V&V TECH (08113) Balance Sheet

0.390
+0.015+4.00%

Market Closed Apr 24 12:00 CST

56.69MMarket Cap16.25P/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

34.03%139.17M

-10.21%88.89M

-5.24%103.84M

-27.73%99M

-22.16%109.58M

-67.44%136.99M

-70.53%140.77M

-1.80%420.7M

99.30%477.69M

53.20%428.4M

Accounts receivable

10.24%150.25M

-2.16%152.51M

15.21%136.3M

19.02%155.87M

-10.30%118.3M

-11.23%130.96M

-8.37%131.88M

-47.70%147.52M

-13.07%143.93M

88.16%282.07M

Related party payments receivable

-43.45%2.37M

--1.21M

--4.19M

----

3,814.29%548K

----

--14K

Withholding and tax receivable

----

-58.33%30K

--140K

-98.33%72K

----

33.53%4.31M

--4.31M

--3.23M

----

Cash and equivalents

104.10%69.3M

-32.88%14.38M

-28.05%33.96M

-77.66%21.42M

-48.65%47.19M

-17.06%95.88M

-7.05%91.9M

2.73%115.6M

-29.86%98.86M

1.54%112.53M

Fixed time deposit-current assets

----

98.80%29.82M

----

--15M

0.00%15M

----

--15M

----

Secured deposit

-59.71%11.7M

--13.88M

0.00%29.04M

----

--29.04M

----

Special items of current assets

-76.05%6.35M

-19.50%21.73M

139.85%26.5M

14.91%26.99M

-56.30%11.05M

199.59%23.49M

298.66%25.28M

-1.06%7.84M

329.38%6.34M

-31.67%7.92M

Total current assets

13.57%379.13M

-12.20%292.59M

5.91%333.85M

-17.17%333.24M

-22.95%315.23M

-42.24%402.32M

-45.09%409.14M

-16.18%696.52M

36.04%745.05M

50.54%830.93M

Non-current assets

Property, plant and equipment

190.14%1.27M

69.58%1.42M

-25.47%436K

-6.07%835K

-48.37%585K

-38.98%889K

-37.95%1.13M

-4.33%1.46M

1.11%1.83M

-19.59%1.52M

Prepaid rent-non-current assets

----

-6.62%790K

1.67%790K

8,360.00%846K

Intangible assets

0.00%266K

Total non-current assets

118.09%1.53M

52.77%1.68M

-17.51%702K

-53.70%1.1M

-78.65%851K

-85.80%2.38M

-56.35%3.99M

41.92%16.75M

-18.33%9.13M

167.43%11.8M

Total assets

13.78%380.66M

-11.98%294.27M

5.84%334.55M

-17.39%334.34M

-23.49%316.08M

-43.26%404.69M

-45.22%413.13M

-15.36%713.27M

34.95%754.18M

51.47%842.73M

Liabilities

Current liabilities

Accounts payable

29.45%118.67M

-10.13%94.9M

-25.18%91.67M

-56.74%105.59M

-17.64%122.52M

-26.30%244.06M

-54.53%148.77M

-22.40%331.14M

5.43%327.18M

62.81%426.71M

Tax payable

-8.70%84K

--67K

8.24%92K

----

-6.59%85K

38.28%177K

-41.29%91K

-98.90%128K

-97.59%155K

124.06%11.62M

Amounts payable to associated parties-current liabilities

66.57%1.11M

316.35%1.73M

9.52%667K

-8.77%416K

82.88%609K

--456K

152.27%333K

----

45.05%132K

----

Bank loans and overdrafts

1.65%153.66M

-31.37%105.81M

28.63%151.16M

43.46%154.16M

-46.69%117.52M

-54.29%107.45M

-27.09%220.43M

29.34%235.08M

453.06%302.34M

50.95%181.75M

Financial lease liabilities-current liabilities

----

-90.27%1.4M

-23.94%2.64M

132.64%14.38M

27.10%3.47M

173.66%6.18M

Total current liabilities

16.36%287.34M

-22.49%203.73M

0.06%246.93M

-27.96%262.83M

-36.04%246.8M

-38.86%364.84M

-40.43%385.87M

-9.28%596.69M

68.46%647.8M

62.27%657.77M

Net current assets

5.62%91.8M

26.21%88.86M

27.01%86.91M

87.86%70.4M

194.04%68.43M

-62.46%37.48M

-76.07%23.27M

-42.35%99.83M

-40.39%97.26M

18.12%173.17M

Total assets less current liabilities

6.52%93.33M

26.62%90.54M

26.46%87.61M

79.41%71.5M

154.16%69.28M

-65.81%39.85M

-74.38%27.26M

-36.97%116.58M

-38.97%106.39M

22.48%184.96M

Non-current liabilities

Financial lease liabilities-non-current liabilities

----

--43K

-98.07%56K

----

-48.24%2.9M

6,808.57%2.42M

Total non-current liabilities

----

--43K

-98.07%56K

----

-48.24%2.9M

6,808.57%2.42M

Total liabilities

16.36%287.34M

-22.49%203.73M

0.06%246.93M

-27.97%262.83M

-36.05%246.8M

-38.85%364.88M

-40.69%385.93M

-9.62%596.69M

66.79%650.7M

62.85%660.19M

Total assets less total liabilities

6.52%93.33M

26.62%90.54M

26.46%87.61M

79.61%71.5M

154.69%69.28M

-65.85%39.81M

-73.71%27.2M

-36.14%116.58M

-38.66%103.49M

20.91%182.55M

Total equity and non-current liabilities

----

--39.85M

-74.38%27.26M

----

-38.97%106.39M

22.48%184.96M

Equity

Share capital

0.00%14.54M

49.99%14.54M

48.45%9.69M

0.00%6.53M

Reserve

7.82%78.79M

22.96%76M

22.63%73.08M

85.72%61.81M

188.23%59.59M

-69.76%33.28M

-78.68%20.68M

-37.48%110.05M

-40.22%96.96M

21.86%176.02M

Shareholders' Equity

6.52%93.33M

26.62%90.54M

26.46%87.61M

79.61%71.5M

154.69%69.28M

-65.85%39.81M

-73.71%27.2M

-36.14%116.58M

-38.66%103.49M

20.91%182.55M

Total equity

6.52%93.33M

26.62%90.54M

26.46%87.61M

79.61%71.5M

154.69%69.28M

-65.85%39.81M

-73.71%27.2M

-36.14%116.58M

-38.66%103.49M

20.91%182.55M

Total equity and total liabilities

13.78%380.66M

-11.98%294.27M

5.84%334.55M

-17.39%334.34M

-23.49%316.08M

-43.26%404.69M

-45.22%413.13M

-15.36%713.27M

34.95%754.18M

51.47%842.73M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Zhuojian Certified Public Accountants Co., Ltd.

