TEN PAO GROUP (01979) Balance Sheet

2.380
0.0000.00%

Not Open Apr 24 15:59 CST

2.45BMarket Cap6.45P/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

-7.92%954.85M

8.71%851.24M

42.57%1.04B

20.16%783.02M

-19.75%727.33M

-36.50%651.67M

-21.19%906.38M

-2.43%1.03B

10.60%1.15B

107.38%1.05B

Accounts receivable

4.64%1.65B

27.05%1.68B

25.70%1.58B

-2.46%1.32B

12.57%1.25B

-10.99%1.36B

-14.24%1.11B

-9.36%1.52B

6.85%1.3B

60.49%1.68B

Related party payments receivable

-20.90%1.35M

0.12%1.73M

-2.95%1.71M

191.25%1.73M

-1.23%1.76M

-75.52%594K

20.08%1.78M

886.18%2.43M

1.37%1.48M

-80.57%246K

Cash and equivalents

-13.94%282.37M

-14.46%198.83M

118.04%328.1M

109.41%232.45M

-55.92%150.48M

-49.61%111M

18.36%341.39M

82.80%220.27M

-32.38%288.44M

13.53%120.5M

Secured deposit

-10.76%702.1M

59.87%497.14M

16.11%786.74M

40.06%310.96M

297.21%677.56M

205.08%222.03M

169.65%170.58M

-45.23%72.78M

-54.44%63.26M

71.90%132.87M

Derivative financial instruments-current assets

----

-84.87%192K

-14.02%736K

-9.74%1.27M

63.05%856K

--1.41M

--525K

----

Total current assets

-3.75%3.59B

21.79%3.23B

32.62%3.73B

13.21%2.65B

10.92%2.81B

-17.70%2.34B

-9.52%2.54B

-4.70%2.85B

-0.71%2.8B

71.16%2.99B

Non-current assets

Property, plant and equipment

15.73%1.45B

16.32%1.37B

12.93%1.25B

15.50%1.18B

7.68%1.11B

-4.52%1.02B

-4.05%1.03B

40.41%1.07B

83.60%1.07B

48.95%760.99M

Investment property

-9.52%5.7M

-9.09%6M

-11.27%6.3M

-12.00%6.6M

-4.05%7.1M

-2.60%7.5M

-3.90%7.4M

0.00%7.7M

8.45%7.7M

6.94%7.7M

Land use right

12.20%4.98M

9.75%5.03M

-6.29%4.44M

-1.74%4.58M

4.37%4.73M

4.25%4.66M

-5.89%4.54M

-11.27%4.47M

-7.40%4.82M

5.97%5.04M

Advance payment

42.01%13.59M

39.68%13.05M

9.89%9.57M

329.62%9.34M

79.06%8.71M

-40.19%2.17M

-76.35%4.86M

-92.37%3.64M

-34.13%20.56M

769.57%47.67M

Long-term receivables

--77.82M

--82.89M

----

Financial assets at fair value-non-current assets

1.71%111.4M

45.37%114.42M

44.29%109.53M

36.58%78.71M

29.95%75.91M

33.97%57.63M

30.40%58.41M

183.34%43.02M

1,330.66%44.79M

393.72%15.18M

Derivative financial instruments-non-current assets

----

-92.97%455K

-50.19%3.52M

1,067.51%6.47M

2,461.96%7.07M

--554K

--276K

Intangible assets

10.07%51.74M

1.83%47.37M

3.18%47.01M

374.21%46.52M

323.92%45.56M

-15.95%9.81M

-8.54%10.75M

8.65%11.67M

6.74%11.75M

-3.69%10.74M

Deferred tax assets

23.84%83.22M

49.20%73.05M

26.84%67.2M

-22.34%48.96M

-5.07%52.98M

29.58%63.05M

22.38%55.81M

5.43%48.65M

22.74%45.6M

63.71%46.15M

Total non-current assets

15.12%1.93B

20.77%1.89B

11.44%1.68B

18.22%1.57B

11.24%1.51B

-0.46%1.33B

-0.61%1.35B

27.04%1.33B

68.39%1.36B

50.72%1.05B

Total assets

2.11%5.52B

21.41%5.12B

25.24%5.41B

15.02%4.22B

11.03%4.32B

-12.20%3.67B

-6.61%3.89B

3.54%4.18B

14.68%4.17B

65.34%4.03B

