K2 F&B (02108) Balance Sheet

0.465
-0.005-1.06%

Not Open May 21 15:34 CST

372.00MMarket Cap6.46P/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

-8.81%145K

-40.78%106K

-27.40%159K

25.17%179K

-6.41%219K

-2.72%143K

40.96%234K

-18.78%147K

-3.49%166K

1.69%181K

Accounts receivable

10.13%674K

69.60%714K

16.35%612K

-34.73%421K

4.16%526K

24.04%645K

45.11%505K

74.50%520K

-57.77%348K

-43.67%298K

Advance deposits and other receivables

47.84%1.17M

-48.30%1.07M

-49.94%788K

101.96%2.06M

35.81%1.57M

-12.89%1.02M

-50.49%1.16M

-0.85%1.17M

64.98%2.34M

-7.08%1.18M

Cash and equivalents

-44.13%4M

-41.35%3.8M

-3.09%7.16M

-3.31%6.48M

24.22%7.39M

10.57%6.7M

-14.05%5.95M

-3.35%6.06M

-32.20%6.92M

-40.17%6.27M

Secured deposit

0.00%1.02M

Financial assets at fair value-current assets

821.28%433K

--47K

-2.08%47K

----

-95.12%48K

-41.92%985K

-37.24%984K

--1.7M

128.91%1.57M

----

Total current assets

262.32%35.43M

-33.87%6.75M

-9.18%9.78M

-2.92%10.2M

9.40%10.77M

-0.94%10.51M

-20.34%9.84M

0.64%10.61M

-13.70%12.36M

-25.69%10.54M

Non-current assets

Property, plant and equipment

-2.56%47.38M

-1.82%47.77M

11.84%48.62M

-15.96%48.65M

-24.30%43.47M

86.57%57.89M

448.45%57.43M

207.12%31.03M

56.89%10.47M

52.74%10.1M

Investment property

-16.08%113.8M

2.15%135.6M

17.34%132.75M

-16.88%113.13M

6.37%136.1M

7.76%136.1M

0.63%127.95M

Advance payment

-18.01%1.27M

31.49%1.45M

30.63%1.54M

-27.97%1.1M

8.34%1.18M

73.47%1.53M

11.33%1.09M

773.27%882K

782.88%980K

-74.62%101K

Associated company interest

6,000.00%244K

0.00%4K

--4K

----

Financial assets at fair value-non-current assets

-2.54%768K

-2.97%752K

6.06%788K

3.20%775K

1.36%743K

--751K

--733K

----

Deferred tax assets

57.14%44K

-45.10%28K

-26.09%51K

46.81%69K

--47K

----

Total non-current assets

-12.92%169.16M

0.45%191.54M

3.69%194.27M

5.60%190.68M

3.53%187.36M

3.06%180.57M

16.39%180.97M

26.70%175.21M

16.52%155.48M

2.27%138.29M

Total assets

0.27%204.59M

-1.29%198.29M

2.99%204.05M

5.13%200.89M

3.83%198.13M

2.83%191.08M

13.69%190.82M

24.86%185.82M

13.59%167.84M

-0.39%148.83M

Liabilities

Current liabilities

Accounts payable

-8.33%2.41M

-18.62%2.47M

-19.71%2.63M

2.63%3.04M

13.14%3.27M

22.86%2.96M

22.02%2.89M

25.98%2.41M

-1.00%2.37M

17.80%1.91M

Tax payable

30.06%450K

3.91%266K

-43.56%346K

-16.88%256K

12.07%613K

97.44%308K

1.11%547K

-24.64%156K

192.43%541K

7.81%207K

Other payables and accrued expenses

-7.86%6.29M

-14.10%6.22M

13.18%6.83M

30.36%7.24M

42.56%6.03M

37.65%5.55M

23.09%4.23M

32.52%4.03M

26.44%3.44M

30.25%3.04M

Bank loans and overdrafts

146.91%24.42M

-21.63%8.11M

39.19%9.89M

-7.26%10.35M

47.70%7.11M

118.06%11.16M

-30.83%4.81M

26.95%5.12M

113.61%6.96M

-54.29%4.03M

Financial lease liabilities-current liabilities

