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TOPSTANDARDCORP (08510)

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  • 0.200
  • 0.0000.00%
Market Closed May 22 09:03 CST
47.78MMarket Cap-50.00P/E (TTM)

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Revenue Breakdown

Financial Indicators

Income Statement

Balance Sheet

Cash Flow

TOPSTANDARDCORP (08510) 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
-10.11%720K
69.38%708K
99.25%801K
21.87%418K
-30.93%402K
1,917.65%343K
136.59%582K
-83.81%17K
153.61%246K
--105K
Accounts receivable
169.51%3.03M
400.00%2.83M
38.89%1.13M
-30.84%565K
-30.23%810K
42.58%817K
125.00%1.16M
-33.83%573K
-56.93%516K
--866K
Related party payments receivable
5,047.62%4.32M
147.06%84K
147.06%84K
--34K
-61.80%34K
----
--89K
----
----
----
Withholding and tax receivable
--16K
----
----
----
----
----
----
----
----
----
Cash and equivalents
-35.01%1.68M
-2.12%922K
7.00%2.59M
184.59%942K
104.92%2.42M
-92.75%331K
-60.48%1.18M
-5.80%4.56M
-66.94%2.98M
--4.84M
Secured deposit
----
----
----
----
----
----
----
----
--11.81M
----
Total current assets
112.67%9.77M
131.70%4.54M
25.48%4.6M
31.39%1.96M
21.62%3.66M
-71.07%1.49M
-80.65%3.01M
-11.38%5.15M
50.76%15.56M
--5.82M
Non-current assets
Property, plant and equipment
-18.52%550K
-86.84%620K
-87.79%675K
-0.36%4.71M
58.79%5.53M
9.24%4.73M
--3.48M
165.46%4.33M
----
--1.63M
Advance payment
-77.58%215K
-36.86%723K
-36.19%959K
-16.36%1.15M
17.88%1.5M
-11.16%1.37M
22.48%1.28M
706.81%1.54M
-56.46%1.04M
--191K
Associated company interest
----
-25.19%101K
-26.80%183K
-15.63%135K
--250K
--160K
----
----
----
----
Goodwill
----
----
----
----
----
0.00%109K
0.00%109K
--109K
--109K
----
Deferred tax assets
----
----
----
--316K
--316K
----
----
----
----
----
Total non-current assets
-57.90%765K
-88.58%1.44M
-84.61%1.82M
70.03%12.65M
66.31%11.81M
-5.97%7.44M
517.48%7.1M
311.98%7.91M
-51.90%1.15M
--1.92M
Total assets
64.33%10.54M
-59.04%5.98M
-58.56%6.41M
63.58%14.61M
53.01%15.47M
-31.65%8.93M
-39.47%10.11M
68.88%13.06M
31.45%16.71M
--7.74M
Liabilities
Current liabilities
Accounts payable
18.92%12.07M
18.80%10.61M
45.77%10.15M
13.61%8.93M
-52.56%6.97M
-35.29%7.86M
22.91%14.68M
-16.01%12.15M
-4.37%11.95M
--14.47M
Amounts payable to associated parties-current liabilities
24.75%11.35M
-13.80%6.7M
32.43%9.09M
19,317.50%7.77M
17,067.50%6.87M
-68.25%40K
-71.22%40K
--126K
--139K
----
Bank loans and overdrafts
----
-47.97%871K
----
4,305.26%1.67M
365.01%1.6M
0.00%38K
586.00%343K
8.57%38K
316.67%50K
--35K
Other loans-current liabilities
----
----
--1.72M
----
----
----
----
----
----
----
Provision-current liabilities
45.52%860K
152.00%630K
294.00%591K
--250K
-95.70%150K
----
-29.01%3.49M
-67.28%3.45M
281.66%4.91M
--10.55M
Financial lease liabilities-current liabilities
-16.01%1.27M
-40.14%1.67M
-37.65%1.51M
-14.73%2.79M
-19.19%2.43M
49.06%3.27M
57.37%3M
2,091.00%2.19M
-82.45%1.91M
--100K
Total current liabilities
10.76%25.55M
-4.36%20.48M
28.14%23.07M
91.02%21.41M
-16.48%18M
-37.59%11.21M
13.72%21.55M
-28.61%17.96M
-23.14%18.95M
--25.16M
Net current assets
14.59%-15.78M
18.06%-15.94M
-28.82%-18.47M
-100.17%-19.45M
22.66%-14.34M
24.13%-9.72M
-446.00%-18.54M
33.78%-12.81M
76.32%-3.4M
---19.34M
Total assets less current liabilities
9.87%-15.01M
-113.02%-14.49M
-558.34%-16.66M
-198.55%-6.8M
77.89%-2.53M
53.46%-2.28M
-409.39%-11.44M
71.89%-4.9M
81.20%-2.25M
---17.42M
Non-current liabilities
Long-term bank loan
----
----
----
--773K
--1.68M
----
----
----
----
----
