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TIAN CHENG HLDG (02110)

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  • 0.117
  • +0.009+8.33%
Not Open Apr 24 15:56 CST
42.12MMarket Cap-1.00P/E (TTM)

TIAN CHENG HLDG (02110) Balance Sheet

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(Q6)Nov 30, 2025
(FY)May 31, 2025
(Q6)Nov 30, 2024
(FY)May 31, 2024
(Q6)Nov 30, 2023
(FY)May 31, 2023
(Q6)Nov 30, 2022
(FY)May 31, 2022
(Q6)Nov 30, 2021
(FY)May 31, 2021
Assets
Current assets
Inventory
----
--627K
----
----
----
----
----
----
----
----
Accounts receivable
-77.03%5.3M
-68.59%10.93M
-22.36%23.09M
29.86%34.78M
-28.84%29.74M
-46.22%26.79M
-28.26%41.79M
6.74%49.8M
54.48%58.25M
41.33%46.66M
Cash and equivalents
-32.82%19.89M
-1.84%25.35M
-38.06%29.6M
-23.35%25.82M
-38.56%47.78M
-55.19%33.69M
-6.79%77.77M
-39.62%75.18M
209.91%83.44M
301.50%124.52M
Secured deposit
----
----
----
----
----
----
--10M
--10M
----
----
Special items of current assets
----
----
----
----
----
----
2,144.44%1.21M
----
-84.70%54K
----
Total current assets
-42.13%39.16M
-17.82%62.35M
-26.22%67.68M
-5.96%75.87M
-42.05%91.74M
-47.30%80.68M
-17.43%158.3M
-26.63%153.08M
91.73%191.71M
102.00%208.64M
Non-current assets
Property, plant and equipment
-52.51%16.11M
-53.88%18.9M
-37.80%33.92M
-36.97%40.98M
-26.92%54.52M
-12.47%65.01M
29.57%74.6M
30.71%74.28M
26.98%57.58M
15.85%56.83M
Advance payment
----
----
----
----
-26.83%300K
-26.83%300K
--410K
--410K
----
----
Deferred tax assets
-62.89%131K
-49.76%312K
--353K
-5.19%621K
----
--655K
----
----
----
----
Total non-current assets
-52.62%16.24M
-53.82%19.21M
-37.49%34.27M
-36.94%41.6M
-26.92%54.82M
-11.68%65.97M
30.28%75.01M
31.44%74.69M
26.98%57.58M
15.85%56.83M
Total assets
-45.66%55.4M
-30.57%81.56M
-30.44%101.95M
-19.90%117.47M
-37.18%146.56M
-35.62%146.64M
-6.41%233.31M
-14.20%227.77M
71.53%249.28M
74.26%265.47M
Liabilities
Current liabilities
Accounts payable
-29.31%19.95M
-8.95%29.97M
-24.13%28.23M
21.05%32.92M
-35.28%37.21M
16.03%27.19M
8.92%57.49M
-51.43%23.44M
13.78%52.79M
42.16%48.25M
Tax payable
----
----
----
----
----
----
----
-69.65%2.49M
-48.75%2.93M
38.35%8.22M
Amounts payable to associated parties-current liabilities
-26.57%688K
74.63%2.34M
--937K
--1.34M
----
----
----
----
----
----
Financial lease liabilities-current liabilities
-26.77%1.6M
-6.45%2.39M
-11.65%2.19M
0.51%2.56M
7.66%2.47M
294.57%2.55M
264.60%2.3M
5.05%645K
119.51%630K
15.63%614K
Total current liabilities
-29.05%22.24M
-5.73%34.71M
-20.99%31.35M
23.80%36.82M
-33.63%39.68M
11.90%29.74M
6.11%59.79M
-53.45%26.58M
-3.85%56.34M
21.08%57.08M
Net current assets
-53.42%16.92M
-29.21%27.64M
-30.21%36.33M
-23.34%39.05M
-47.15%52.06M
-59.74%50.94M
-27.23%98.51M
-16.53%126.51M
227.07%135.36M
169.94%151.56M
Total assets less current liabilities
-53.03%33.16M
-41.90%46.85M
-33.94%70.6M
-31.01%80.65M
-38.40%106.88M
-41.89%116.9M
-10.07%173.52M
-3.45%201.19M
122.46%192.94M
98.09%208.38M
Non-current liabilities
Long-term remuneration payable to staff and workers
--565K
--565K
----
----
----
----
----
----
----
----
Financial lease liabilities-non-current liabilities
-87.14%274K
-93.23%162K
-41.64%2.13M
-44.26%2.39M
218.22%3.65M
1,079.40%4.29M
66.23%1.15M
