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COMBA (02342)

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  • 1.520
  • -0.030-1.94%
Market Closed Apr 30 16:07 CST
4.76BMarket Cap138.18P/E (TTM)

COMBA (02342) Balance Sheet

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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
-12.82%815.05M
-24.92%872.15M
-29.38%934.87M
3.67%1.16B
-8.57%1.32B
-19.28%1.12B
6.75%1.45B
-1.28%1.39B
6.31%1.36B
-1.39%1.41B
Accounts receivable
-18.78%2.07B
-28.75%2.26B
-27.21%2.55B
-17.21%3.18B
-9.27%3.5B
-6.97%3.84B
-6.45%3.86B
-0.56%4.13B
-0.04%4.13B
7.82%4.15B
Notes receivable
-49.41%72.72M
54.65%157.37M
49.37%143.73M
6.48%101.76M
-14.52%96.23M
-43.71%95.57M
15.93%112.57M
114.85%169.78M
-27.60%97.11M
61.30%79.02M
Advance deposits and other receivables
2.63%293.5M
-18.56%252.98M
-26.35%285.99M
-30.66%310.63M
-9.81%388.32M
-10.16%448M
-31.33%430.57M
-20.98%498.64M
-24.98%626.99M
-14.85%631.06M
Cash and equivalents
19.18%1.69B
41.90%2.04B
19.18%1.42B
-8.05%1.44B
-22.41%1.19B
-7.93%1.56B
-7.30%1.53B
-4.23%1.7B
-3.76%1.65B
0.11%1.77B
Fixed time deposit-current assets
136.05%252.24M
-37.69%140.85M
-46.13%106.86M
39.15%226.04M
75.24%198.34M
38.73%162.45M
-53.83%113.18M
--117.1M
--245.15M
----
Secured deposit
3.00%47.65M
-17.61%74.6M
-64.20%46.26M
30.61%90.55M
27.89%129.24M
-39.94%69.33M
-6.34%101.06M
-18.17%115.43M
-19.30%107.9M
-7.01%141.06M
Financial assets at fair value-current assets
--29.99M
----
----
-79.04%526K
-88.77%1.97M
9.52%2.51M
464.15%17.5M
76.10%2.29M
110.31%3.1M
-16.60%1.3M
Adjustment items of current assets
--100K
----
----
----
----
----
----
----
----
----
Total current assets
-3.90%5.27B
-10.82%5.8B
-19.70%5.48B
-10.87%6.51B
-10.32%6.83B
-10.05%7.3B
-7.31%7.62B
-0.80%8.12B
-0.13%8.22B
2.40%8.18B
Non-current assets
Property, plant and equipment
-9.98%838.23M
-9.47%864.46M
-13.65%931.17M
-14.46%954.88M
-9.26%1.08B
-8.66%1.12B
-11.82%1.19B
-7.82%1.22B
-0.70%1.35B
6.67%1.33B
Interests in Joint Venture
86.37%5.13M
115.83%3.8M
135.33%2.75M
-64.60%1.76M
-81.71%1.17M
-71.81%4.98M
-65.18%6.39M
6.85%17.66M
54.81%18.35M
--16.52M
Fixed time deposit-non-current assets
----
----
----
----
-68.66%109.95M
-52.38%172.85M
36.31%350.86M
--363.01M
--257.41M
----
Secured deposits-non-current assets
-63.59%5.97M
-54.86%9.56M
-29.73%16.4M
-15.85%21.18M
-13.80%23.34M
-17.63%25.17M
3.37%27.08M
-12.65%30.56M
-0.65%26.2M
-43.06%34.98M
Financial assets at fair value-non-current assets
29.51%97.43M
23.34%75.25M
-10.57%75.23M
-40.19%61.01M
-6.40%84.12M
9.15%102M
-0.73%89.87M
208.25%93.44M
193.46%90.53M
8.30%30.31M
Intangible assets
-1.59%545.48M
-18.95%551.48M
17.48%554.3M
-1.01%680.4M
-35.02%471.82M
-8.37%687.37M
-9.94%726.15M
-12.49%750.12M
-8.54%806.27M
-2.27%857.21M
Goodwill