Payments payable to related parties-non-current liabilities
----
--3.06M
----
----
----
----
----
----
----
----
Financial lease liabilities-non-current liabilities
11.84%3.91M
-32.67%2.96M
-5.99%3.5M
74.31%4.4M
-9.49%3.72M
-51.70%2.52M
-10.40%4.11M
--5.22M
14.56%4.59M
----
Deferred tax liability
-90.82%29K
0.00%316K
0.00%316K
--316K
--316K
----
----
----
----
----
Provision-non-current liabilities
0.00%21K
0.00%21K
0.00%21K
-89.50%21K
-90.50%21K
33.33%200K
47.33%221K
--150K
-70.00%150K
----
Total non-current liabilities
3.31%3.96M
15.44%6.36M
-33.18%3.84M
102.28%5.51M
32.48%5.74M
-49.33%2.72M
-8.57%4.33M
--5.37M
5.17%4.74M
----
Total liabilities
9.69%29.51M
-0.31%26.83M
13.32%26.9M
93.22%26.92M
-8.28%23.74M
-40.30%13.93M
9.26%25.89M
-7.25%23.33M
-18.76%23.69M
--25.16M
Total assets less total liabilities
7.40%-18.97M
-69.37%-20.85M
-147.81%-20.49M
-146.15%-12.31M
47.57%-8.27M
51.30%-5M
-125.84%-15.77M
41.05%-10.27M
57.55%-6.98M
---17.42M
Total equity and non-current liabilities
9.87%-15.01M
-113.02%-14.49M
-558.34%-16.66M
-198.55%-6.8M
77.89%-2.53M
53.46%-2.28M
-409.39%-11.44M
---4.9M
81.20%-2.25M
----
Equity
Share capital
20.00%23.89M
20.00%19.91M
20.00%19.91M
20.00%16.59M
20.00%16.59M
0.00%13.82M
0.00%13.82M
20.00%13.82M
20.00%13.82M
--11.52M
Reserve
-10.15%-34.63M
-30.36%-32.06M
-46.43%-31.43M
-43.05%-24.59M
23.84%-21.47M
27.09%-17.19M
-36.09%-28.19M
18.59%-23.58M
25.96%-20.71M
---28.96M
Shareholders' Equity
6.84%-10.74M
-51.83%-12.15M
-136.35%-11.53M
-137.61%-8.01M
66.04%-4.88M
65.47%-3.37M
-108.52%-14.36M
44.07%-9.76M
58.14%-6.89M
---17.44M
Non-controlling interest
8.12%-8.24M
-102.00%-8.7M
-164.27%-8.96M
-163.79%-4.31M
-140.57%-3.39M
-218.75%-1.63M
-1,368.75%-1.41M
-2,326.09%-512K
---96K
--23K
Total equity
7.40%-18.97M
-69.37%-20.85M
-147.81%-20.49M
-146.15%-12.31M
47.57%-8.27M
51.30%-5M
-125.84%-15.77M
41.05%-10.27M
57.55%-6.98M
---17.42M
Total equity and total liabilities
64.33%10.54M
-59.04%5.98M
-58.56%6.41M
63.58%14.61M
53.01%15.47M
-31.65%8.93M
-39.47%10.11M
68.88%13.06M
31.45%16.71M
--7.74M
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
(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 -10.11%720K69.38%708K99.25%801K21.87%418K-30.93%402K1,917.65%343K136.59%582K-83.81%17K153.61%246K--105K
Accounts receivable 169.51%3.03M400.00%2.83M38.89%1.13M-30.84%565K-30.23%810K42.58%817K125.00%1.16M-33.83%573K-56.93%516K--866K
Related party payments receivable 5,047.62%4.32M147.06%84K147.06%84K--34K-61.80%34K------89K------------
Withholding and tax receivable --16K------------------------------------
Cash and equivalents -35.01%1.68M-2.12%922K7.00%2.59M184.59%942K104.92%2.42M-92.75%331K-60.48%1.18M-5.80%4.56M-66.94%2.98M--4.84M
Secured deposit ----------------------------------11.81M----
Total current assets 112.67%9.77M131.70%4.54M25.48%4.6M31.39%1.96M21.62%3.66M-71.07%1.49M-80.65%3.01M-11.38%5.15M50.76%15.56M--5.82M
Non-current assets
Property, plant and equipment -18.52%550K-86.84%620K-87.79%675K-0.36%4.71M58.79%5.53M9.24%4.73M--3.48M165.46%4.33M------1.63M
Advance payment -77.58%215K-36.86%723K-36.19%959K-16.36%1.15M17.88%1.5M-11.16%1.37M22.48%1.28M706.81%1.54M-56.46%1.04M--191K
Associated company interest -----25.19%101K-26.80%183K-15.63%135K--250K--160K----------------
Goodwill --------------------0.00%109K0.00%109K--109K--109K----
Deferred tax assets --------------316K--316K--------------------
Total non-current assets -57.90%765K-88.58%1.44M-84.61%1.82M70.03%12.65M66.31%11.81M-5.97%7.44M517.48%7.1M311.98%7.91M-51.90%1.15M--1.92M