-9.88%3.18M

6.60%3.39M

5.10%3.52M

30.81%3.18M

37.08%3.35M

60.57%2.43M

81.45%2.45M

1,055.73%1.51M

330.67%1.35M

-86.00%131K

Total current liabilities

58.28%36.75M

-14.98%20.46M

13.93%23.22M

7.37%24.06M

36.50%20.38M

69.38%22.41M

1.88%14.93M

41.88%13.23M

65.23%14.65M

-32.94%9.33M

Net current assets

90.20%-1.32M

1.08%-13.71M

-39.83%-13.44M

-16.46%-13.86M

-88.95%-9.61M

-354.30%-11.9M

-121.42%-5.09M

-315.02%-2.62M

-142.15%-2.3M

331.91%1.22M

Total assets less current liabilities

-7.18%167.84M

0.57%177.83M

1.73%180.83M

4.84%176.83M

1.06%177.75M

-2.27%168.67M

14.82%175.89M

23.72%172.59M

10.29%153.18M

2.95%139.5M

Non-current liabilities

Long-term bank loan

-24.10%65.11M

-0.46%83.97M

2.67%85.78M

-1.53%84.36M

-8.29%83.55M

-7.62%85.67M

22.73%91.1M

31.31%92.74M

4.50%74.23M

2.71%70.62M

Financial lease liabilities-non-current liabilities

-36.25%3.06M

-34.39%3.2M

-25.78%4.79M

-5.77%4.88M

0.92%6.46M

-9.51%5.18M

-0.42%6.4M

--5.72M

14,846.51%6.43M

----

Provision-non-current liabilities

0.00%484K

60.26%484K

0.00%302K

--302K

----

Special items of non-current liabilities

-26.02%418K

-29.03%709K

-44.88%565K

92.12%999K

100.59%1.03M

-15.17%520K

55.79%511K

160.85%613K

-31.67%328K

-51.14%235K

Total non-current liabilities

-24.62%69.07M

-2.40%88.37M

0.31%91.62M

-1.23%90.54M

-7.10%91.33M

-7.75%91.67M

20.95%98.31M

40.25%99.38M

13.59%81.28M

2.14%70.86M

Total liabilities

-7.86%105.82M

-5.04%108.82M

2.80%114.84M

0.46%114.6M

-1.35%111.71M

1.31%114.08M

18.04%113.24M

40.44%112.61M

19.29%95.94M

-3.72%80.18M

Total assets less total liabilities

10.72%98.78M

3.68%89.47M

3.23%89.21M

12.06%86.29M

11.40%86.42M

5.17%77M

7.89%77.57M

6.66%73.22M

6.78%71.9M

3.81%68.65M

Total equity and non-current liabilities

-7.18%167.84M

0.57%177.83M

1.73%180.83M

4.84%176.83M

1.06%177.75M

-2.27%168.67M

14.82%175.89M

23.72%172.59M

10.29%153.18M

2.95%139.5M

Equity

Share capital

0.00%1.38M

Reserve

10.89%97.41M

3.75%88.11M

3.30%87.85M

12.31%84.92M

11.61%85.04M

5.26%75.62M

8.05%76.19M

6.80%71.84M

6.93%70.52M

3.89%67.26M

Shareholders' Equity

10.72%98.79M

3.69%89.49M

3.25%89.23M

12.08%86.3M

11.40%86.42M

5.17%77M

7.89%77.57M

6.66%73.22M

6.78%71.9M

3.81%68.65M

Non-controlling interest

5.26%-18K

-50.00%-24K

---19K

---16K

----

Total equity

10.72%98.78M

3.68%89.47M

3.23%89.21M

12.06%86.29M

11.40%86.42M

5.17%77M

7.89%77.57M

6.66%73.22M

6.78%71.9M

3.81%68.65M

Total equity and total liabilities

0.27%204.59M

-1.29%198.29M

2.99%204.05M

5.13%200.89M

3.83%198.13M

2.83%191.08M

13.69%190.82M

24.86%185.82M

13.59%167.84M

-0.39%148.83M

Currency Unit

SGD

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Fan Chen Accounting Firm 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	-8.81%145K	-40.78%106K	-27.40%159K	25.17%179K	-6.41%219K	-2.72%143K	40.96%234K	-18.78%147K	-3.49%166K	1.69%181K
