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TIAN CHANG GP (02182)

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Market to Open Apr 27 09:00 CST
201.50MMarket Cap-14.13P/E (TTM)

TIAN CHANG GP (02182) Balance Sheet

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YOY yoy
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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
-12.61%62.41M
-4.73%68.07M
-8.68%71.42M
-36.60%71.44M
-39.15%78.21M
-10.84%112.68M
-25.22%128.54M
8.30%126.39M
73.29%171.88M
49.89%116.7M
Accounts receivable
-7.60%122.37M
9.83%121.2M
16.89%132.44M
-20.99%110.34M
-52.27%113.3M
-35.63%139.66M
-5.94%237.37M
0.15%216.98M
33.64%252.35M
53.41%216.64M
Withholding and tax receivable
----
-98.91%29K
-99.04%29K
31.77%2.67M
457.93%3.02M
195.91%2.02M
1,907.41%542K
--684K
-22.86%27K
----
Cash and equivalents
2.15%132.24M
-21.35%118.45M
-2.37%129.45M
-6.40%150.61M
3.29%132.59M
72.32%160.91M
11.95%128.37M
46.14%93.38M
-1.97%114.67M
-48.77%63.9M
Secured deposit
----
----
----
----
----
----
-8.07%7.15M
--7.47M
--7.78M
----
Total current assets
-4.89%317.02M
-8.15%307.74M
1.90%333.34M
-19.40%335.06M
-35.04%327.13M
-7.07%415.68M
-8.29%503.59M
11.92%447.32M
34.77%549.13M
16.20%399.66M
Non-current assets
Property, plant and equipment
-5.94%528.35M
-7.69%545.5M
-8.29%561.74M
-5.45%590.91M
-7.90%612.49M
-12.09%625M
-13.05%665M
-6.42%710.97M
6.12%764.84M
19.66%759.73M
Prepaid rent-non-current assets
-12.89%480K
-15.66%560K
78.32%551K
12.93%664K
-21.37%309K
236.00%588K
410.39%393K
-23.58%175K
-66.38%77K
--229K
Financial assets at fair value-non-current assets
2.08%26.52M
1.82%26.33M
-20.37%25.98M
-19.85%25.86M
3.14%32.63M
3.18%32.27M
3.87%31.63M
3.89%31.27M
2.93%30.45M
2.87%30.1M
Deferred tax assets
-58.44%1.13M
16.87%2.7M
48.00%2.71M
-40.70%2.31M
-54.26%1.83M
242.04%3.89M
335.62%4M
-39.65%1.14M
-26.91%918K
29.57%1.88M
Total non-current assets
-5.84%556.48M
-7.21%575.08M
-8.70%590.97M
-6.35%619.74M
-7.67%647.25M
-11.05%661.75M
-12.14%701.02M
-6.39%743.96M
5.56%797.91M
19.41%794.77M
Total assets
-5.50%873.5M
-7.54%882.82M
-5.14%924.31M
-11.38%954.8M
-19.11%974.38M
-9.56%1.08B
-10.57%1.2B
-0.26%1.19B
15.80%1.35B
18.31%1.19B
Liabilities
Current liabilities
Accounts payable
-21.19%93.52M
-11.35%92.93M
12.34%118.67M
-39.30%104.83M
-59.59%105.63M
-17.42%172.71M
-15.21%261.4M
-20.18%209.15M
35.87%308.3M
22.31%262.04M
Tax payable
-46.61%1.43M
36,940.00%1.85M
19.91%2.69M
-99.84%5K
-53.86%2.24M
-66.62%3.2M
-51.14%4.86M
167.88%9.57M
-44.76%9.94M
-24.95%3.57M
Bank loans and overdrafts
----
-66.41%20.71M
-49.59%31.22M
-42.70%61.66M
-49.02%61.94M
-39.80%107.61M
-43.75%121.49M
-2.05%178.75M
11.77%216M
5.66%182.49M
Financial lease liabilities-current liabilities
-7.20%2M
-16.76%2.12M
-10.03%2.15M
-2.64%2.55M
18.06%2.39M
-51.19%2.62M
-80.95%2.03M
-62.17%5.36M
-37.02%10.64M
-53.75%14.18M
Deferred income-current liabilities