0.99%68.87M
-67.81%74.98M
-35.38%68.19M
-4.06%232.91M
-56.53%105.53M
0.00%242.77M
0.00%242.77M
-4.07%242.77M
-4.07%242.77M
0.00%253.08M
Deferred tax assets
-16.63%33.42M
-5.47%37.21M
-6.85%40.09M
-13.23%39.36M
-27.78%43.03M
-78.70%45.36M
-73.59%59.58M
3.78%212.99M
5.78%225.61M
12.98%205.24M
Total non-current assets
-0.41%1.95B
-14.72%1.9B
-11.50%1.95B
-17.29%2.22B
-25.35%2.21B
-15.81%2.69B
-10.19%2.96B
5.82%3.19B
6.40%3.29B
5.15%3.02B
Total assets
-2.98%7.22B
-11.81%7.7B
-17.70%7.44B
-12.60%8.73B
-14.53%9.04B
-11.67%9.99B
-8.14%10.58B
0.98%11.31B
1.65%11.51B
3.13%11.2B
Liabilities
Current liabilities
Accounts payable
-13.39%2.35B
-18.44%2.64B
-25.31%2.71B
-16.95%3.24B
-10.31%3.63B
-10.82%3.9B
-10.85%4.05B
10.69%4.37B
12.75%4.54B
5.00%3.95B
Tax payable
9.19%86.8M
2.54%81.49M
1.58%79.49M
-16.76%79.47M
9.59%78.26M
16.11%95.47M
-2.88%71.41M
-1.04%82.23M
-6.51%73.53M
-2.52%83.09M
Other payables and accrued expenses
-29.20%471.92M
-9.81%482.38M
23.11%666.59M
-10.09%534.86M
-5.26%541.45M
-0.25%594.9M
-8.30%571.51M
-0.44%596.42M
-26.23%623.22M
-13.75%599.03M
Bank loans and overdrafts
-62.83%155.2M
-59.46%234.96M
-41.02%417.6M
-40.12%579.64M
-5.85%707.98M
13.64%968.03M
16.64%751.99M
-38.74%851.8M
-33.68%644.74M
156.14%1.39B
Provision-current liabilities
-20.51%45.29M
4.50%60.96M
-3.51%56.98M
-14.97%58.33M
-15.98%59.05M
-6.55%68.6M
-6.65%70.28M
-2.16%73.41M
1.31%75.29M
6.20%75.03M
Special items of current liabilities
----
----
-29.51%173.48M
--243.13M
--246.12M
----
----
----
----
----
Total current liabilities
-24.30%3.11B
-26.04%3.5B
-22.00%4.11B
-15.86%4.73B
-4.53%5.27B
-5.86%5.63B
-7.46%5.52B
-1.99%5.98B
-0.65%5.96B
18.28%6.1B
Net current assets
57.00%2.16B
29.82%2.3B
-11.98%1.38B
5.89%1.77B
-25.54%1.56B
-21.75%1.67B
-6.92%2.1B
2.68%2.14B
1.28%2.26B
-26.48%2.08B
Total assets less current liabilities
23.31%4.11B
5.04%4.2B
-11.70%3.33B
-8.39%4B
-25.43%3.77B
-18.19%4.36B
-8.86%5.06B
4.54%5.33B
4.26%5.55B
-10.57%5.1B
Non-current liabilities
Long-term bank loan
35.19%572.63M
137.53%742.49M
381.54%423.57M
--312.59M
-85.09%87.96M
----
-26.25%590M
--760M
94.98%800M
----
Financial lease liabilities-non-current liabilities
167.13%105.18M
15.30%46.29M
-7.55%39.37M
1.46%40.14M
-9.78%42.59M
-11.54%39.56M
-21.72%47.21M
-40.19%44.73M
-41.79%60.3M
11.04%74.78M
Deferred tax liability
1.64%138.63M
-3.77%138.19M
27.77%136.39M
-17.20%143.61M
-36.14%106.75M
9.30%173.44M
1.88%167.15M
7.72%158.69M
10.48%164.06M
-0.68%147.32M
Deferred income-non-current liabilities
1.72%18.76M
-1.98%18.73M
-8.29%18.45M
-5.95%19.11M
26.85%20.11M
--20.32M
--15.86M
----
----
----
Special items of non-current liabilities
----
----
----
----
----
-19.79%261.2M
-20.06%274.03M
16.00%325.66M
206.30%342.77M
--280.74M
Total non-current liabilities
35.19%835.19M
