JIACHEN HOLDING (01937) Balance Sheet

0.192
+0.002+1.05%

Market Closed May 22 14:02 CST

192.00MMarket Cap48.00P/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

12.25%48.77M

-13.04%51.42M

-13.13%43.45M

2.54%59.13M

9.62%50.01M

-18.06%57.67M

-10.31%45.62M

59.23%70.38M

64.31%50.87M

7.93%44.2M

Accounts receivable

-31.55%138.21M

-0.10%122.92M

22.42%201.9M

13.59%123.04M

9.68%164.92M

28.75%108.32M

6.06%150.36M

9.54%84.13M

18.75%141.77M

-46.32%76.8M

Related party payments receivable

----

--1.33M

----

Advance deposits and other receivables

-20.29%7.57M

-34.24%13.29M

-25.20%9.49M

35.15%20.21M

63.22%12.69M

2.45%14.95M

-51.10%7.77M

-20.98%14.6M

28.91%15.9M

-32.74%18.47M

Cash and equivalents

15.08%53.88M

15.95%67.28M

11.80%46.82M

-41.33%58.03M

-11.35%41.88M

29.51%98.91M

-14.52%47.25M

-32.79%76.37M

5.08%55.27M

12.74%113.63M

Secured deposit

-16.53%5M

-32.07%5.58M

31.31%5.99M

196.61%8.22M

97.70%4.56M

-36.21%2.77M

-16.44%2.31M

76.95%4.34M

-40.19%2.76M

--2.46M

Total current assets

-9.55%324.62M

-7.17%322.28M

1.09%358.87M

-7.18%347.17M

4.74%355.01M

11.89%374.02M

-2.32%338.95M

-0.20%334.29M

16.50%347M

-10.62%334.96M

Non-current assets

Property, plant and equipment

8.15%81.4M

12.89%79.24M

7.24%75.26M

20.46%70.19M

42.04%70.18M

59.07%58.27M

64.21%49.41M

34.26%36.63M

2.36%30.09M

-1.15%27.29M

Land use right

-2.14%45.2M

-0.07%45.71M

-2.10%46.19M

-0.29%45.74M

2.25%47.18M

89.90%45.87M

499.69%46.14M

207.03%24.15M

-2.20%7.69M

-1.07%7.87M

Advance payment

-7.86%3.34M

-8.67%3.62M

-47.90%3.97M

-72.25%7.62M

-80.03%7.62M

-24.03%27.44M

-30.65%38.14M

--36.12M

Intangible assets

----

-66.20%24K

-51.06%46K

-40.34%71K

Deferred tax assets

20.15%10.07M

25.12%8.38M

20.42%6.7M

15.56%5.56M

-4.84%4.81M

84.70%5.06M

Total non-current assets

4.91%140.01M

8.15%136.95M

4.16%133.46M

7.85%126.63M

17.69%128.12M

25.90%117.41M

34.30%108.87M

21.22%93.26M

-17.24%81.06M

96.26%76.93M

Total assets

-5.63%464.62M

-3.08%459.23M

1.90%492.33M

-3.59%473.81M

7.89%483.13M

14.94%491.44M

4.62%447.82M

3.80%427.55M

8.15%428.06M

-0.50%411.89M

Liabilities

Current liabilities

Accounts payable

-3.08%37.37M

21.01%34.31M

15.84%38.55M

22.36%28.35M

73.82%33.28M

56.35%23.17M

6.50%19.15M

-49.70%14.82M

-35.32%17.98M

-1.80%29.46M

Tax payable

-58.03%1.37M

-78.33%499K

79.11%3.27M

80.20%2.3M

-36.71%1.82M

-73.16%1.28M

21.55%2.88M

171.34%4.76M

36.11%2.37M

-48.70%1.76M

Amounts payable to associated parties-current liabilities

147.00%1.81M

127.95%734K

--322K

----

Other payables and accrued expenses