2.62%1.49M
0.20%1.47M
-2.09%1.45M
3.45%1.47M
1.72%1.48M
-6.58%1.42M
-6.79%1.46M
0.46%1.52M
46.71%1.56M
--1.51M
Total current liabilities
-36.97%98.44M
-30.16%119.09M
-10.08%156.18M
-40.70%170.51M
-55.61%173.69M
-28.89%287.56M
-28.40%391.23M
-12.81%404.36M
19.80%546.44M
9.81%463.79M
Net current assets
23.38%218.59M
14.64%188.65M
15.46%177.16M
28.43%164.55M
36.57%153.44M
198.24%128.13M
4,079.99%112.36M
167.00%42.96M
105.52%2.69M
18.24%-64.12M
Total assets less current liabilities
0.90%775.06M
-2.62%763.73M
-4.07%768.13M
-0.71%784.29M
-1.56%800.7M
0.38%789.87M
1.60%813.38M
7.70%786.92M
13.21%800.6M
24.43%730.65M
Non-current liabilities
Long-term bank loan
----
----
----
----
----
-54.27%5.07M
-62.02%7.32M
-60.35%11.09M
-47.53%19.28M
--27.96M
Financial lease liabilities-non-current liabilities
-27.29%4.47M
-30.86%5.2M
331.30%6.15M
220.20%7.52M
-15.48%1.43M
118.53%2.35M
392.98%1.69M
-76.52%1.07M
-96.75%342K
-90.80%4.58M
Deferred tax liability
12.44%8.8M
53.75%8.18M
36.82%7.83M
-14.26%5.32M
-10.44%5.72M
100.13%6.21M
-3.23%6.39M
-68.54%3.1M
-36.89%6.6M
62.20%9.86M
Deferred income-non-current liabilities
-18.73%5.66M
-18.72%6.34M
-18.94%6.97M
-14.35%7.79M
-14.24%8.59M
-18.93%9.1M
-18.37%10.02M
-11.20%11.23M
33.12%12.28M
--12.64M
Special items of non-current liabilities
3.74%2.33M
10.14%2.34M
2.65%2.25M
-6.23%2.12M
-64.89%2.19M
-64.44%2.26M
-14.65%6.24M
--6.36M
266.92%7.31M
----
Total non-current liabilities
-8.30%21.27M
-3.09%22.05M
29.32%23.19M
-8.94%22.75M
-43.36%17.93M
-23.94%24.99M
-30.89%31.66M
-40.31%32.85M
-33.56%45.81M
-13.78%55.03M
Total liabilities
-33.26%119.7M
-26.97%141.14M
-6.39%179.37M
-38.16%193.26M
-54.69%191.62M
-28.51%312.54M
-28.60%422.89M
-15.73%437.2M
12.80%592.25M
6.71%518.82M
Total assets less total liabilities
1.19%753.8M
-2.61%741.68M
-4.83%744.94M
-0.44%761.54M
0.13%782.76M
1.43%764.89M
3.57%781.73M
11.61%754.07M
18.26%754.79M
29.09%675.62M
Total equity and non-current liabilities
0.90%775.06M
-2.62%763.73M
-4.07%768.13M
-0.71%784.29M
-1.56%800.7M
0.38%789.87M
1.60%813.38M
7.70%786.92M
13.21%800.6M
24.43%730.65M
Equity
Share capital
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
0.00%62M
Reserve
1.30%691.8M
-2.84%679.68M
-5.25%682.94M
-0.48%699.54M
0.14%720.76M
1.56%702.89M
3.89%719.73M
12.79%692.07M
20.23%692.79M
33.00%613.62M
Shareholders' Equity
1.19%753.8M
-2.61%741.68M
-4.83%744.94M
-0.44%761.54M
0.13%782.76M
1.43%764.89M
3.57%781.73M
11.61%754.07M
18.26%754.79M
29.09%675.62M
Total equity
1.19%753.8M
-2.61%741.68M
-4.83%744.94M
-0.44%761.54M
0.13%782.76M
1.43%764.89M
3.57%781.73M
11.61%754.07M
18.26%754.79M
29.09%675.62M
Total equity and total liabilities
-5.50%873.5M
-7.54%882.82M
-5.14%924.31M
-11.38%954.8M
-19.11%974.38M
-9.56%1.08B
-10.57%1.2B
-0.26%1.19B
15.80%1.35B
18.31%1.19B
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
--
--
Furui Mazze Certified Public Accountants Co., Ltd.