83.47%945.7M
139.99%617.78M
4.23%515.44M
-76.48%257.41M
-61.64%494.52M
-19.96%1.09B
156.36%1.29B
76.56%1.37B
-55.75%502.84M
Total liabilities
-16.53%3.95B
-15.29%4.45B
-14.45%4.73B
-14.24%5.25B
-16.44%5.52B
-15.75%6.12B
-9.79%6.61B
10.07%7.27B
8.17%7.33B
4.91%6.6B
Total assets less total liabilities
20.60%3.27B
-6.57%3.25B
-22.81%2.71B
-10.00%3.48B
-11.34%3.52B
-4.34%3.87B
-5.24%3.96B
-12.06%4.04B
-8.05%4.18B
0.68%4.6B
Total equity and non-current liabilities
23.31%4.11B
5.04%4.2B
-11.70%3.33B
-8.39%4B
-25.43%3.77B
-18.19%4.36B
-8.86%5.06B
4.54%5.33B
4.26%5.55B
-10.57%5.1B
Equity
Share capital
13.42%313.35M
12.35%310.41M
-0.11%276.26M
-0.54%276.28M
-0.52%276.58M
-0.06%277.79M
0.05%278.02M
0.78%277.96M
1.03%277.89M
0.61%275.79M
Reserve
21.32%2.91B
-3.88%2.9B
-22.78%2.4B
-10.72%3.02B
-10.55%3.11B
-4.13%3.38B
-1.32%3.47B
-9.20%3.53B
-8.69%3.52B
1.19%3.89B
Special items of shareholders' rights and interests
0.00%-22.82M
----
0.00%-22.82M
----
---22.82M
----
----
----
----
----
Shareholders' Equity
20.68%3.2B
-2.54%3.19B
-21.07%2.65B
-9.73%3.27B
-9.87%3.36B
-4.17%3.63B
-1.23%3.73B
-8.59%3.78B
-8.09%3.77B
1.16%4.14B
Non-controlling interest
17.39%71.58M
-70.52%60.88M
-60.59%60.98M
-14.15%206.52M
-34.55%154.73M
-6.83%240.54M
-42.21%236.42M
-43.55%258.19M
-7.68%409.1M
-3.48%457.35M
Total equity
20.60%3.27B
-6.57%3.25B
-22.81%2.71B
-10.00%3.48B
-11.34%3.52B
-4.34%3.87B
-5.24%3.96B
-12.06%4.04B
-8.05%4.18B
0.68%4.6B
Total equity and total liabilities
-2.98%7.22B
-11.81%7.7B
-17.70%7.44B
-12.60%8.73B
-14.53%9.04B
-11.67%9.99B
-8.14%10.58B
0.98%11.31B
1.65%11.51B
3.13%11.2B
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
--
Unqualified Opinion
--
Auditor
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
Ernst & Young
--
(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 -12.82%815.05M-24.92%872.15M-29.38%934.87M3.67%1.16B-8.57%1.32B-19.28%1.12B6.75%1.45B-1.28%1.39B6.31%1.36B-1.39%1.41B
Accounts receivable -18.78%2.07B-28.75%2.26B-27.21%2.55B-17.21%3.18B-9.27%3.5B-6.97%3.84B-6.45%3.86B-0.56%4.13B-0.04%4.13B7.82%4.15B
Notes receivable -49.41%72.72M54.65%157.37M49.37%143.73M6.48%101.76M-14.52%96.23M-43.71%95.57M15.93%112.57M114.85%169.78M-27.60%97.11M61.30%79.02M
Advance deposits and other receivables 2.63%293.5M-18.56%252.98M-26.35%285.99M-30.66%310.63M-9.81%388.32M-10.16%448M-31.33%430.57M-20.98%498.64M-24.98%626.99M-14.85%631.06M
Cash and equivalents 19.18%1.69B41.90%2.04B19.18%1.42B-8.05%1.44B-22.41%1.19B-7.93%1.56B-7.30%1.53B-4.23%1.7B-3.76%1.65B0.11%1.77B
Fixed time deposit-current assets 136.05%252.24M-37.69%140.85M-46.13%106.86M39.15%226.04M75.24%198.34M38.73%162.45M-53.83%113.18M--117.1M--245.15M----
Secured deposit 3.00%47.65M-17.61%74.6M-64.20%46.26M30.61%90.55M27.89%129.24M-39.94%69.33M-6.34%101.06M-18.17%115.43M-19.30%107.9M-7.01%141.06M
