67%454.85M

-10.63%639.51M

-35.78%467.33M

-3.94%715.56M

6.09%727.73M

8.93%744.89M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

KPMG (Hong Kong) Limited

Furui Mazze Certified Public Accountants Co., Ltd.

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	6.95%138.36M	10.80%119M	17.32%129.37M	-9.05%107.4M	-24.53%110.27M	-29.60%118.08M	-9.56%146.11M	7.39%167.72M	37.66%161.54M	50.29%156.18M
Accounts receivable	4.95%84.91M	72.57%131.99M	17.16%80.9M	17.96%76.49M	32.39%69.05M	-19.93%64.84M	-33.14%52.16M	5.12%80.98M	33.03%78.01M	19.00%77.04M
Advance deposits and other receivables	26.04%7.74M	10.33%5.65M	10.86%6.14M	-50.55%5.12M	-4.60%5.54M	-8.29%10.35M	-49.71%5.81M	-50.53%11.29M	5.59%11.55M	119.32%22.82M
Withholding and tax receivable	----	219.05%335K	19.44%86K	0.00%105K	12.50%72K	28.05%105K	-84.20%64K	-17.17%82K	-47.88%405K	-86.82%99K
Cash and equivalents	99.91%105.48M	-16.83%42.79M	35.27%52.77M	85.25%51.44M	85.33%39.01M	19.50%27.77M	9.01%21.05M	33.54%23.24M	-13.69%19.31M	-55.05%17.4M
Financial assets at fair value-current assets	-86.57%1.11M	-47.68%4.83M	6.85%8.24M	--9.23M	--7.71M	----	----	----	----	----
Derivative financial instruments-current assets	----	----	----	----	----	----	3,828.57%1.1M	----	-98.92%28K	--204K
Total current assets	21.66%337.6M	21.94%304.59M	19.79%277.5M	12.95%249.78M	2.37%231.66M	-21.94%221.15M	-16.45%226.29M	3.49%283.31M	27.35%270.84M	25.27%273.75M
Non-current assets
Property, plant and equipment	-6.28%116.09M	-6.24%119.71M	-7.84%123.87M	-60.61%127.67M	-27.95%134.42M	-16.07%324.15M	-54.06%186.57M	-7.68%386.2M	-3.29%406.11M	8.81%418.35M
Investment property	-11.90%73.47M	-0.75%74.82M	3.41%83.39M	-11.87%75.39M	71.02%80.64M	112.78%85.54M	9.41%47.15M	-6.47%40.2M	0.28%43.1M	-8.94%42.98M
Advance payment	2.45%209K	-40.39%245K	-47.69%204K	-36.77%411K	63.18%390K	206.60%650K	2.14%239K	-72.32%212K	-64.11%234K	292.82%766K
Deferred tax assets	32.08%14.54M	56.95%15.54M	42.21%11.01M	23.27%9.9M	9.35%7.74M	42.44%8.03M	-4.88%7.08M	-37.71%5.64M	-23.47%7.44M	16.39%9.05M
Total non-current assets	-6.49%204.31M	-1.43%210.31M	-2.11%218.48M	-49.00%213.37M	-7.40%223.2M	-3.21%418.37M	-47.24%241.04M	-8.26%432.25M	-3.47%456.89M	1.26%471.15M
Total assets	9.26%541.91M	11.17%514.9M	9.04%495.98M	-27.58%463.16M	-2.67%454.85M	-10.63%639.51M	-35.78%467.33M	-3.94%715.56M	6.09%727.73M	8.93%744.89M
Liabilities
Current liabilities
Accounts payable	-6.17%19.7M	23.15%48.37M	23.48%21M	223.39%39.28M	45.55%17.01M	-22.40%12.15M	-48.56%11.68M	-46.98%15.65M	-4.31%22.71M	109.78%29.52M
Tax payable	102.28%9.77M	162.51%11.37M	48.65%4.83M	-8.57%4.33M	-25.13%3.25M	-14.37%4.74M	6.63%4.34M	-5.92%5.53M	-3.94%4.07M	141.32%5.88M
Other payables and accrued expenses	57.46%47.79M	----	68.80%30.35M	----	1.04%17.98M	-25.65%16.18M	-7.98%17.79M	6.26%21.76M	-14.55%19.34M	23.05%20.48M
Bank loans and overdrafts	----	----	----	----	----	-82.00%9M	-62.04%22.78M	-16.67%50M	61.29%60M	34.53%60M