-63.92%364K
--690K
--1.01M
Deferred tax liability
-42.17%2.17M
-38.72%2.67M
-24.67%3.75M
-29.12%4.35M
-27.08%4.98M
-16.46%6.14M
27.88%6.83M
31.67%7.35M
16.17%5.34M
10.60%5.58M
Total non-current liabilities
-48.85%3.01M
-49.68%3.39M
-31.85%5.88M
-35.35%6.75M
8.22%8.63M
35.25%10.43M
32.27%7.97M
17.04%7.71M
31.19%6.03M
30.59%6.59M
Total liabilities
-32.18%25.25M
-12.54%38.1M
-22.93%37.23M
8.44%43.56M
-28.71%48.31M
17.15%40.17M
8.64%67.76M
-46.15%34.29M
-1.31%62.37M
22.00%63.68M
Total assets less total liabilities
-53.41%30.15M
-41.19%43.46M
-34.13%64.72M
-30.59%73.9M
-40.65%98.25M
-44.97%106.47M
-11.43%165.55M
-4.12%193.48M
127.57%186.91M
101.49%201.79M
Total equity and non-current liabilities
-53.03%33.16M
-41.90%46.85M
-33.94%70.6M
-31.01%80.65M
-38.40%106.88M
-41.89%116.9M
-10.07%173.52M
-3.45%201.19M
122.46%192.94M
98.09%208.38M
Equity
Share capital
20.00%36M
12.41%30M
12.41%30M
20.00%26.69M
20.00%26.69M
0.00%22.24M
0.00%22.24M
0.00%22.24M
--22.24M
--22.24M
Reserve
-116.84%-5.85M
-71.49%13.46M
-51.48%34.72M
-43.94%47.22M
-50.06%71.57M
-50.81%84.23M
-12.97%143.31M
-4.63%171.24M
100.49%164.67M
79.28%179.55M
Shareholders' Equity
-53.41%30.15M
-41.19%43.46M
-34.13%64.72M
-30.59%73.9M
-40.65%98.25M
-44.97%106.47M
-11.43%165.55M
-4.12%193.48M
127.57%186.91M
101.49%201.79M
Total equity
-53.41%30.15M
-41.19%43.46M
-34.13%64.72M
-30.59%73.9M
-40.65%98.25M
-44.97%106.47M
-11.43%165.55M
-4.12%193.48M
127.57%186.91M
101.49%201.79M
Total equity and total liabilities
-45.66%55.4M
-30.57%81.56M
-30.44%101.95M
-19.90%117.47M
-37.18%146.56M
-35.62%146.64M
-6.41%233.31M
-14.20%227.77M
71.53%249.28M
74.26%265.47M
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
Auditor
--
Bai Chun Accounting Firm Limited
--
Bai Chun Accounting Firm Limited
--
Bai Chun Accounting Firm Limited
--
KPMG (Hong Kong) Limited
--
KPMG (Hong Kong) Limited
(Q6)Nov 30, 2025(FY)May 31, 2025(Q6)Nov 30, 2024(FY)May 31, 2024(Q6)Nov 30, 2023(FY)May 31, 2023(Q6)Nov 30, 2022(FY)May 31, 2022(Q6)Nov 30, 2021(FY)May 31, 2021
Assets
Current assets
Inventory ------627K--------------------------------
Accounts receivable -77.03%5.3M-68.59%10.93M-22.36%23.09M29.86%34.78M-28.84%29.74M-46.22%26.79M-28.26%41.79M6.74%49.8M54.48%58.25M41.33%46.66M
Cash and equivalents -32.82%19.89M-1.84%25.35M-38.06%29.6M-23.35%25.82M-38.56%47.78M-55.19%33.69M-6.79%77.77M-39.62%75.18M209.91%83.44M301.50%124.52M
Secured deposit --------------------------10M--10M--------
Special items of current assets ------------------------2,144.44%1.21M-----84.70%54K----
Total current assets -42.13%39.16M-17.82%62.35M-26.22%67.68M-5.96%75.87M-42.05%91.74M-47.30%80.68M-17.43%158.3M-26.63%153.08M91.73%191.71M102.00%208.64M
Non-current assets
Property, plant and equipment -52.51%16.11M-53.88%18.9M-37.80%33.92M-36.97%40.98M-26.92%54.52M-12.47%65.01M29.57%74.6M30.71%74.28M26.98%57.58M15.85%56.83M
Advance payment -----------------26.83%300K-26.83%300K--410K--410K--------
Deferred tax assets -62.89%131K-49.76%312K--353K-5.19%621K------655K----------------
Total non-current assets -52.62%16.24M-53.82%19.21M-37.49%34.27M-36.94%41.6M-26.92%54.82M-11.68%65.97M30.28%75.01M31.44%74.69M26.98%57.58M15.85%56.83M
