Sheng Yuan Holdings Limited (00851.HK) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	49.7M	29.3M	51.0M	11.2M	59.9M
Cost of Revenue	24.0M	11.5M	12.3M	10.0M	23.5M
Gross Profit	40.6M	17.9M	38.7M	1.2M	36.4M
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	18.7M	4.5M	2.7M	1.9M	30.8M
General & Admin Expense	—	4.5M	6.3M	1.9M	2.0M
Selling & Marketing Expense	—	—	—	—	28.8M
Other Expenses	(7.8M)	3.4M	—	23.8M	—
Total Operating Expenses	10.9M	7.9M	2.7M	25.7M	30.8M
Cost and Expenses	34.7M	19.3M	15.1M	35.7M	54.3M
Operating Income (EBIT)	8.4M	10.0M	35.9M	(24.5M)	5.6M
Non-Operating
Interest Income	2.7M	2.3M	3.3M	1.3M	1.2M
Interest Expense	220.0K	111.0K	204.0K	3.8M	9.4M
Net Interest Income	877.0K	2.2M	3.1M	(2.5M)	(8.2M)
Other Non-Op Income/Expense	(3.8M)	349.0K	(180.0K)	(2.9M)	(9.3M)
Non-Operating Income (excl Interest)	3.6M	(460.0K)	2.4M	(912.0K)	(128.0K)
EBT (Pre-Tax Income)	4.6M	10.3M	35.7M	(27.5M)	(3.7M)
Income Tax Expense	4.0M	655.0K	3.8M	307.0K	2.1M
Bottom Line
Net Income	608.0K	9.7M	31.9M	(27.8M)	(5.8M)
Earnings from Cont. Ops	608.0K	9.7M	31.9M	(27.8M)	(5.8M)
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	608.0K	9.7M	31.9M	(27.8M)	(5.8M)
Per Share
Basic EPS	HK$0.00	HK$0.01	HK$0.04	(HK$0.04)	(HK$0.00)
Diluted EPS	HK$0.00	HK$0.01	HK$0.04	(HK$0.04)	(HK$0.00)
Revenue Per Share	HK$0.06	HK$0.03	HK$0.06	HK$0.02	HK$0.02
Shares
Basic Shares Outstanding	882.0M	882.0M	882.0M	694.3M	3.8B
Diluted Shares Outstanding	882.0M	882.0M	882.0M	694.3M	3.8B
Profitability Metrics
EBITDA	7.5M	12.1M	37.6M	(20.9M)	8.0M
D&A	2.5M	1.6M	1.7M	2.8M	3.0M
EBIT	5.0M	10.4M	35.9M	(23.6M)	5.0M

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Jun 1, 2026