Total assets 64.33%10.54M-59.04%5.98M-58.56%6.41M63.58%14.61M53.01%15.47M-31.65%8.93M-39.47%10.11M68.88%13.06M31.45%16.71M--7.74M
Liabilities
Current liabilities
Accounts payable 18.92%12.07M18.80%10.61M45.77%10.15M13.61%8.93M-52.56%6.97M-35.29%7.86M22.91%14.68M-16.01%12.15M-4.37%11.95M--14.47M
Amounts payable to associated parties-current liabilities 24.75%11.35M-13.80%6.7M32.43%9.09M19,317.50%7.77M17,067.50%6.87M-68.25%40K-71.22%40K--126K--139K----
Bank loans and overdrafts -----47.97%871K----4,305.26%1.67M365.01%1.6M0.00%38K586.00%343K8.57%38K316.67%50K--35K
Other loans-current liabilities ----------1.72M----------------------------
Provision-current liabilities 45.52%860K152.00%630K294.00%591K--250K-95.70%150K-----29.01%3.49M-67.28%3.45M281.66%4.91M--10.55M
Financial lease liabilities-current liabilities -16.01%1.27M-40.14%1.67M-37.65%1.51M-14.73%2.79M-19.19%2.43M49.06%3.27M57.37%3M2,091.00%2.19M-82.45%1.91M--100K
Total current liabilities 10.76%25.55M-4.36%20.48M28.14%23.07M91.02%21.41M-16.48%18M-37.59%11.21M13.72%21.55M-28.61%17.96M-23.14%18.95M--25.16M
Net current assets 14.59%-15.78M18.06%-15.94M-28.82%-18.47M-100.17%-19.45M22.66%-14.34M24.13%-9.72M-446.00%-18.54M33.78%-12.81M76.32%-3.4M---19.34M
Total assets less current liabilities 9.87%-15.01M-113.02%-14.49M-558.34%-16.66M-198.55%-6.8M77.89%-2.53M53.46%-2.28M-409.39%-11.44M71.89%-4.9M81.20%-2.25M---17.42M
Non-current liabilities
Long-term bank loan --------------773K--1.68M--------------------
Payments payable to related parties-non-current liabilities ------3.06M--------------------------------
Financial lease liabilities-non-current liabilities 11.84%3.91M-32.67%2.96M-5.99%3.5M74.31%4.4M-9.49%3.72M-51.70%2.52M-10.40%4.11M--5.22M14.56%4.59M----
Deferred tax liability -90.82%29K0.00%316K0.00%316K--316K--316K--------------------
Provision-non-current liabilities 0.00%21K0.00%21K0.00%21K-89.50%21K-90.50%21K33.33%200K47.33%221K--150K-70.00%150K----
Total non-current liabilities 3.31%3.96M15.44%6.36M-33.18%3.84M102.28%5.51M32.48%5.74M-49.33%2.72M-8.57%4.33M--5.37M5.17%4.74M----
Total liabilities 9.69%29.51M-0.31%26.83M13.32%26.9M93.22%26.92M-8.28%23.74M-40.30%13.93M9.26%25.89M-7.25%23.33M-18.76%23.69M--25.16M
Total assets less total liabilities 7.40%-18.97M-69.37%-20.85M-147.81%-20.49M-146.15%-12.31M47.57%-8.27M51.30%-5M-125.84%-15.77M41.05%-10.27M57.55%-6.98M---17.42M
Total equity and non-current liabilities 9.87%-15.01M-113.02%-14.49M-558.34%-16.66M-198.55%-6.8M77.89%-2.53M53.46%-2.28M-409.39%-11.44M---4.9M81.20%-2.25M----
Equity
Share capital 20.00%23.89M20.00%19.91M20.00%19.91M20.00%16.59M20.00%16.59M0.00%13.82M0.00%13.82M20.00%13.82M20.00%13.82M--11.52M
Reserve -10.15%-34.63M-30.36%-32.06M-46.43%-31.43M-43.05%-24.59M23.84%-21.47M27.09%-17.19M-36.09%-28.19M18.59%-23.58M25.96%-20.71M---28.96M
Shareholders' Equity 6.84%-10.74M-51.83%-12.15M-136.35%-11.53M-137.61%-8.01M66.04%-4.88M65.47%-3.37M-108.52%-14.36M44.07%-9.76M58.14%-6.89M---17.44M
Non-controlling interest 8.12%-8.24M-102.00%-8.7M-164.27%-8.96M-163.79%-4.31M-140.57%-3.39M-218.75%-1.63M-1,368.75%-1.41M-2,326.09%-512K---96K--23K
Total equity 7.40%-18.97M-69.37%-20.85M-147.81%-20.49M-146.15%-12.31M47.57%-8.27M51.30%-5M-125.84%-15.77M41.05%-10.27M57.55%-6.98M---17.42M
Total equity and total liabilities 64.33%10.54M-59.04%5.98M-58.56%6.41M63.58%14.61M53.01%15.47M-31.65%8.93M-39.47%10.11M68.88%13.06M31.45%16.71M--7.74M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS

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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