Total assets -45.66%55.4M-30.57%81.56M-30.44%101.95M-19.90%117.47M-37.18%146.56M-35.62%146.64M-6.41%233.31M-14.20%227.77M71.53%249.28M74.26%265.47M
Liabilities
Current liabilities
Accounts payable -29.31%19.95M-8.95%29.97M-24.13%28.23M21.05%32.92M-35.28%37.21M16.03%27.19M8.92%57.49M-51.43%23.44M13.78%52.79M42.16%48.25M
Tax payable -----------------------------69.65%2.49M-48.75%2.93M38.35%8.22M
Amounts payable to associated parties-current liabilities -26.57%688K74.63%2.34M--937K--1.34M------------------------
Financial lease liabilities-current liabilities -26.77%1.6M-6.45%2.39M-11.65%2.19M0.51%2.56M7.66%2.47M294.57%2.55M264.60%2.3M5.05%645K119.51%630K15.63%614K
Total current liabilities -29.05%22.24M-5.73%34.71M-20.99%31.35M23.80%36.82M-33.63%39.68M11.90%29.74M6.11%59.79M-53.45%26.58M-3.85%56.34M21.08%57.08M
Net current assets -53.42%16.92M-29.21%27.64M-30.21%36.33M-23.34%39.05M-47.15%52.06M-59.74%50.94M-27.23%98.51M-16.53%126.51M227.07%135.36M169.94%151.56M
Total assets less current liabilities -53.03%33.16M-41.90%46.85M-33.94%70.6M-31.01%80.65M-38.40%106.88M-41.89%116.9M-10.07%173.52M-3.45%201.19M122.46%192.94M98.09%208.38M
Non-current liabilities
Long-term remuneration payable to staff and workers --565K--565K--------------------------------
Financial lease liabilities-non-current liabilities -87.14%274K-93.23%162K-41.64%2.13M-44.26%2.39M218.22%3.65M1,079.40%4.29M66.23%1.15M-63.92%364K--690K--1.01M
Deferred tax liability -42.17%2.17M-38.72%2.67M-24.67%3.75M-29.12%4.35M-27.08%4.98M-16.46%6.14M27.88%6.83M31.67%7.35M16.17%5.34M10.60%5.58M
Total non-current liabilities -48.85%3.01M-49.68%3.39M-31.85%5.88M-35.35%6.75M8.22%8.63M35.25%10.43M32.27%7.97M17.04%7.71M31.19%6.03M30.59%6.59M
Total liabilities -32.18%25.25M-12.54%38.1M-22.93%37.23M8.44%43.56M-28.71%48.31M17.15%40.17M8.64%67.76M-46.15%34.29M-1.31%62.37M22.00%63.68M
Total assets less total liabilities -53.41%30.15M-41.19%43.46M-34.13%64.72M-30.59%73.9M-40.65%98.25M-44.97%106.47M-11.43%165.55M-4.12%193.48M127.57%186.91M101.49%201.79M
Total equity and non-current liabilities -53.03%33.16M-41.90%46.85M-33.94%70.6M-31.01%80.65M-38.40%106.88M-41.89%116.9M-10.07%173.52M-3.45%201.19M122.46%192.94M98.09%208.38M
Equity
Share capital 20.00%36M12.41%30M12.41%30M20.00%26.69M20.00%26.69M0.00%22.24M0.00%22.24M0.00%22.24M--22.24M--22.24M
Reserve -116.84%-5.85M-71.49%13.46M-51.48%34.72M-43.94%47.22M-50.06%71.57M-50.81%84.23M-12.97%143.31M-4.63%171.24M100.49%164.67M79.28%179.55M
Shareholders' Equity -53.41%30.15M-41.19%43.46M-34.13%64.72M-30.59%73.9M-40.65%98.25M-44.97%106.47M-11.43%165.55M-4.12%193.48M127.57%186.91M101.49%201.79M
Total equity -53.41%30.15M-41.19%43.46M-34.13%64.72M-30.59%73.9M-40.65%98.25M-44.97%106.47M-11.43%165.55M-4.12%193.48M127.57%186.91M101.49%201.79M
Total equity and total liabilities -45.66%55.4M-30.57%81.56M-30.44%101.95M-19.90%117.47M-37.18%146.56M-35.62%146.64M-6.41%233.31M-14.20%227.77M71.53%249.28M74.26%265.47M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --------------Unqualified Opinion--Unqualified Opinion
Auditor --Bai Chun Accounting Firm Limited--Bai Chun Accounting Firm Limited--Bai Chun Accounting Firm 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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