CHINA ART FIN (01572) Balance Sheet

0.096
-0.002-2.04%

Not Open May 21 15:59 CST

162.29MMarket Cap32.00P/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

1,095.63%382.6M

721.14%101M

201.89%32M

--12.3M

--10.6M

----

Advance deposits and other receivables

10,200.00%1.13M

--17K

--11K

----

41.44%157K

86.59%153K

15.63%111K

0.00%82K

--96K

Withholding and tax receivable

----

224.05%256K

--287K

154.84%79K

----

--31K

--88K

----

Cash and equivalents

-59.80%262.71M

-14.06%588.01M

-6.07%653.57M

-20.91%684.23M

13.62%695.82M

0.70%865.1M

-14.59%612.42M

-5.93%859.08M

-13.36%717.05M

20.28%913.27M

Special items of current assets

----

--428K

----

Total current assets

1.04%1.14B

0.44%1.13B

0.38%1.13B

1.54%1.13B

2.05%1.13B

0.84%1.11B

1.70%1.11B

-5.54%1.1B

-5.74%1.09B

3.05%1.17B

Non-current assets

Property, plant and equipment

89.47%360K

125.66%510K

-44.77%190K

-40.53%226K

-31.20%344K

-33.22%380K

-28.57%500K

-25.52%569K

-8.26%700K

620.75%764K

Deferred tax assets

12.02%1.26M

3.38%1.25M

-8.70%1.12M

74.53%1.21M

-11.32%1.23M

-43.54%695K

-22.94%1.39M

26.78%1.23M

69.33%1.8M

16.29%971K

Total non-current assets

12.50%2.31M

14.39%2.86M

-30.47%2.06M

68.60%2.5M

23.31%2.96M

-38.53%1.48M

-55.52%2.4M

-51.13%2.41M

68.79%5.39M

-12.50%4.94M

Total assets

1.06%1.15B

0.47%1.14B

0.30%1.14B

1.63%1.13B

2.10%1.13B

0.75%1.11B

1.42%1.11B

-5.74%1.11B

-5.54%1.09B

2.97%1.17B

Liabilities

Current liabilities

Tax payable

3.87%858K

-50.10%731K

-69.41%826K

6.55%1.47M

106.42%2.7M

-58.66%1.38M

-62.02%1.31M

18.79%3.33M

15.57%3.44M

-19.68%2.8M

Other payables and accrued expenses

-52.97%7.61M

35.55%25.04M

-29.85%16.18M

17.28%18.47M

75.44%23.07M

76.32%15.75M

33.99%13.15M

-91.23%8.93M

123.46%9.81M

4,258.90%101.91M

Bank loans and overdrafts

290.10%28.26M

----

--7.24M

----

Financial lease liabilities-current liabilities

-24.09%353K

72.90%823K

-26.19%465K

119.35%476K

197.17%630K

5.34%217K

-19.70%212K

-57.70%206K

-49.62%264K

-52.35%487K

Total current liabilities

50.02%37.08M

30.27%26.59M

-6.37%24.71M

17.71%20.41M

79.96%26.4M

39.13%17.34M

8.48%14.67M

-88.15%12.47M

-86.82%13.52M

-2.29%105.2M

Net current assets

-0.05%1.11B

-0.11%1.11B

0.54%1.11B

1.29%1.11B

1.00%1.1B

0.40%1.1B

1.61%1.09B

2.63%1.09B

2.17%1.07B

3.61%1.06B

Total assets less current liabilities

-0.03%1.11B

-0.08%1.11B

0.46%1.11B

1.38%1.11B

1.05%1.11B

0.32%1.1B

1.33%1.09B

2.38%1.09B

2.37%1.08B

3.52%1.07B

Non-current liabilities

Financial lease liabilities-non-current liabilities

----

-60.79%178K

----

--454K

108.52%465K

----

-48.74%223K

-48.70%217K

-39.83%435K

-87.43%423K

Deferred tax liability

-6.45%174K

3.01%274K

-46.24%186K

--266K

--346K

----

Total non-current liabilities

-6.45%174K

-37.22%452K

-77.07%186K

--720K

263.68%811K

----

-48.74%223K

-48.70%217K

-39.83%435K

-87.43%423K

Total liabilities

49.59%37.25M

27.97%27.05M

-8.48%24.9M

21.86%21.13M

82.71%27.21M

36.75%17.34M

6.70%14.89M

-87.99%12.68M

-86.49%13.96M

-4.87%105.62M

Total assets less total liabilities

-0.03%1.11B

-0.06%1.11B

0.51%1.11B

1.31%1.11B

1.00%1.1B

0.34%1.1B

1.35%1.09B

2.40%1.09B

2.40%1.08B

3.82%1.07B

Total equity and non-current liabilities

-0.03%1.11B

-0.08%1.11B

0.46%1.11B

--1.11B

1.05%1.11B

----

1.33%1.09B

2.38%1.09B

2.37%1.08B

3.52%1.07B

Equity

Share capital

0.00%14.79M

0.78%14.79M

0.00%14.68M

Reserve

-0.03%1.1B

-0.06%1.1B

0.51%1.1B

1.32%1.1B

1.01%1.09B

0.34%1.08B

1.37%1.08B

2.43%1.08B

2.43%1.06B

3.87%1.05B

Shareholders' Equity

-0.03%1.11B

-0.06%1.11B

0.51%1.11B

1.31%1.11B

1.00%1.1B

0.34%1.1B

1.35%1.09B

2.40%1.09B

2.40%1.08B

3.82%1.07B

Total equity

-0.03%1.11B

-0.06%1.11B

0.51%1.11B

1.31%1.11B

1.00%1.1B

0.34%1.1B

1.35%1.09B

2.40%1.09B

2.40%1.08B

3.82%1.07B

Total equity and total liabilities

1.06%1.15B

0.47%1.14B

0.30%1.14B

1.63%1.13B

2.10%1.13B

0.75%1.11B

1.42%1.11B

-5.74%1.11B

-5.54%1.09B

2.97%1.17B

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Tianjian Deyang Certified Public Accountants LLP