Other loans-current liabilities	----	----	----	----	----	-94.79%1.49M	----	3.69%28.53M	68.55%14.37M	54.61%27.51M
Derivative financial instrument-current liabilities	----	----	----	----	--410K	4,023.64%2.27M	----	--55K	----	----
Financial lease liabilities-current liabilities	----	----	-89.65%47K	-38.26%276K	489.61%454K	46.56%447K	-83.04%77K	-31.77%305K	489.61%454K	46.56%447K
Total current liabilities	37.42%77.26M	36.14%59.75M	43.80%56.23M	-5.14%43.89M	-31.01%39.1M	-62.03%46.27M	-53.14%56.67M	-15.30%121.83M	25.45%120.95M	49.81%143.84M
Net current assets	17.65%260.34M	18.91%244.84M	14.91%221.28M	17.73%205.9M	13.53%192.56M	8.30%174.88M	13.16%169.62M	24.30%161.48M	28.93%149.9M	6.04%129.91M
Total assets less current liabilities	5.66%464.65M	8.56%455.15M	5.77%439.76M	-29.33%419.27M	1.24%415.75M	-0.08%593.25M	-32.32%410.66M	-1.22%593.73M	2.92%606.79M	2.25%601.05M
Non-current liabilities
Financial lease liabilities-non-current liabilities	----	----	----	----	--47K	--276K	----	----	--77K	--305K
Deferred tax liability	0.42%8.14M	25.27%8.11M	31.12%8.11M	-83.39%6.47M	-4.70%6.18M	7.52%38.97M	-82.77%6.49M	-8.41%36.25M	-6.55%37.65M	-7.22%39.57M
Total non-current liabilities	0.42%8.14M	25.27%8.11M	30.13%8.11M	-83.51%6.47M	-3.98%6.23M	8.28%39.25M	-82.81%6.49M	-9.11%36.25M	-6.36%37.73M	-6.51%39.88M
Total liabilities	32.75%85.4M	34.74%67.86M	41.93%64.33M	-41.11%50.36M	-28.23%45.33M	-45.91%85.51M	-60.20%63.16M	-13.96%158.08M	16.08%158.68M	32.49%183.72M
Total assets less total liabilities	5.76%456.51M	8.30%447.05M	5.40%431.65M	-25.49%412.8M	1.32%409.52M	-0.62%554M	-28.98%404.17M	-0.66%557.49M	3.60%569.06M	2.94%561.18M
Total equity and non-current liabilities	5.66%464.65M	8.56%455.15M	5.77%439.76M	-29.33%419.27M	1.24%415.75M	-0.08%593.25M	-32.32%410.66M	-1.22%593.73M	2.92%606.79M	2.25%601.05M
Equity
Share capital	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M	0.00%19.9M
Reserve	6.04%436.61M	----	5.68%411.75M	----	1.39%389.63M	----	-30.03%384.27M	----	3.74%549.16M	--541.28M
Other reserves	----	106.45%17.67M	----	-96.55%8.56M	----	-3.14%248.4M	----	--256.45M	----	----
Retained profit	----	6.54%409.48M	----	34.52%384.34M	----	1.62%285.71M	----	--281.15M	----	----
Shareholders' Equity	5.76%456.51M	8.30%447.05M	5.40%431.65M	-25.49%412.8M	1.32%409.52M	-0.62%554M	-28.98%404.17M	-0.66%557.49M	3.60%569.06M	2.94%561.18M
Total equity	5.76%456.51M	8.30%447.05M	5.40%431.65M	-25.49%412.8M	1.32%409.52M	-0.62%554M	-28.98%404.17M	-0.66%557.49M	3.60%569.06M	2.94%561.18M
Total equity and total liabilities	9.26%541.91M	11.17%514.9M	9.04%495.98M	-27.58%463.16M	-2.67%454.85M	-10.63%639.51M	-35.78%467.33M	-3.94%715.56M	6.09%727.73M	8.93%744.89M
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	KPMG (Hong Kong) Limited	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	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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