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PERFECT OPT (08311)

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Market Closed May 22 11:14 CST
96.44MMarket Cap-8.13P/E (TTM)

PERFECT OPT (08311) Balance Sheet

All
YOY yoy
Hide blank lines yoy
(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
-13.66%4.37M
33.59%14.61M
-71.74%5.06M
-46.38%10.94M
-17.64%17.91M
-17.21%20.39M
-49.58%21.74M
-71.87%24.63M
35.17%43.13M
153.56%87.56M
Accounts receivable
19.81%5.84M
-50.77%4.62M
-38.68%4.87M
34.29%9.39M
-20.81%7.94M
-70.25%6.99M
-21.39%10.03M
27.32%23.5M
-62.48%12.76M
12.48%18.45M
Cash and equivalents
-25.25%18.24M
-59.37%15.1M
-48.48%24.41M
-48.28%37.17M
-44.73%47.37M
-0.06%71.87M
-3.17%85.71M
-11.86%71.91M
15.85%88.51M
85.12%81.59M
Financial assets at fair value-current assets
-40.44%9.91M
--9.58M
--16.64M
----
----
----
----
----
----
----
Total current assets
-24.75%38.36M
-23.62%43.91M
-30.38%50.98M
-42.07%57.5M
-37.67%73.22M
-17.32%99.25M
-18.64%117.48M
-36.02%120.04M
1.46%144.4M
97.45%187.6M
Non-current assets
Property, plant and equipment
-30.96%475K
-24.14%553K
307.10%688K
594.29%729K
62.50%169K
-31.82%105K
-59.85%104K
-66.08%154K
-68.98%259K
-61.43%454K
Financial assets at fair value-non-current assets
----
----
----
55.50%50.93M
42.25%35.85M
61.75%32.75M
-34.48%25.2M
-66.29%20.25M
-35.41%38.46M
4.01%60.06M
Intangible assets
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
0.00%5.32M
Deferred tax assets
----
----
----
-11.54%69K
-12.66%69K
-17.02%78K
-15.96%79K
-40.13%94K
-45.03%94K
0.64%157K
Total non-current assets
-19.60%5.93M
-87.18%7.47M
-82.81%7.38M
28.60%58.27M
18.31%42.91M
46.58%45.32M
-29.38%36.27M
-59.88%30.92M
-33.84%51.35M
0.67%77.05M
Total assets
-24.10%44.29M
-55.62%51.38M
-49.75%58.36M
-19.92%115.77M
-24.47%116.13M
-4.23%144.57M
-21.46%153.75M
-42.96%150.95M
-11.00%195.75M
54.27%264.65M
Liabilities
Current liabilities
Accounts payable
30.21%10.74M
-14.90%15.78M
-56.66%8.25M
-35.04%18.54M
-44.77%19.03M
-5.81%28.55M
-56.02%34.46M
-71.51%30.31M
36.86%78.36M
1,118.64%106.39M
Tax payable
----
----
----
----
0.00%395K
-88.78%395K
--395K
--3.52M
----
----
Bank loans and overdrafts
3.50%769K
4.43%754K
4.80%743K
3.44%722K
2.75%709K
0.87%698K
1.02%690K
--692K
--683K
----
Financial lease liabilities-current liabilities
-98.16%16K
-92.39%163K
-68.79%869K
-40.62%2.14M
-12.18%2.78M
15.46%3.61M
-17.28%3.17M
-39.41%3.12M
-12.35%3.83M
26.59%5.16M
Total current liabilities
16.88%11.53M
-22.00%16.7M
-56.98%9.86M
-35.61%21.41M
-40.80%22.92M
-11.69%33.25M
-53.28%38.72M
-66.25%37.64M
34.48%82.87M
771.23%111.54M
Net current assets
-34.74%26.83M
-24.59%27.22M
-18.26%41.12M
-45.32%36.09M
-36.14%50.3M
-19.89%66.01M
28.02%78.76M
8.32%82.39M
-23.75%61.52M
-7.48%76.06M
Total assets less current liabilities
-32.44%32.77M
-63.24%34.68M
-47.97%48.5M
-15.23%94.36M
-18.97%93.21M
-1.75%111.32M
1.91%115.03M
-26.00%113.31M
-28.70%112.88M
-3.55%153.11M
Non-current liabilities
Long-term bank loan
-25.08%2.3M
-22.05%2.69M
-19.53%3.07M
-17.28%3.45M
-15.63%3.81M
-14.21%4.17M
-13.24%4.52M
--4.86M
--5.21M
----
Financial lease liabilities-non-current liabilities
----
----
-97.43%16K
-91.74%158K
-47.07%623K
165.33%1.91M
-35.08%1.18M
-86.99%721K
-74.79%1.81M
-20.95%5.54M
Deferred tax liability
633.33%22K
--6K
--3K
----
----
----
----
----