	(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	1,095.63%382.6M	721.14%101M	201.89%32M	--12.3M	--10.6M	----	----	----	----	----
Advance deposits and other receivables	10,200.00%1.13M	--17K	--11K	----	----	41.44%157K	86.59%153K	15.63%111K	0.00%82K	--96K
Withholding and tax receivable	----	224.05%256K	--287K	154.84%79K	----	--31K	--88K	----	----	----
Cash and equivalents	-59.80%262.71M	-14.06%588.01M	-6.07%653.57M	-20.91%684.23M	13.62%695.82M	0.70%865.1M	-14.59%612.42M	-5.93%859.08M	-13.36%717.05M	20.28%913.27M
Special items of current assets	----	----	----	----	----	----	----	--428K	----	----
Total current assets	1.04%1.14B	0.44%1.13B	0.38%1.13B	1.54%1.13B	2.05%1.13B	0.84%1.11B	1.70%1.11B	-5.54%1.1B	-5.74%1.09B	3.05%1.17B
Non-current assets
Property, plant and equipment	89.47%360K	125.66%510K	-44.77%190K	-40.53%226K	-31.20%344K	-33.22%380K	-28.57%500K	-25.52%569K	-8.26%700K	620.75%764K
Deferred tax assets	12.02%1.26M	3.38%1.25M	-8.70%1.12M	74.53%1.21M	-11.32%1.23M	-43.54%695K	-22.94%1.39M	26.78%1.23M	69.33%1.8M	16.29%971K
Total non-current assets	12.50%2.31M	14.39%2.86M	-30.47%2.06M	68.60%2.5M	23.31%2.96M	-38.53%1.48M	-55.52%2.4M	-51.13%2.41M	68.79%5.39M	-12.50%4.94M
Total assets	1.06%1.15B	0.47%1.14B	0.30%1.14B	1.63%1.13B	2.10%1.13B	0.75%1.11B	1.42%1.11B	-5.74%1.11B	-5.54%1.09B	2.97%1.17B
Liabilities
Current liabilities
Tax payable	3.87%858K	-50.10%731K	-69.41%826K	6.55%1.47M	106.42%2.7M	-58.66%1.38M	-62.02%1.31M	18.79%3.33M	15.57%3.44M	-19.68%2.8M
Other payables and accrued expenses	-52.97%7.61M	35.55%25.04M	-29.85%16.18M	17.28%18.47M	75.44%23.07M	76.32%15.75M	33.99%13.15M	-91.23%8.93M	123.46%9.81M	4,258.90%101.91M
Bank loans and overdrafts	290.10%28.26M	----	--7.24M	----	----	----	----	----	----	----
Financial lease liabilities-current liabilities	-24.09%353K	72.90%823K	-26.19%465K	119.35%476K	197.17%630K	5.34%217K	-19.70%212K	-57.70%206K	-49.62%264K	-52.35%487K
Total current liabilities	50.02%37.08M	30.27%26.59M	-6.37%24.71M	17.71%20.41M	79.96%26.4M	39.13%17.34M	8.48%14.67M	-88.15%12.47M	-86.82%13.52M	-2.29%105.2M
Net current assets	-0.05%1.11B	-0.11%1.11B	0.54%1.11B	1.29%1.11B	1.00%1.1B	0.40%1.1B	1.61%1.09B	2.63%1.09B	2.17%1.07B	3.61%1.06B