Financial assets at fair value-current assets --29.99M---------79.04%526K-88.77%1.97M9.52%2.51M464.15%17.5M76.10%2.29M110.31%3.1M-16.60%1.3M
Adjustment items of current assets --100K------------------------------------
Total current assets -3.90%5.27B-10.82%5.8B-19.70%5.48B-10.87%6.51B-10.32%6.83B-10.05%7.3B-7.31%7.62B-0.80%8.12B-0.13%8.22B2.40%8.18B
Non-current assets
Property, plant and equipment -9.98%838.23M-9.47%864.46M-13.65%931.17M-14.46%954.88M-9.26%1.08B-8.66%1.12B-11.82%1.19B-7.82%1.22B-0.70%1.35B6.67%1.33B
Interests in Joint Venture 86.37%5.13M115.83%3.8M135.33%2.75M-64.60%1.76M-81.71%1.17M-71.81%4.98M-65.18%6.39M6.85%17.66M54.81%18.35M--16.52M
Fixed time deposit-non-current assets -----------------68.66%109.95M-52.38%172.85M36.31%350.86M--363.01M--257.41M----
Secured deposits-non-current assets -63.59%5.97M-54.86%9.56M-29.73%16.4M-15.85%21.18M-13.80%23.34M-17.63%25.17M3.37%27.08M-12.65%30.56M-0.65%26.2M-43.06%34.98M
Financial assets at fair value-non-current assets 29.51%97.43M23.34%75.25M-10.57%75.23M-40.19%61.01M-6.40%84.12M9.15%102M-0.73%89.87M208.25%93.44M193.46%90.53M8.30%30.31M
Intangible assets -1.59%545.48M-18.95%551.48M17.48%554.3M-1.01%680.4M-35.02%471.82M-8.37%687.37M-9.94%726.15M-12.49%750.12M-8.54%806.27M-2.27%857.21M
Goodwill 0.99%68.87M-67.81%74.98M-35.38%68.19M-4.06%232.91M-56.53%105.53M0.00%242.77M0.00%242.77M-4.07%242.77M-4.07%242.77M0.00%253.08M
Deferred tax assets -16.63%33.42M-5.47%37.21M-6.85%40.09M-13.23%39.36M-27.78%43.03M-78.70%45.36M-73.59%59.58M3.78%212.99M5.78%225.61M12.98%205.24M
Total non-current assets -0.41%1.95B-14.72%1.9B-11.50%1.95B-17.29%2.22B-25.35%2.21B-15.81%2.69B-10.19%2.96B5.82%3.19B6.40%3.29B5.15%3.02B
Total assets -2.98%7.22B-11.81%7.7B-17.70%7.44B-12.60%8.73B-14.53%9.04B-11.67%9.99B-8.14%10.58B0.98%11.31B1.65%11.51B3.13%11.2B
Liabilities
Current liabilities
Accounts payable -13.39%2.35B-18.44%2.64B-25.31%2.71B-16.95%3.24B-10.31%3.63B-10.82%3.9B-10.85%4.05B10.69%4.37B12.75%4.54B5.00%3.95B
Tax payable 9.19%86.8M2.54%81.49M1.58%79.49M-16.76%79.47M9.59%78.26M16.11%95.47M-2.88%71.41M-1.04%82.23M-6.51%73.53M-2.52%83.09M
Other payables and accrued expenses -29.20%471.92M-9.81%482.38M23.11%666.59M-10.09%534.86M-5.26%541.45M-0.25%594.9M-8.30%571.51M-0.44%596.42M-26.23%623.22M-13.75%599.03M
Bank loans and overdrafts -62.83%155.2M-59.46%234.96M-41.02%417.6M-40.12%579.64M-5.85%707.98M13.64%968.03M16.64%751.99M-38.74%851.8M-33.68%644.74M156.14%1.39B
Provision-current liabilities -20.51%45.29M4.50%60.96M-3.51%56.98M-14.97%58.33M-15.98%59.05M-6.55%68.6M-6.65%70.28M-2.16%73.41M1.31%75.29M6.20%75.03M
Special items of current liabilities ---------29.51%173.48M--243.13M--246.12M--------------------