Liabilities

Current liabilities

Accounts payable

-13.54%2.27B

9.74%2.11B

51.19%2.62B

26.55%1.92B

-0.48%1.74B

-21.21%1.52B

-13.59%1.74B

-8.87%1.92B

-3.47%2.02B

69.54%2.11B

Tax payable

36.10%19.59M

94.12%19.36M

252.83%14.39M

-71.98%9.97M

-75.39%4.08M

136.32%35.6M

-49.29%16.57M

-64.23%15.06M

-36.15%32.68M

75.84%42.11M

Dividend payable

-7.69%12K

-39.43%62.81M

0.00%13K

204.84%103.69M

0.00%13K

540.00%34.02M

-99.86%13K

44,191.67%5.32M

77,041.67%9.26M

-25.00%12K

Amounts payable to associated parties-current liabilities

8.10%38.68M

-0.14%37.19M

8.11%35.79M

33.58%37.24M

-5.02%33.1M

-43.61%27.88M

21.31%34.85M

45.97%49.44M

63.62%28.73M

53.44%33.87M

Short-term borrowing

22.92%796.21M

276.48%610.78M

17.00%647.74M

26.37%162.24M

836.41%553.63M

-48.50%128.38M

-75.32%59.12M

4.34%249.28M

67.67%239.52M

122.70%238.9M

Bank loans and overdrafts

----

-96.96%3M

-68.40%45.71M

-47.90%98.7M

11.40%144.66M

86.44%189.44M

80.70%129.86M

26.51%101.61M

2.85%71.86M

Derivative financial instrument-current liabilities

----

-38.64%54K

--39K

--88K

Financial lease liabilities-current liabilities

-8.62%10.58M

23.66%13.44M

-3.52%11.58M

15.03%10.87M

45.64%12M

90.52%9.45M

-6.78%8.24M

-27.67%4.96M

437.06%8.84M

1,203.42%6.86M

Total current liabilities

-6.12%3.17B

24.32%2.89B

36.84%3.38B

19.76%2.33B

17.74%2.47B

-19.08%1.94B

-14.57%2.1B

-4.91%2.4B

2.42%2.46B

70.33%2.52B

Net current assets

19.17%417.33M

3.79%338.38M

2.20%350.21M

-18.59%326.02M

-21.76%342.66M

-10.27%400.48M

26.24%437.95M

-3.56%446.32M

-18.37%346.92M

75.82%462.81M

Total assets less current liabilities

15.82%2.35B

17.85%2.23B

9.73%2.03B

9.68%1.89B

3.17%1.85B

-2.92%1.73B

4.84%1.79B

17.66%1.78B

38.51%1.71B

57.62%1.51B

Non-current liabilities

Long-term bank loan

----

-98.73%2.57M

-60.33%97.83M

-14.68%202.88M

111.53%246.65M

176.15%237.79M

0.65%116.6M

Financial lease liabilities-non-current liabilities

-22.90%33.02M

-5.60%39.79M

-7.69%42.82M

263.56%42.15M

174.24%46.39M

-50.71%11.59M

-28.75%16.92M

-19.27%23.52M

293.94%23.74M

396.79%29.13M

Deferred tax liability

-6.78%97.16M

-2.10%108.08M

-6.88%104.23M

4.36%110.4M

9.48%111.94M

17.22%105.79M

11.51%102.24M

-4.14%90.25M

4.15%91.69M

48.51%94.14M

Deferred income-non-current liabilities

38.55%41.82M

13.53%38.64M

-17.94%30.18M

-36.28%34.03M

-35.39%36.78M

-10.02%53.41M

22.88%56.92M

10.82%59.36M

4.83%46.32M

90.53%53.57M

Derivative financial instruments-non-current liabilities

----

-85.03%1.34M

105.89%5.94M

Total non-current liabilities

-2.96%171.99M

-0.04%186.5M

-10.34%177.24M

-30.54%186.58M

-47.84%197.68M

-36.01%268.63M

-5.47%378.96M

40.21%419.77M

71.83%400.88M

38.53%299.39M

Total liabilities

-5.96%3.35B

22.51%3.08B

33.35%3.56B

13.65%2.51B

7.71%2.67B

-21.60%2.21B

-13.30%2.48B