Hong Kong Lixin Dehao 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	34.03%139.17M	-10.21%88.89M	-5.24%103.84M	-27.73%99M	-22.16%109.58M	-67.44%136.99M	-70.53%140.77M	-1.80%420.7M	99.30%477.69M	53.20%428.4M
Accounts receivable	10.24%150.25M	-2.16%152.51M	15.21%136.3M	19.02%155.87M	-10.30%118.3M	-11.23%130.96M	-8.37%131.88M	-47.70%147.52M	-13.07%143.93M	88.16%282.07M
Related party payments receivable	-43.45%2.37M	--1.21M	--4.19M	----	----	----	----	3,814.29%548K	----	--14K
Withholding and tax receivable	----	----	-58.33%30K	--140K	-98.33%72K	----	33.53%4.31M	--4.31M	--3.23M	----
Cash and equivalents	104.10%69.3M	-32.88%14.38M	-28.05%33.96M	-77.66%21.42M	-48.65%47.19M	-17.06%95.88M	-7.05%91.9M	2.73%115.6M	-29.86%98.86M	1.54%112.53M
Fixed time deposit-current assets	----	----	----	98.80%29.82M	----	--15M	0.00%15M	----	--15M	----
Secured deposit	-59.71%11.7M	--13.88M	0.00%29.04M	----	--29.04M	----	----	----	----	----
Special items of current assets	-76.05%6.35M	-19.50%21.73M	139.85%26.5M	14.91%26.99M	-56.30%11.05M	199.59%23.49M	298.66%25.28M	-1.06%7.84M	329.38%6.34M	-31.67%7.92M
Total current assets	13.57%379.13M	-12.20%292.59M	5.91%333.85M	-17.17%333.24M	-22.95%315.23M	-42.24%402.32M	-45.09%409.14M	-16.18%696.52M	36.04%745.05M	50.54%830.93M
Non-current assets
Property, plant and equipment	190.14%1.27M	69.58%1.42M	-25.47%436K	-6.07%835K	-48.37%585K	-38.98%889K	-37.95%1.13M	-4.33%1.46M	1.11%1.83M	-19.59%1.52M
Prepaid rent-non-current assets	----	----	----	----	----	----	----	-6.62%790K	1.67%790K	8,360.00%846K
Intangible assets	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K	0.00%266K
Total non-current assets	118.09%1.53M	52.77%1.68M	-17.51%702K	-53.70%1.1M	-78.65%851K	-85.80%2.38M	-56.35%3.99M	41.92%16.75M	-18.33%9.13M	167.43%11.8M
Total assets	13.78%380.66M	-11.98%294.27M	5.84%334.55M	-17.39%334.34M	-23.49%316.08M	-43.26%404.69M	-45.22%413.13M	-15.36%713.27M	34.95%754.18M	51.47%842.73M
Liabilities
Current liabilities
Accounts payable	29.45%118.67M	-10.13%94.9M	-25.18%91.67M	-56.74%105.59M	-17.64%122.52M	-26.30%244.06M	-54.53%148.77M	-22.40%331.14M	5.43%327.18M	62.81%426.71M
Tax payable	-8.70%84K	--67K	8.24%92K	----	-6.59%85K	38.28%177K	-41.29%91K	-98.90%128K	-97.59%155K	124.06%11.62M
Amounts payable to associated parties-current liabilities	66.57%1.11M	316.35%1.73M	9.52%667K	-8.77%416K	82.88%609K	--456K	152.27%333K	----	45.05%132K	----
Bank loans and overdrafts	1.65%153.66M	-31.37%105.81M	28.63%151.16M	43.46%154.16M	-46.69%117.52M	-54.29%107.45M	-27.09%220.43M	29.34%235.08M	453.06%302.34M	50.95%181.75M