-9.86%28.18M

-45.74%15.67M

-22.08%31.26M

24.73%28.88M

10.02%40.11M

3.76%23.15M

35.11%36.46M

18.40%22.31M

50.21%26.99M

33.19%18.85M

Bank loans and overdrafts

-28.57%64.99M

-11.24%78.99M

0.00%90.99M

-31.54%88.99M

13.75%90.99M

73.34%129.99M

-1.25%79.99M

5.62%74.99M

14.08%81M

-15.48%71M

Financial lease liabilities-current liabilities

----

-58.54%34K

-1.15%86K

-39.71%82K

-45.28%87K

-83.13%136K

-81.99%159K

12.57%806K

Total current liabilities

-18.84%135.8M

-10.84%135.32M

-1.62%167.34M

-16.27%151.76M

20.92%170.09M

45.70%181.25M

6.91%140.66M

-2.00%124.4M

6.75%131.58M

-5.89%126.94M

Net current assets

-1.42%188.81M

-4.32%186.96M

3.58%191.54M

1.37%195.41M

-6.74%184.92M

-8.16%192.77M

-7.95%198.29M

0.90%209.89M

23.38%215.42M

-13.28%208.01M

Total assets less current liabilities

1.18%328.82M

0.58%323.92M

3.82%324.99M

3.82%322.04M

1.92%313.04M

2.32%310.18M

3.60%307.15M

6.39%303.15M

8.79%296.48M

2.10%284.95M

Non-current liabilities

Financial lease liabilities-non-current liabilities

----

-86.54%7K

-82.76%10K

-58.40%52K

-93.48%58K

-85.57%125K

-49.55%890K

Total non-current liabilities

----

-86.54%7K

-82.76%10K

-58.40%52K

-93.48%58K

-85.57%125K

-49.55%890K

Total liabilities

-18.84%135.8M

-10.84%135.32M

-1.62%167.34M

-16.28%151.76M

20.88%170.09M

45.65%181.26M

6.84%140.71M

-2.64%124.46M

6.10%131.7M

-6.46%127.83M

Total assets less total liabilities

1.18%328.82M

0.58%323.92M

3.82%324.99M

3.83%322.04M

1.93%313.04M

2.34%310.17M

3.63%307.1M

6.70%303.09M

9.09%296.36M

2.43%284.06M

Total equity and non-current liabilities

----

1.92%313.04M

2.32%310.18M

3.60%307.15M

6.39%303.15M

8.79%296.48M

2.10%284.95M

Equity

Share capital

0.00%8.86M

-0.07%8.86M

Reserve

1.20%318.44M

0.59%313.57M

3.92%314.65M

3.93%311.73M

1.98%302.77M

2.41%299.93M

3.73%296.88M

6.90%292.88M

9.38%286.2M

2.73%273.98M

Shareholders' Equity

1.17%327.3M

0.58%322.43M

3.81%323.51M

3.82%320.59M

1.93%311.63M

2.33%308.79M

3.62%305.74M

6.69%301.74M

9.07%295.06M

2.64%282.83M

Non-controlling interest

2.43%1.52M

1.99%1.49M

5.25%1.48M

4.97%1.46M

3.30%1.41M

2.74%1.39M

4.92%1.36M

10.29%1.35M

12.26%1.3M

-29.66%1.22M

Total equity

1.18%328.82M

0.58%323.92M

3.82%324.99M

3.83%322.04M

1.93%313.04M

2.34%310.17M

3.63%307.1M

6.70%303.09M

9.09%296.36M

2.43%284.06M

Total equity and total liabilities

-5.63%464.62M

-3.08%459.23M

1.90%492.33M

-3.59%473.81M

7.89%483.13M

14.94%491.44M

4.62%447.82M

3.80%427.55M

8.15%428.06M

-0.50%411.89M

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