-0.13%2.82B

8.57%2.86B

66.29%2.82B

Total assets less total liabilities

17.61%2.18B

19.80%2.04B

12.13%1.85B

17.09%1.71B

16.85%1.65B

7.31%1.46B

7.99%1.41B

12.09%1.36B

30.75%1.31B

63.17%1.21B

Total equity and non-current liabilities

15.82%2.35B

17.85%2.23B

9.73%2.03B

9.68%1.89B

3.17%1.85B

-2.92%1.73B

4.84%1.79B

17.66%1.78B

38.51%1.71B

57.62%1.51B

Equity

Share capital

0.00%10.3M

2.99%10.3M

0.00%10.01M

Share premium

0.00%162.43M

29.13%162.43M

0.00%125.79M

Other reserves

37.19%403.55M

603.28%337.42M

353.64%294.16M

76.91%47.98M

-24.29%64.84M

-78.97%27.12M

-58.83%85.65M

-2.80%128.95M

72.36%208.04M

628.25%132.67M

Retained profit

15.55%1.6B

3.23%1.54B

-2.02%1.39B

18.40%1.49B

22.69%1.42B

15.01%1.26B

21.39%1.16B

16.97%1.09B

27.75%951.8M

58.81%935.23M

Shareholders' Equity

17.53%2.18B

19.73%2.05B

12.12%1.86B

17.31%1.71B

17.07%1.66B

7.31%1.46B

9.12%1.41B

12.88%1.36B

29.37%1.3B

62.02%1.2B

Non-controlling interest

17.67%-3.4M

8.45%-3.94M

-7.96%-4.13M

-372.26%-4.31M

-479.82%-3.82M

-8.19%-912K

-105.11%-659K

-110.97%-843K

1,894.71%12.89M

1,589.34%7.69M

Total equity

17.61%2.18B

19.80%2.04B

12.13%1.85B

17.09%1.71B

16.85%1.65B

7.31%1.46B

7.99%1.41B

12.09%1.36B

30.75%1.31B

63.17%1.21B

Total equity and total liabilities

2.11%5.52B

21.41%5.12B

25.24%5.41B

15.02%4.22B

11.03%4.32B

-12.20%3.67B

-6.61%3.89B

3.54%4.18B

14.68%4.17B

65.34%4.03B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

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	-7.92%954.85M	8.71%851.24M	42.57%1.04B	20.16%783.02M	-19.75%727.33M	-36.50%651.67M	-21.19%906.38M	-2.43%1.03B	10.60%1.15B	107.38%1.05B
Accounts receivable	4.64%1.65B	27.05%1.68B	25.70%1.58B	-2.46%1.32B	12.57%1.25B	-10.99%1.36B	-14.24%1.11B	-9.36%1.52B	6.85%1.3B	60.49%1.68B
Related party payments receivable	-20.90%1.35M	0.12%1.73M	-2.95%1.71M	191.25%1.73M	-1.23%1.76M	-75.52%594K	20.08%1.78M	886.18%2.43M	1.37%1.48M	-80.57%246K
Cash and equivalents	-13.94%282.37M	-14.46%198.83M	118.04%328.1M	109.41%232.45M	-55.92%150.48M	-49.61%111M	18.36%341.39M	82.80%220.27M	-32.38%288.44M	13.53%120.5M
Secured deposit	-10.76%702.1M	59.87%497.14M	16.11%786.74M	40.06%310.96M	297.21%677.56M	205.08%222.03M	169.65%170.58M	-45.23%72.78M	-54.44%63.26M	71.90%132.87M
Derivative financial instruments-current assets	----	----	-84.87%192K	-14.02%736K	-9.74%1.27M	63.05%856K	--1.41M	--525K	----	----
Total current assets	-3.75%3.59B	21.79%3.23B	32.62%3.73B	13.21%2.65B	10.92%2.81B	-17.70%2.34B	-9.52%2.54B	-4.70%2.85B	-0.71%2.8B	71.16%2.99B
Non-current assets
Property, plant and equipment	15.73%1.45B	16.32%1.37B	12.93%1.25B	15.50%1.18B	7.68%1.11B	-4.52%1.02B	-4.05%1.03B	40.41%1.07B	83.60%1.07B	48.95%760.99M
Investment property	-9.52%5.7M	-9.09%6M	-11.27%6.3M	-12.00%6.6M	-4.05%7.1M	-2.60%7.5M	-3.90%7.4M	0.00%7.7M	8.45%7.7M	6.94%7.7M