Total current liabilities -24.30%3.11B-26.04%3.5B-22.00%4.11B-15.86%4.73B-4.53%5.27B-5.86%5.63B-7.46%5.52B-1.99%5.98B-0.65%5.96B18.28%6.1B
Net current assets 57.00%2.16B29.82%2.3B-11.98%1.38B5.89%1.77B-25.54%1.56B-21.75%1.67B-6.92%2.1B2.68%2.14B1.28%2.26B-26.48%2.08B
Total assets less current liabilities 23.31%4.11B5.04%4.2B-11.70%3.33B-8.39%4B-25.43%3.77B-18.19%4.36B-8.86%5.06B4.54%5.33B4.26%5.55B-10.57%5.1B
Non-current liabilities
Long-term bank loan 35.19%572.63M137.53%742.49M381.54%423.57M--312.59M-85.09%87.96M-----26.25%590M--760M94.98%800M----
Financial lease liabilities-non-current liabilities 167.13%105.18M15.30%46.29M-7.55%39.37M1.46%40.14M-9.78%42.59M-11.54%39.56M-21.72%47.21M-40.19%44.73M-41.79%60.3M11.04%74.78M
Deferred tax liability 1.64%138.63M-3.77%138.19M27.77%136.39M-17.20%143.61M-36.14%106.75M9.30%173.44M1.88%167.15M7.72%158.69M10.48%164.06M-0.68%147.32M
Deferred income-non-current liabilities 1.72%18.76M-1.98%18.73M-8.29%18.45M-5.95%19.11M26.85%20.11M--20.32M--15.86M------------
Special items of non-current liabilities ---------------------19.79%261.2M-20.06%274.03M16.00%325.66M206.30%342.77M--280.74M
Total non-current liabilities 35.19%835.19M83.47%945.7M139.99%617.78M4.23%515.44M-76.48%257.41M-61.64%494.52M-19.96%1.09B156.36%1.29B76.56%1.37B-55.75%502.84M
Total liabilities -16.53%3.95B-15.29%4.45B-14.45%4.73B-14.24%5.25B-16.44%5.52B-15.75%6.12B-9.79%6.61B10.07%7.27B8.17%7.33B4.91%6.6B
Total assets less total liabilities 20.60%3.27B-6.57%3.25B-22.81%2.71B-10.00%3.48B-11.34%3.52B-4.34%3.87B-5.24%3.96B-12.06%4.04B-8.05%4.18B0.68%4.6B
Total equity and non-current liabilities 23.31%4.11B5.04%4.2B-11.70%3.33B-8.39%4B-25.43%3.77B-18.19%4.36B-8.86%5.06B4.54%5.33B4.26%5.55B-10.57%5.1B
Equity
Share capital 13.42%313.35M12.35%310.41M-0.11%276.26M-0.54%276.28M-0.52%276.58M-0.06%277.79M0.05%278.02M0.78%277.96M1.03%277.89M0.61%275.79M
Reserve 21.32%2.91B-3.88%2.9B-22.78%2.4B-10.72%3.02B-10.55%3.11B-4.13%3.38B-1.32%3.47B-9.20%3.53B-8.69%3.52B1.19%3.89B
Special items of shareholders' rights and interests 0.00%-22.82M----0.00%-22.82M-------22.82M--------------------
Shareholders' Equity 20.68%3.2B-2.54%3.19B-21.07%2.65B-9.73%3.27B-9.87%3.36B-4.17%3.63B-1.23%3.73B-8.59%3.78B-8.09%3.77B1.16%4.14B
Non-controlling interest 17.39%71.58M-70.52%60.88M-60.59%60.98M-14.15%206.52M-34.55%154.73M-6.83%240.54M-42.21%236.42M-43.55%258.19M-7.68%409.1M-3.48%457.35M
Total equity 20.60%3.27B-6.57%3.25B-22.81%2.71B-10.00%3.48B-11.34%3.52B-4.34%3.87B-5.24%3.96B-12.06%4.04B-8.05%4.18B0.68%4.6B
Total equity and total liabilities -2.98%7.22B-11.81%7.7B-17.70%7.44B-12.60%8.73B-14.53%9.04B-11.67%9.99B-8.14%10.58B0.98%11.31B1.65%11.51B3.13%11.2B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--Ernst & Young--

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