KPMG (Hong Kong) 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	12.25%48.77M	-13.04%51.42M	-13.13%43.45M	2.54%59.13M	9.62%50.01M	-18.06%57.67M	-10.31%45.62M	59.23%70.38M	64.31%50.87M	7.93%44.2M
Accounts receivable	-31.55%138.21M	-0.10%122.92M	22.42%201.9M	13.59%123.04M	9.68%164.92M	28.75%108.32M	6.06%150.36M	9.54%84.13M	18.75%141.77M	-46.32%76.8M
Related party payments receivable	----	----	----	----	----	----	----	----	--1.33M	----
Advance deposits and other receivables	-20.29%7.57M	-34.24%13.29M	-25.20%9.49M	35.15%20.21M	63.22%12.69M	2.45%14.95M	-51.10%7.77M	-20.98%14.6M	28.91%15.9M	-32.74%18.47M
Cash and equivalents	15.08%53.88M	15.95%67.28M	11.80%46.82M	-41.33%58.03M	-11.35%41.88M	29.51%98.91M	-14.52%47.25M	-32.79%76.37M	5.08%55.27M	12.74%113.63M
Secured deposit	-16.53%5M	-32.07%5.58M	31.31%5.99M	196.61%8.22M	97.70%4.56M	-36.21%2.77M	-16.44%2.31M	76.95%4.34M	-40.19%2.76M	--2.46M
Total current assets	-9.55%324.62M	-7.17%322.28M	1.09%358.87M	-7.18%347.17M	4.74%355.01M	11.89%374.02M	-2.32%338.95M	-0.20%334.29M	16.50%347M	-10.62%334.96M
Non-current assets
Property, plant and equipment	8.15%81.4M	12.89%79.24M	7.24%75.26M	20.46%70.19M	42.04%70.18M	59.07%58.27M	64.21%49.41M	34.26%36.63M	2.36%30.09M	-1.15%27.29M
Land use right	-2.14%45.2M	-0.07%45.71M	-2.10%46.19M	-0.29%45.74M	2.25%47.18M	89.90%45.87M	499.69%46.14M	207.03%24.15M	-2.20%7.69M	-1.07%7.87M
Advance payment	-7.86%3.34M	-8.67%3.62M	-8.67%3.62M	-47.90%3.97M	-47.90%3.97M	-72.25%7.62M	-80.03%7.62M	-24.03%27.44M	-30.65%38.14M	--36.12M
Intangible assets	----	----	----	----	----	----	----	-66.20%24K	-51.06%46K	-40.34%71K
Deferred tax assets	20.15%10.07M	25.12%8.38M	25.12%8.38M	20.42%6.7M	20.42%6.7M	15.56%5.56M	15.56%5.56M	-4.84%4.81M	-4.84%4.81M	84.70%5.06M
Total non-current assets	4.91%140.01M	8.15%136.95M	4.16%133.46M	7.85%126.63M	17.69%128.12M	25.90%117.41M	34.30%108.87M	21.22%93.26M	-17.24%81.06M	96.26%76.93M
Total assets	-5.63%464.62M	-3.08%459.23M	1.90%492.33M	-3.59%473.81M	7.89%483.13M	14.94%491.44M	4.62%447.82M	3.80%427.55M	8.15%428.06M	-0.50%411.89M
Liabilities
Current liabilities
Accounts payable	-3.08%37.37M	21.01%34.31M	15.84%38.55M	22.36%28.35M	73.82%33.28M	56.35%23.17M	6.50%19.15M	-49.70%14.82M	-35.32%17.98M	-1.80%29.46M
Tax payable	-58.03%1.37M	-78.33%499K	79.11%3.27M	80.20%2.3M	-36.71%1.82M	-73.16%1.28M	21.55%2.88M	171.34%4.76M	36.11%2.37M	-48.70%1.76M
Amounts payable to associated parties-current liabilities	147.00%1.81M	127.95%734K	127.95%734K	--322K	--322K	----	----	----	----	----
Other payables and accrued expenses	-9.86%28.18M	-45.74%15.67M	-22.08%31.26M	24.73%28.88M	10.02%40.11M	3.76%23.15M	35.11%36.46M	18.40%22.31M	50.21%26.99M	33.19%18.85M