Land use right	12.20%4.98M	9.75%5.03M	-6.29%4.44M	-1.74%4.58M	4.37%4.73M	4.25%4.66M	-5.89%4.54M	-11.27%4.47M	-7.40%4.82M	5.97%5.04M
Advance payment	42.01%13.59M	39.68%13.05M	9.89%9.57M	329.62%9.34M	79.06%8.71M	-40.19%2.17M	-76.35%4.86M	-92.37%3.64M	-34.13%20.56M	769.57%47.67M
Long-term receivables	--77.82M	--82.89M	----	----	----	----	----	----	----	----
Financial assets at fair value-non-current assets	1.71%111.4M	45.37%114.42M	44.29%109.53M	36.58%78.71M	29.95%75.91M	33.97%57.63M	30.40%58.41M	183.34%43.02M	1,330.66%44.79M	393.72%15.18M
Derivative financial instruments-non-current assets	----	----	----	----	-92.97%455K	-50.19%3.52M	1,067.51%6.47M	2,461.96%7.07M	--554K	--276K
Intangible assets	10.07%51.74M	1.83%47.37M	3.18%47.01M	374.21%46.52M	323.92%45.56M	-15.95%9.81M	-8.54%10.75M	8.65%11.67M	6.74%11.75M	-3.69%10.74M
Deferred tax assets	23.84%83.22M	49.20%73.05M	26.84%67.2M	-22.34%48.96M	-5.07%52.98M	29.58%63.05M	22.38%55.81M	5.43%48.65M	22.74%45.6M	63.71%46.15M
Total non-current assets	15.12%1.93B	20.77%1.89B	11.44%1.68B	18.22%1.57B	11.24%1.51B	-0.46%1.33B	-0.61%1.35B	27.04%1.33B	68.39%1.36B	50.72%1.05B
Total assets	2.11%5.52B	21.41%5.12B	25.24%5.41B	15.02%4.22B	11.03%4.32B	-12.20%3.67B	-6.61%3.89B	3.54%4.18B	14.68%4.17B	65.34%4.03B
Liabilities
Current liabilities
Accounts payable	-13.54%2.27B	9.74%2.11B	51.19%2.62B	26.55%1.92B	-0.48%1.74B	-21.21%1.52B	-13.59%1.74B	-8.87%1.92B	-3.47%2.02B	69.54%2.11B
Tax payable	36.10%19.59M	94.12%19.36M	252.83%14.39M	-71.98%9.97M	-75.39%4.08M	136.32%35.6M	-49.29%16.57M	-64.23%15.06M	-36.15%32.68M	75.84%42.11M
Dividend payable	-7.69%12K	-39.43%62.81M	0.00%13K	204.84%103.69M	0.00%13K	540.00%34.02M	-99.86%13K	44,191.67%5.32M	77,041.67%9.26M	-25.00%12K
Amounts payable to associated parties-current liabilities	8.10%38.68M	-0.14%37.19M	8.11%35.79M	33.58%37.24M	-5.02%33.1M	-43.61%27.88M	21.31%34.85M	45.97%49.44M	63.62%28.73M	53.44%33.87M
Short-term borrowing	22.92%796.21M	276.48%610.78M	17.00%647.74M	26.37%162.24M	836.41%553.63M	-48.50%128.38M	-75.32%59.12M	4.34%249.28M	67.67%239.52M	122.70%238.9M
Bank loans and overdrafts	----	----	-96.96%3M	-68.40%45.71M	-47.90%98.7M	11.40%144.66M	86.44%189.44M	80.70%129.86M	26.51%101.61M	2.85%71.86M
Derivative financial instrument-current liabilities	----	----	----	----	----	----	----	-38.64%54K	--39K	--88K
Financial lease liabilities-current liabilities	-8.62%10.58M	23.66%13.44M	-3.52%11.58M	15.03%10.87M	45.64%12M	90.52%9.45M	-6.78%8.24M	-27.67%4.96M	437.06%8.84M	1,203.42%6.86M
Total current liabilities	-6.12%3.17B	24.32%2.89B	36.84%3.38B	19.76%2.33B	17.74%2.47B	-19.08%1.94B	-14.57%2.1B	-4.91%2.4B	2.42%2.46B	70.33%2.52B
Net current assets	19.17%417.33M	3.79%338.38M	2.20%350.21M	-18.59%326.02M	-21.76%342.66M	-10.27%400.48M	26.24%437.95M	-3.56%446.32M	-18.37%346.92M	75.82%462.81M