Total assets less current liabilities	-0.03%1.11B	-0.08%1.11B	0.46%1.11B	1.38%1.11B	1.05%1.11B	0.32%1.1B	1.33%1.09B	2.38%1.09B	2.37%1.08B	3.52%1.07B
Non-current liabilities
Financial lease liabilities-non-current liabilities	----	-60.79%178K	----	--454K	108.52%465K	----	-48.74%223K	-48.70%217K	-39.83%435K	-87.43%423K
Deferred tax liability	-6.45%174K	3.01%274K	-46.24%186K	--266K	--346K	----	----	----	----	----
Total non-current liabilities	-6.45%174K	-37.22%452K	-77.07%186K	--720K	263.68%811K	----	-48.74%223K	-48.70%217K	-39.83%435K	-87.43%423K
Total liabilities	49.59%37.25M	27.97%27.05M	-8.48%24.9M	21.86%21.13M	82.71%27.21M	36.75%17.34M	6.70%14.89M	-87.99%12.68M	-86.49%13.96M	-4.87%105.62M
Total assets less total liabilities	-0.03%1.11B	-0.06%1.11B	0.51%1.11B	1.31%1.11B	1.00%1.1B	0.34%1.1B	1.35%1.09B	2.40%1.09B	2.40%1.08B	3.82%1.07B
Total equity and non-current liabilities	-0.03%1.11B	-0.08%1.11B	0.46%1.11B	--1.11B	1.05%1.11B	----	1.33%1.09B	2.38%1.09B	2.37%1.08B	3.52%1.07B
Equity
Share capital	0.00%14.79M	0.00%14.79M	0.78%14.79M	0.78%14.79M	0.00%14.68M	0.00%14.68M	0.00%14.68M	0.00%14.68M	0.00%14.68M	0.00%14.68M
Reserve	-0.03%1.1B	-0.06%1.1B	0.51%1.1B	1.32%1.1B	1.01%1.09B	0.34%1.08B	1.37%1.08B	2.43%1.08B	2.43%1.06B	3.87%1.05B
Shareholders' Equity	-0.03%1.11B	-0.06%1.11B	0.51%1.11B	1.31%1.11B	1.00%1.1B	0.34%1.1B	1.35%1.09B	2.40%1.09B	2.40%1.08B	3.82%1.07B
Total equity	-0.03%1.11B	-0.06%1.11B	0.51%1.11B	1.31%1.11B	1.00%1.1B	0.34%1.1B	1.35%1.09B	2.40%1.09B	2.40%1.08B	3.82%1.07B
Total equity and total liabilities	1.06%1.15B	0.47%1.14B	0.30%1.14B	1.63%1.13B	2.10%1.13B	0.75%1.11B	1.42%1.11B	-5.74%1.11B	-5.54%1.09B	2.97%1.17B
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
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	Tianjian Deyang Certified Public Accountants LLP	--	Tianjian Deyang Certified Public Accountants LLP	--	Tianjian Deyang Certified Public Accountants LLP	--	Tianjian Deyang Certified Public Accountants LLP	--	Tianjian Deyang Certified Public Accountants LLP	--

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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