Bank loans and overdrafts	-28.57%64.99M	-11.24%78.99M	0.00%90.99M	-31.54%88.99M	13.75%90.99M	73.34%129.99M	-1.25%79.99M	5.62%74.99M	14.08%81M	-15.48%71M
Financial lease liabilities-current liabilities	----	----	----	-58.54%34K	-1.15%86K	-39.71%82K	-45.28%87K	-83.13%136K	-81.99%159K	12.57%806K
Total current liabilities	-18.84%135.8M	-10.84%135.32M	-1.62%167.34M	-16.27%151.76M	20.92%170.09M	45.70%181.25M	6.91%140.66M	-2.00%124.4M	6.75%131.58M	-5.89%126.94M
Net current assets	-1.42%188.81M	-4.32%186.96M	3.58%191.54M	1.37%195.41M	-6.74%184.92M	-8.16%192.77M	-7.95%198.29M	0.90%209.89M	23.38%215.42M	-13.28%208.01M
Total assets less current liabilities	1.18%328.82M	0.58%323.92M	3.82%324.99M	3.82%322.04M	1.92%313.04M	2.32%310.18M	3.60%307.15M	6.39%303.15M	8.79%296.48M	2.10%284.95M
Non-current liabilities
Financial lease liabilities-non-current liabilities	----	----	----	----	-86.54%7K	-82.76%10K	-58.40%52K	-93.48%58K	-85.57%125K	-49.55%890K
Total non-current liabilities	----	----	----	----	-86.54%7K	-82.76%10K	-58.40%52K	-93.48%58K	-85.57%125K	-49.55%890K
Total liabilities	-18.84%135.8M	-10.84%135.32M	-1.62%167.34M	-16.28%151.76M	20.88%170.09M	45.65%181.26M	6.84%140.71M	-2.64%124.46M	6.10%131.7M	-6.46%127.83M
Total assets less total liabilities	1.18%328.82M	0.58%323.92M	3.82%324.99M	3.83%322.04M	1.93%313.04M	2.34%310.17M	3.63%307.1M	6.70%303.09M	9.09%296.36M	2.43%284.06M
Total equity and non-current liabilities	----	----	----	----	1.92%313.04M	2.32%310.18M	3.60%307.15M	6.39%303.15M	8.79%296.48M	2.10%284.95M
Equity
Share capital	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	0.00%8.86M	-0.07%8.86M
Reserve	1.20%318.44M	0.59%313.57M	3.92%314.65M	3.93%311.73M	1.98%302.77M	2.41%299.93M	3.73%296.88M	6.90%292.88M	9.38%286.2M	2.73%273.98M
Shareholders' Equity	1.17%327.3M	0.58%322.43M	3.81%323.51M	3.82%320.59M	1.93%311.63M	2.33%308.79M	3.62%305.74M	6.69%301.74M	9.07%295.06M	2.64%282.83M
Non-controlling interest	2.43%1.52M	1.99%1.49M	5.25%1.48M	4.97%1.46M	3.30%1.41M	2.74%1.39M	4.92%1.36M	10.29%1.35M	12.26%1.3M	-29.66%1.22M
Total equity	1.18%328.82M	0.58%323.92M	3.82%324.99M	3.83%322.04M	1.93%313.04M	2.34%310.17M	3.63%307.1M	6.70%303.09M	9.09%296.36M	2.43%284.06M
Total equity and total liabilities	-5.63%464.62M	-3.08%459.23M	1.90%492.33M	-3.59%473.81M	7.89%483.13M	14.94%491.44M	4.62%447.82M	3.80%427.55M	8.15%428.06M	-0.50%411.89M
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	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) 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.

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