Total assets less current liabilities	15.82%2.35B	17.85%2.23B	9.73%2.03B	9.68%1.89B	3.17%1.85B	-2.92%1.73B	4.84%1.79B	17.66%1.78B	38.51%1.71B	57.62%1.51B
Non-current liabilities
Long-term bank loan	----	----	----	----	-98.73%2.57M	-60.33%97.83M	-14.68%202.88M	111.53%246.65M	176.15%237.79M	0.65%116.6M
Financial lease liabilities-non-current liabilities	-22.90%33.02M	-5.60%39.79M	-7.69%42.82M	263.56%42.15M	174.24%46.39M	-50.71%11.59M	-28.75%16.92M	-19.27%23.52M	293.94%23.74M	396.79%29.13M
Deferred tax liability	-6.78%97.16M	-2.10%108.08M	-6.88%104.23M	4.36%110.4M	9.48%111.94M	17.22%105.79M	11.51%102.24M	-4.14%90.25M	4.15%91.69M	48.51%94.14M
Deferred income-non-current liabilities	38.55%41.82M	13.53%38.64M	-17.94%30.18M	-36.28%34.03M	-35.39%36.78M	-10.02%53.41M	22.88%56.92M	10.82%59.36M	4.83%46.32M	90.53%53.57M
Derivative financial instruments-non-current liabilities	----	----	----	----	----	----	----	----	-85.03%1.34M	105.89%5.94M
Total non-current liabilities	-2.96%171.99M	-0.04%186.5M	-10.34%177.24M	-30.54%186.58M	-47.84%197.68M	-36.01%268.63M	-5.47%378.96M	40.21%419.77M	71.83%400.88M	38.53%299.39M
Total liabilities	-5.96%3.35B	22.51%3.08B	33.35%3.56B	13.65%2.51B	7.71%2.67B	-21.60%2.21B	-13.30%2.48B	-0.13%2.82B	8.57%2.86B	66.29%2.82B
Total assets less total liabilities	17.61%2.18B	19.80%2.04B	12.13%1.85B	17.09%1.71B	16.85%1.65B	7.31%1.46B	7.99%1.41B	12.09%1.36B	30.75%1.31B	63.17%1.21B
Total equity and non-current liabilities	15.82%2.35B	17.85%2.23B	9.73%2.03B	9.68%1.89B	3.17%1.85B	-2.92%1.73B	4.84%1.79B	17.66%1.78B	38.51%1.71B	57.62%1.51B
Equity
Share capital	0.00%10.3M	0.00%10.3M	0.00%10.3M	0.00%10.3M	0.00%10.3M	2.99%10.3M	2.99%10.3M	0.00%10.01M	0.00%10.01M	0.00%10.01M
Share premium	0.00%162.43M	0.00%162.43M	0.00%162.43M	0.00%162.43M	0.00%162.43M	29.13%162.43M	29.13%162.43M	0.00%125.79M	0.00%125.79M	0.00%125.79M
Other reserves	37.19%403.55M	603.28%337.42M	353.64%294.16M	76.91%47.98M	-24.29%64.84M	-78.97%27.12M	-58.83%85.65M	-2.80%128.95M	72.36%208.04M	628.25%132.67M
Retained profit	15.55%1.6B	3.23%1.54B	-2.02%1.39B	18.40%1.49B	22.69%1.42B	15.01%1.26B	21.39%1.16B	16.97%1.09B	27.75%951.8M	58.81%935.23M
Shareholders' Equity	17.53%2.18B	19.73%2.05B	12.12%1.86B	17.31%1.71B	17.07%1.66B	7.31%1.46B	9.12%1.41B	12.88%1.36B	29.37%1.3B	62.02%1.2B
Non-controlling interest	17.67%-3.4M	8.45%-3.94M	-7.96%-4.13M	-372.26%-4.31M	-479.82%-3.82M	-8.19%-912K	-105.11%-659K	-110.97%-843K	1,894.71%12.89M	1,589.34%7.69M
Total equity	17.61%2.18B	19.80%2.04B	12.13%1.85B	17.09%1.71B	16.85%1.65B	7.31%1.46B	7.99%1.41B	12.09%1.36B	30.75%1.31B	63.17%1.21B
Total equity and total liabilities	2.11%5.52B	21.41%5.12B	25.24%5.41B	15.02%4.22B	11.03%4.32B	-12.20%3.67B	-6.61%3.89B	3.54%4.18B	14.68%4.17B	65.34%4.03B
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	--	--	PwC	--	PwC	--	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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