Accounts receivable	10.13%674K	69.60%714K	16.35%612K	-34.73%421K	4.16%526K	24.04%645K	45.11%505K	74.50%520K	-57.77%348K	-43.67%298K
Advance deposits and other receivables	47.84%1.17M	-48.30%1.07M	-49.94%788K	101.96%2.06M	35.81%1.57M	-12.89%1.02M	-50.49%1.16M	-0.85%1.17M	64.98%2.34M	-7.08%1.18M
Cash and equivalents	-44.13%4M	-41.35%3.8M	-3.09%7.16M	-3.31%6.48M	24.22%7.39M	10.57%6.7M	-14.05%5.95M	-3.35%6.06M	-32.20%6.92M	-40.17%6.27M
Secured deposit	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M	0.00%1.02M
Financial assets at fair value-current assets	821.28%433K	--47K	-2.08%47K	----	-95.12%48K	-41.92%985K	-37.24%984K	--1.7M	128.91%1.57M	----
Total current assets	262.32%35.43M	-33.87%6.75M	-9.18%9.78M	-2.92%10.2M	9.40%10.77M	-0.94%10.51M	-20.34%9.84M	0.64%10.61M	-13.70%12.36M	-25.69%10.54M
Non-current assets
Property, plant and equipment	-2.56%47.38M	-1.82%47.77M	11.84%48.62M	-15.96%48.65M	-24.30%43.47M	86.57%57.89M	448.45%57.43M	207.12%31.03M	56.89%10.47M	52.74%10.1M
Investment property	-16.08%113.8M	2.15%135.6M	2.15%135.6M	17.34%132.75M	17.34%132.75M	-16.88%113.13M	-16.88%113.13M	6.37%136.1M	7.76%136.1M	0.63%127.95M
Advance payment	-18.01%1.27M	31.49%1.45M	30.63%1.54M	-27.97%1.1M	8.34%1.18M	73.47%1.53M	11.33%1.09M	773.27%882K	782.88%980K	-74.62%101K
Associated company interest	6,000.00%244K	0.00%4K	0.00%4K	--4K	--4K	----	----	----	----	----
Financial assets at fair value-non-current assets	-2.54%768K	-2.97%752K	6.06%788K	3.20%775K	1.36%743K	--751K	--733K	----	----	----
Deferred tax assets	57.14%44K	-45.10%28K	-45.10%28K	-26.09%51K	-26.09%51K	46.81%69K	46.81%69K	--47K	--47K	----
Total non-current assets	-12.92%169.16M	0.45%191.54M	3.69%194.27M	5.60%190.68M	3.53%187.36M	3.06%180.57M	16.39%180.97M	26.70%175.21M	16.52%155.48M	2.27%138.29M
Total assets	0.27%204.59M	-1.29%198.29M	2.99%204.05M	5.13%200.89M	3.83%198.13M	2.83%191.08M	13.69%190.82M	24.86%185.82M	13.59%167.84M	-0.39%148.83M
Liabilities
Current liabilities
Accounts payable	-8.33%2.41M	-18.62%2.47M	-19.71%2.63M	2.63%3.04M	13.14%3.27M	22.86%2.96M	22.02%2.89M	25.98%2.41M	-1.00%2.37M	17.80%1.91M
Tax payable	30.06%450K	3.91%266K	-43.56%346K	-16.88%256K	12.07%613K	97.44%308K	1.11%547K	-24.64%156K	192.43%541K	7.81%207K
Other payables and accrued expenses	-7.86%6.29M	-14.10%6.22M	13.18%6.83M	30.36%7.24M	42.56%6.03M	37.65%5.55M	23.09%4.23M	32.52%4.03M	26.44%3.44M	30.25%3.04M
Bank loans and overdrafts	146.91%24.42M	-21.63%8.11M	39.19%9.89M	-7.26%10.35M	47.70%7.11M	118.06%11.16M	-30.83%4.81M	26.95%5.12M	113.61%6.96M	-54.29%4.03M
Financial lease liabilities-current liabilities	-9.88%3.18M	6.60%3.39M	5.10%3.52M	30.81%3.18M	37.08%3.35M	60.57%2.43M	81.45%2.45M	1,055.73%1.51M	330.67%1.35M	-86.00%131K