----
----
Total non-current liabilities
-24.83%2.32M
-25.31%2.69M
-30.41%3.09M
-40.71%3.6M
-22.13%4.43M
9.00%6.08M
-18.88%5.69M
0.61%5.58M
-2.41%7.02M
-20.95%5.54M
Total liabilities
6.94%13.85M
-22.48%19.39M
-52.67%12.95M
-36.40%25.01M
-38.41%27.36M
-9.02%39.32M
-50.59%44.41M
-63.09%43.22M
30.63%89.89M
490.90%117.09M
Total assets less total liabilities
-32.95%30.45M
-64.75%31.99M
-48.85%45.41M
-13.76%90.76M
-18.81%88.78M
-2.31%105.24M
3.29%109.34M
-27.00%107.73M
-29.95%105.86M
-2.75%147.57M
Total equity and non-current liabilities
-32.44%32.77M
-63.24%34.68M
-47.97%48.5M
-15.23%94.36M
-18.97%93.21M
-1.75%111.32M
1.91%115.03M
-26.00%113.31M
-28.70%112.88M
-3.55%153.11M
Equity
Share capital
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
0.00%14.84M
Reserve
-1.30%114.89M
-0.18%116.03M
0.16%116.4M
-0.21%116.24M
0.14%116.22M
0.39%116.49M
-0.09%116.06M
-0.22%116.03M
-0.17%116.17M
-0.55%116.28M
Retained profit
-15.30%-94.16M
-158.26%-94.29M
-110.70%-81.67M
-55.26%-36.51M
-97.19%-38.76M
-11.03%-23.52M
17.04%-19.66M
-223.63%-21.18M
-217.51%-23.69M
-12.47%17.13M
Shareholders' Equity
-28.25%35.57M
-61.32%36.58M
-46.29%49.57M
-12.28%94.57M
-17.03%92.3M
-1.71%107.81M
3.66%111.24M
-26.01%109.69M
-29.10%107.31M
-2.04%148.25M
Non-controlling interest
-23.11%-5.13M
-20.57%-4.59M
-18.30%-4.16M
-48.21%-3.81M
-84.92%-3.52M
-31.15%-2.57M
-31.15%-1.9M
-186.26%-1.96M
-492.24%-1.45M
-271.43%-684K
Total equity
-32.95%30.45M
-64.75%31.99M
-48.85%45.41M
-13.76%90.76M
-18.81%88.78M
-2.31%105.24M
3.29%109.34M
-27.00%107.73M
-29.95%105.86M
-2.75%147.57M
Total equity and total liabilities
-24.10%44.29M
-55.62%51.38M
-49.75%58.36M
-19.92%115.77M
-24.47%116.13M
-4.23%144.57M
-21.46%153.75M
-42.96%150.95M
-11.00%195.75M
54.27%264.65M
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
--
Auditor
PwC
--
PwC
--
PwC
--
PwC
--
PwC
--
(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 -13.66%4.37M33.59%14.61M-71.74%5.06M-46.38%10.94M-17.64%17.91M-17.21%20.39M-49.58%21.74M-71.87%24.63M35.17%43.13M153.56%87.56M
Accounts receivable 19.81%5.84M-50.77%4.62M-38.68%4.87M34.29%9.39M-20.81%7.94M-70.25%6.99M-21.39%10.03M27.32%23.5M-62.48%12.76M12.48%18.45M
Cash and equivalents -25.25%18.24M-59.37%15.1M-48.48%24.41M-48.28%37.17M-44.73%47.37M-0.06%71.87M-3.17%85.71M-11.86%71.91M15.85%88.51M85.12%81.59M
Financial assets at fair value-current assets -40.44%9.91M--9.58M--16.64M----------------------------
Total current assets -24.75%38.36M-23.62%43.91M-30.38%50.98M-42.07%57.5M-37.67%73.22M-17.32%99.25M-18.64%117.48M-36.02%120.04M1.46%144.4M97.45%187.6M
Non-current assets
Property, plant and equipment -30.96%475K-24.14%553K307.10%688K594.29%729K62.50%169K-31.82%105K-59.85%104K-66.08%154K-68.98%259K-61.43%454K
Financial assets at fair value-non-current assets ------------55.50%50.93M42.25%35.85M61.75%32.75M-34.48%25.2M-66.29%20.25M-35.41%38.46M4.01%60.06M
Intangible assets 0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M0.00%5.32M
Deferred tax assets -------------11.54%69K-12.66%69K-17.02%78K-15.96%79K-40.13%94K-45.03%94K0.64%157K
Total non-current assets -19.60%5.93M-87.18%7.47M-82.81%7.38M28.60%58.27M18.31%42.91M46.58%45.32M-29.38%36.27M-59.88%30.92M-33.84%51.35M0.67%77.05M
Total assets -24.10%44.29M-55.62%51.38M-49.75%58.36M-19.92%115.77M-24.47%116.13M-4.23%144.57M-21.46%153.75M-42.96%150.95M-11.00%195.75M54.27%264.65M