--
Zhongshen Zhonghuan (Hong Kong) Certified Public Accountants Limited
--
Zhongshen Zhonghuan (Hong Kong) Certified Public Accountants Limited
--
Haotian (Hong Kong) Certified Public Accountants 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 -12.61%62.41M-4.73%68.07M-8.68%71.42M-36.60%71.44M-39.15%78.21M-10.84%112.68M-25.22%128.54M8.30%126.39M73.29%171.88M49.89%116.7M
Accounts receivable -7.60%122.37M9.83%121.2M16.89%132.44M-20.99%110.34M-52.27%113.3M-35.63%139.66M-5.94%237.37M0.15%216.98M33.64%252.35M53.41%216.64M
Withholding and tax receivable -----98.91%29K-99.04%29K31.77%2.67M457.93%3.02M195.91%2.02M1,907.41%542K--684K-22.86%27K----
Cash and equivalents 2.15%132.24M-21.35%118.45M-2.37%129.45M-6.40%150.61M3.29%132.59M72.32%160.91M11.95%128.37M46.14%93.38M-1.97%114.67M-48.77%63.9M
Secured deposit -------------------------8.07%7.15M--7.47M--7.78M----
Total current assets -4.89%317.02M-8.15%307.74M1.90%333.34M-19.40%335.06M-35.04%327.13M-7.07%415.68M-8.29%503.59M11.92%447.32M34.77%549.13M16.20%399.66M
Non-current assets
Property, plant and equipment -5.94%528.35M-7.69%545.5M-8.29%561.74M-5.45%590.91M-7.90%612.49M-12.09%625M-13.05%665M-6.42%710.97M6.12%764.84M19.66%759.73M
Prepaid rent-non-current assets -12.89%480K-15.66%560K78.32%551K12.93%664K-21.37%309K236.00%588K410.39%393K-23.58%175K-66.38%77K--229K
Financial assets at fair value-non-current assets 2.08%26.52M1.82%26.33M-20.37%25.98M-19.85%25.86M3.14%32.63M3.18%32.27M3.87%31.63M3.89%31.27M2.93%30.45M2.87%30.1M
Deferred tax assets -58.44%1.13M16.87%2.7M48.00%2.71M-40.70%2.31M-54.26%1.83M242.04%3.89M335.62%4M-39.65%1.14M-26.91%918K29.57%1.88M
Total non-current assets -5.84%556.48M-7.21%575.08M-8.70%590.97M-6.35%619.74M-7.67%647.25M-11.05%661.75M-12.14%701.02M-6.39%743.96M5.56%797.91M19.41%794.77M
Total assets -5.50%873.5M-7.54%882.82M-5.14%924.31M-11.38%954.8M-19.11%974.38M-9.56%1.08B-10.57%1.2B-0.26%1.19B15.80%1.35B18.31%1.19B
Liabilities
Current liabilities
Accounts payable -21.19%93.52M-11.35%92.93M12.34%118.67M-39.30%104.83M-59.59%105.63M-17.42%172.71M-15.21%261.4M-20.18%209.15M35.87%308.3M22.31%262.04M
Tax payable -46.61%1.43M36,940.00%1.85M19.91%2.69M-99.84%5K-53.86%2.24M-66.62%3.2M-51.14%4.86M167.88%9.57M-44.76%9.94M-24.95%3.57M
Bank loans and overdrafts -----66.41%20.71M-49.59%31.22M-42.70%61.66M-49.02%61.94M-39.80%107.61M-43.75%121.49M-2.05%178.75M11.77%216M5.66%182.49M
Financial lease liabilities-current liabilities -7.20%2M-16.76%2.12M-10.03%2.15M-2.64%2.55M18.06%2.39M-51.19%2.62M-80.95%2.03M-62.17%5.36M-37.02%10.64M-53.75%14.18M
Deferred income-current liabilities 2.62%1.49M0.20%1.47M-2.09%1.45M3.45%1.47M1.72%1.48M-6.58%1.42M-6.79%1.46M0.46%1.52M46.71%1.56M--1.51M
Total current liabilities -36.97%98.44M-30.16%119.09M-10.08%156.18M-40.70%170.51M-55.61%173.69M-28.89%287.56M-28.40%391.23M-12.81%404.36M19.80%546.44M9.81%463.79M