Financial lease liabilities-current liabilities	----	----	----	----	----	-90.27%1.4M	-23.94%2.64M	132.64%14.38M	27.10%3.47M	173.66%6.18M
Total current liabilities	16.36%287.34M	-22.49%203.73M	0.06%246.93M	-27.96%262.83M	-36.04%246.8M	-38.86%364.84M	-40.43%385.87M	-9.28%596.69M	68.46%647.8M	62.27%657.77M
Net current assets	5.62%91.8M	26.21%88.86M	27.01%86.91M	87.86%70.4M	194.04%68.43M	-62.46%37.48M	-76.07%23.27M	-42.35%99.83M	-40.39%97.26M	18.12%173.17M
Total assets less current liabilities	6.52%93.33M	26.62%90.54M	26.46%87.61M	79.41%71.5M	154.16%69.28M	-65.81%39.85M	-74.38%27.26M	-36.97%116.58M	-38.97%106.39M	22.48%184.96M
Non-current liabilities
Financial lease liabilities-non-current liabilities	----	----	----	----	----	--43K	-98.07%56K	----	-48.24%2.9M	6,808.57%2.42M
Total non-current liabilities	----	----	----	----	----	--43K	-98.07%56K	----	-48.24%2.9M	6,808.57%2.42M
Total liabilities	16.36%287.34M	-22.49%203.73M	0.06%246.93M	-27.97%262.83M	-36.05%246.8M	-38.85%364.88M	-40.69%385.93M	-9.62%596.69M	66.79%650.7M	62.85%660.19M
Total assets less total liabilities	6.52%93.33M	26.62%90.54M	26.46%87.61M	79.61%71.5M	154.69%69.28M	-65.85%39.81M	-73.71%27.2M	-36.14%116.58M	-38.66%103.49M	20.91%182.55M
Total equity and non-current liabilities	----	----	----	----	----	--39.85M	-74.38%27.26M	----	-38.97%106.39M	22.48%184.96M
Equity
Share capital	0.00%14.54M	49.99%14.54M	49.99%14.54M	48.45%9.69M	48.45%9.69M	0.00%6.53M	0.00%6.53M	0.00%6.53M	0.00%6.53M	0.00%6.53M
Reserve	7.82%78.79M	22.96%76M	22.63%73.08M	85.72%61.81M	188.23%59.59M	-69.76%33.28M	-78.68%20.68M	-37.48%110.05M	-40.22%96.96M	21.86%176.02M
Shareholders' Equity	6.52%93.33M	26.62%90.54M	26.46%87.61M	79.61%71.5M	154.69%69.28M	-65.85%39.81M	-73.71%27.2M	-36.14%116.58M	-38.66%103.49M	20.91%182.55M
Total equity	6.52%93.33M	26.62%90.54M	26.46%87.61M	79.61%71.5M	154.69%69.28M	-65.85%39.81M	-73.71%27.2M	-36.14%116.58M	-38.66%103.49M	20.91%182.55M
Total equity and total liabilities	13.78%380.66M	-11.98%294.27M	5.84%334.55M	-17.39%334.34M	-23.49%316.08M	-43.26%404.69M	-45.22%413.13M	-15.36%713.27M	34.95%754.18M	51.47%842.73M
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	Zhuojian Certified Public Accountants Co., Ltd.	--	Zhuojian Certified Public Accountants Co., Ltd.	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao 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.

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