Liabilities
Current liabilities
Accounts payable 30.21%10.74M-14.90%15.78M-56.66%8.25M-35.04%18.54M-44.77%19.03M-5.81%28.55M-56.02%34.46M-71.51%30.31M36.86%78.36M1,118.64%106.39M
Tax payable ----------------0.00%395K-88.78%395K--395K--3.52M--------
Bank loans and overdrafts 3.50%769K4.43%754K4.80%743K3.44%722K2.75%709K0.87%698K1.02%690K--692K--683K----
Financial lease liabilities-current liabilities -98.16%16K-92.39%163K-68.79%869K-40.62%2.14M-12.18%2.78M15.46%3.61M-17.28%3.17M-39.41%3.12M-12.35%3.83M26.59%5.16M
Total current liabilities 16.88%11.53M-22.00%16.7M-56.98%9.86M-35.61%21.41M-40.80%22.92M-11.69%33.25M-53.28%38.72M-66.25%37.64M34.48%82.87M771.23%111.54M
Net current assets -34.74%26.83M-24.59%27.22M-18.26%41.12M-45.32%36.09M-36.14%50.3M-19.89%66.01M28.02%78.76M8.32%82.39M-23.75%61.52M-7.48%76.06M
Total assets less current liabilities -32.44%32.77M-63.24%34.68M-47.97%48.5M-15.23%94.36M-18.97%93.21M-1.75%111.32M1.91%115.03M-26.00%113.31M-28.70%112.88M-3.55%153.11M
Non-current liabilities
Long-term bank loan -25.08%2.3M-22.05%2.69M-19.53%3.07M-17.28%3.45M-15.63%3.81M-14.21%4.17M-13.24%4.52M--4.86M--5.21M----
Financial lease liabilities-non-current liabilities ---------97.43%16K-91.74%158K-47.07%623K165.33%1.91M-35.08%1.18M-86.99%721K-74.79%1.81M-20.95%5.54M
Deferred tax liability 633.33%22K--6K--3K----------------------------
Total non-current liabilities -24.83%2.32M-25.31%2.69M-30.41%3.09M-40.71%3.6M-22.13%4.43M9.00%6.08M-18.88%5.69M0.61%5.58M-2.41%7.02M-20.95%5.54M
Total liabilities 6.94%13.85M-22.48%19.39M-52.67%12.95M-36.40%25.01M-38.41%27.36M-9.02%39.32M-50.59%44.41M-63.09%43.22M30.63%89.89M490.90%117.09M
Total assets less total liabilities -32.95%30.45M-64.75%31.99M-48.85%45.41M-13.76%90.76M-18.81%88.78M-2.31%105.24M3.29%109.34M-27.00%107.73M-29.95%105.86M-2.75%147.57M
Total equity and non-current liabilities -32.44%32.77M-63.24%34.68M-47.97%48.5M-15.23%94.36M-18.97%93.21M-1.75%111.32M1.91%115.03M-26.00%113.31M-28.70%112.88M-3.55%153.11M
Equity
Share capital 0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M0.00%14.84M
Reserve -1.30%114.89M-0.18%116.03M0.16%116.4M-0.21%116.24M0.14%116.22M0.39%116.49M-0.09%116.06M-0.22%116.03M-0.17%116.17M-0.55%116.28M
Retained profit -15.30%-94.16M-158.26%-94.29M-110.70%-81.67M-55.26%-36.51M-97.19%-38.76M-11.03%-23.52M17.04%-19.66M-223.63%-21.18M-217.51%-23.69M-12.47%17.13M
Shareholders' Equity -28.25%35.57M-61.32%36.58M-46.29%49.57M-12.28%94.57M-17.03%92.3M-1.71%107.81M3.66%111.24M-26.01%109.69M-29.10%107.31M-2.04%148.25M
Non-controlling interest -23.11%-5.13M-20.57%-4.59M-18.30%-4.16M-48.21%-3.81M-84.92%-3.52M-31.15%-2.57M-31.15%-1.9M-186.26%-1.96M-492.24%-1.45M-271.43%-684K
Total equity -32.95%30.45M-64.75%31.99M-48.85%45.41M-13.76%90.76M-18.81%88.78M-2.31%105.24M3.29%109.34M-27.00%107.73M-29.95%105.86M-2.75%147.57M
Total equity and total liabilities -24.10%44.29M-55.62%51.38M-49.75%58.36M-19.92%115.77M-24.47%116.13M-4.23%144.57M-21.46%153.75M-42.96%150.95M-11.00%195.75M54.27%264.65M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --------Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor PwC--PwC--PwC--PwC--PwC--

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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