Total current liabilities	58.28%36.75M	-14.98%20.46M	13.93%23.22M	7.37%24.06M	36.50%20.38M	69.38%22.41M	1.88%14.93M	41.88%13.23M	65.23%14.65M	-32.94%9.33M
Net current assets	90.20%-1.32M	1.08%-13.71M	-39.83%-13.44M	-16.46%-13.86M	-88.95%-9.61M	-354.30%-11.9M	-121.42%-5.09M	-315.02%-2.62M	-142.15%-2.3M	331.91%1.22M
Total assets less current liabilities	-7.18%167.84M	0.57%177.83M	1.73%180.83M	4.84%176.83M	1.06%177.75M	-2.27%168.67M	14.82%175.89M	23.72%172.59M	10.29%153.18M	2.95%139.5M
Non-current liabilities
Long-term bank loan	-24.10%65.11M	-0.46%83.97M	2.67%85.78M	-1.53%84.36M	-8.29%83.55M	-7.62%85.67M	22.73%91.1M	31.31%92.74M	4.50%74.23M	2.71%70.62M
Financial lease liabilities-non-current liabilities	-36.25%3.06M	-34.39%3.2M	-25.78%4.79M	-5.77%4.88M	0.92%6.46M	-9.51%5.18M	-0.42%6.4M	--5.72M	14,846.51%6.43M	----
Provision-non-current liabilities	0.00%484K	60.26%484K	60.26%484K	0.00%302K	0.00%302K	0.00%302K	0.00%302K	--302K	--302K	----
Special items of non-current liabilities	-26.02%418K	-29.03%709K	-44.88%565K	92.12%999K	100.59%1.03M	-15.17%520K	55.79%511K	160.85%613K	-31.67%328K	-51.14%235K
Total non-current liabilities	-24.62%69.07M	-2.40%88.37M	0.31%91.62M	-1.23%90.54M	-7.10%91.33M	-7.75%91.67M	20.95%98.31M	40.25%99.38M	13.59%81.28M	2.14%70.86M
Total liabilities	-7.86%105.82M	-5.04%108.82M	2.80%114.84M	0.46%114.6M	-1.35%111.71M	1.31%114.08M	18.04%113.24M	40.44%112.61M	19.29%95.94M	-3.72%80.18M
Total assets less total liabilities	10.72%98.78M	3.68%89.47M	3.23%89.21M	12.06%86.29M	11.40%86.42M	5.17%77M	7.89%77.57M	6.66%73.22M	6.78%71.9M	3.81%68.65M
Total equity and non-current liabilities	-7.18%167.84M	0.57%177.83M	1.73%180.83M	4.84%176.83M	1.06%177.75M	-2.27%168.67M	14.82%175.89M	23.72%172.59M	10.29%153.18M	2.95%139.5M
Equity
Share capital	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M	0.00%1.38M
Reserve	10.89%97.41M	3.75%88.11M	3.30%87.85M	12.31%84.92M	11.61%85.04M	5.26%75.62M	8.05%76.19M	6.80%71.84M	6.93%70.52M	3.89%67.26M
Shareholders' Equity	10.72%98.79M	3.69%89.49M	3.25%89.23M	12.08%86.3M	11.40%86.42M	5.17%77M	7.89%77.57M	6.66%73.22M	6.78%71.9M	3.81%68.65M
Non-controlling interest	5.26%-18K	-50.00%-24K	---19K	---16K	----	----	----	----	----	----
Total equity	10.72%98.78M	3.68%89.47M	3.23%89.21M	12.06%86.29M	11.40%86.42M	5.17%77M	7.89%77.57M	6.66%73.22M	6.78%71.9M	3.81%68.65M
Total equity and total liabilities	0.27%204.59M	-1.29%198.29M	2.99%204.05M	5.13%200.89M	3.83%198.13M	2.83%191.08M	13.69%190.82M	24.86%185.82M	13.59%167.84M	-0.39%148.83M
Currency Unit	SGD	SGD	SGD	SGD	SGD	SGD	SGD	SGD	SGD	SGD
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	--	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	--	--	Fan Chen Accounting Firm Limited	--	Fan Chen Accounting Firm Limited	--	Fan Chen Accounting Firm Limited	--	Fan Chen Accounting Firm 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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