Net current assets 23.38%218.59M14.64%188.65M15.46%177.16M28.43%164.55M36.57%153.44M198.24%128.13M4,079.99%112.36M167.00%42.96M105.52%2.69M18.24%-64.12M
Total assets less current liabilities 0.90%775.06M-2.62%763.73M-4.07%768.13M-0.71%784.29M-1.56%800.7M0.38%789.87M1.60%813.38M7.70%786.92M13.21%800.6M24.43%730.65M
Non-current liabilities
Long-term bank loan ---------------------54.27%5.07M-62.02%7.32M-60.35%11.09M-47.53%19.28M--27.96M
Financial lease liabilities-non-current liabilities -27.29%4.47M-30.86%5.2M331.30%6.15M220.20%7.52M-15.48%1.43M118.53%2.35M392.98%1.69M-76.52%1.07M-96.75%342K-90.80%4.58M
Deferred tax liability 12.44%8.8M53.75%8.18M36.82%7.83M-14.26%5.32M-10.44%5.72M100.13%6.21M-3.23%6.39M-68.54%3.1M-36.89%6.6M62.20%9.86M
Deferred income-non-current liabilities -18.73%5.66M-18.72%6.34M-18.94%6.97M-14.35%7.79M-14.24%8.59M-18.93%9.1M-18.37%10.02M-11.20%11.23M33.12%12.28M--12.64M
Special items of non-current liabilities 3.74%2.33M10.14%2.34M2.65%2.25M-6.23%2.12M-64.89%2.19M-64.44%2.26M-14.65%6.24M--6.36M266.92%7.31M----
Total non-current liabilities -8.30%21.27M-3.09%22.05M29.32%23.19M-8.94%22.75M-43.36%17.93M-23.94%24.99M-30.89%31.66M-40.31%32.85M-33.56%45.81M-13.78%55.03M
Total liabilities -33.26%119.7M-26.97%141.14M-6.39%179.37M-38.16%193.26M-54.69%191.62M-28.51%312.54M-28.60%422.89M-15.73%437.2M12.80%592.25M6.71%518.82M
Total assets less total liabilities 1.19%753.8M-2.61%741.68M-4.83%744.94M-0.44%761.54M0.13%782.76M1.43%764.89M3.57%781.73M11.61%754.07M18.26%754.79M29.09%675.62M
Total equity and non-current liabilities 0.90%775.06M-2.62%763.73M-4.07%768.13M-0.71%784.29M-1.56%800.7M0.38%789.87M1.60%813.38M7.70%786.92M13.21%800.6M24.43%730.65M
Equity
Share capital 0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M0.00%62M
Reserve 1.30%691.8M-2.84%679.68M-5.25%682.94M-0.48%699.54M0.14%720.76M1.56%702.89M3.89%719.73M12.79%692.07M20.23%692.79M33.00%613.62M
Shareholders' Equity 1.19%753.8M-2.61%741.68M-4.83%744.94M-0.44%761.54M0.13%782.76M1.43%764.89M3.57%781.73M11.61%754.07M18.26%754.79M29.09%675.62M
Total equity 1.19%753.8M-2.61%741.68M-4.83%744.94M-0.44%761.54M0.13%782.76M1.43%764.89M3.57%781.73M11.61%754.07M18.26%754.79M29.09%675.62M
Total equity and total liabilities -5.50%873.5M-7.54%882.82M-5.14%924.31M-11.38%954.8M-19.11%974.38M-9.56%1.08B-10.57%1.2B-0.26%1.19B15.80%1.35B18.31%1.19B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions ----Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor ----Furui Mazze Certified Public Accountants Co., Ltd.--Zhongshen Zhonghuan (Hong Kong) Certified Public Accountants Limited--Zhongshen Zhonghuan (Hong Kong) Certified Public Accountants Limited--Haotian (Hong Kong) Certified Public Accountants 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.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More