SAMFINE CREATION HOLDINGS GROUP Ltd financial statements
Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data SAMFINE CREATION HOLDINGS GROUP Ltd files with the SEC in its annual reports.
In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.
Income statement
FY2024
FY2025
Cost of revenue
15.2
17.3
Gross profit
4.55
4.5
Research and development
0.58
0.83
Selling and marketing
1.79
2.29
General and administrative
3.05
4.99
Operating expenses
7.28
Operating income
-0.3
-2.77
Interest expense
0.16
0.17
Interest income
0.02
0.01
Other non-operating income
0.07
0.26
Pre-tax income
-0.22
-2.51
Income tax
0.12
0.03
Net income
-0.34
-2.55
EBITDA
0.06
-2.39
EPS, basic
-0.02
-0.13
EPS, diluted
-0.02
-0.13
Shares, basic (weighted)
18.5
20.3
Shares, diluted (weighted)
18.5
20.3
Balance sheet
FY2024
FY2025
Cash and equivalents
5.73
4.01
Inventory
1.51
1.65
Other current assets
2.74
1.74
Total current assets
15.1
13.1
Property, plant and equipment
2.92
3.47
Lease right-of-use assets
0.9
3.3
Intangible assets
0.09
0.08
Total assets
21.1
22.1
Accrued liabilities
0.08
0.13
Total current liabilities
10.7
11.5
Lease liabilities
0.6
2.64
Total liabilities
11.8
15.5
Total debt
2.21
4.41
Paid-in capital
2.03
8.82
Retained earnings
0.06
-2.49
Other comprehensive income
0.37
0.29
Shareholders' equity
9.3
6.66
Total equity
9.3
6.66
Total liabilities and equity
21.1
22.1
Shares outstanding
20.3
Cash flow statement
FY2024
FY2025
Net income
-0.34
-2.55
Depreciation and amortization
0.36
0.38
Deferred income tax
0.12
0.03
Change in receivables
1.06
-0.72
Change in inventory
-0.45
-0.14
Cash from operations
-1.54
-2.71
Capital expenditures
-0
-0.52
Cash from investing
-1.34
-1.12
Stock issued
8.23
Cash from financing
7.45
2.16
Net change in cash
4.57
-1.67
Free cash flow
-1.54
-3.22
Interest paid
0.16
0.17
Income taxes paid
0
0.04
Key metrics
Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.36 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Return on equity (ROE)
-31.9%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
-11.8%
Net income / average total assets.
Return on invested capital (ROIC)
-34.2%
Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Growth
Metric
Value
How it is calculated
Gross profit growth, 1y
-1.0%
Gross profit vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y
-3,813.0%
EBITDA vs the same period a year earlier. Only from a positive base.
Book value growth, 1y
-28.4%
Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
4.9%
Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y
9.9%
Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
1.15x
Current assets / current liabilities.
Quick ratio
0.35x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.35x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.66x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
19.9%
Total debt / total assets.
Liabilities / assets
69.9%
Total liabilities / total assets.
Net debt
$406.1K
Total debt - cash - short-term investments. Negative means more cash than debt.
Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic
-$0.13
Net income per basic share, as reported (split-adjusted).
FCF per share
-$0.16
Free cash flow / diluted weighted shares.
Operating cash flow per share
-$0.13
Cash from operations / diluted weighted shares.
Book value per share
$0.33
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/B
1.44x
Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book
1.46x
Market cap / tangible book value, when positive.
FCF yield
-33.7%
Free cash flow / market cap.
Earnings yield
-26.6%
Net income / market cap (the inverse of P/E).
Was SAMFINE CREATION HOLDINGS GROUP Ltd profitable in fiscal 2025?
No. It reported a net loss of $2.5M.
How much free cash flow did SAMFINE CREATION HOLDINGS GROUP Ltd generate in fiscal 2025?
Cash from operations of $2.7M minus capital expenditures of $518.2K left free cash flow of -$3.2M.
Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.