Vision Values Holdings Limited (00862.HK) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	869.3M	390.3M	524.8M	400.7M	127.1M
Cost of Revenue	779.2M	346.5M	478.5M	364.5M	122.0M
Gross Profit	90.1M	43.9M	46.3M	36.2M	5.2M
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	13.9M	882.0K	14.1M	29.0M	37.7M
General & Admin Expense	—	—	14.1M	14.2M	13.6M
Selling & Marketing Expense	—	—	—	14.8M	24.1M
Other Expenses	82.1M	43.1M	59.9M	—	—
Total Operating Expenses	96.0M	44.0M	74.0M	29.0M	37.7M
Cost and Expenses	875.1M	390.4M	552.5M	388.7M	155.2M
Operating Income (EBIT)	(5.8M)	(109.0K)	(27.6M)	12.0M	(32.5M)
Non-Operating
Interest Income	200.0K	132.0K	127.0K	413.0K	252.0K
Interest Expense	18.5M	9.1M	9.9M	7.3M	2.4M
Net Interest Income	(16.1M)	(6.7M)	(9.7M)	(6.9M)	(2.2M)
Other Non-Op Income/Expense	(66.7M)	(38.8M)	(9.7M)	(6.9M)	(2.2M)
Non-Operating Income (excl Interest)	(4.7M)	(4.7M)	(127.0K)	(413.0K)	(4.7M)
EBT (Pre-Tax Income)	(72.5M)	(38.9M)	(37.3M)	5.1M	(30.3M)
Income Tax Expense	14.6M	6.9M	6.5M	4.7M	1.8M
Bottom Line
Net Income	(111.2M)	(56.2M)	(56.5M)	(10.0M)	(32.2M)
Earnings from Cont. Ops	(87.2M)	(45.9M)	(43.8M)	389.0K	(32.1M)
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	(111.2M)	(56.2M)	(56.5M)	(10.0M)	(32.2M)
Per Share
Basic EPS	(HK$0.28)	(HK$0.14)	(HK$0.14)	(HK$0.03)	(HK$0.08)
Diluted EPS	(HK$0.28)	(HK$0.14)	(HK$0.14)	(HK$0.03)	(HK$0.08)
Revenue Per Share	HK$2.22	HK$0.99	HK$1.34	HK$1.02	HK$0.32
Shares
Basic Shares Outstanding	392.4M	392.4M	392.4M	392.4M	392.4M
Diluted Shares Outstanding	392.4M	392.4M	392.4M	392.4M	392.4M
Profitability Metrics
EBITDA	10.5M	9.5M	(20.6M)	19.9M	(25.2M)
D&A	11.6M	4.9M	6.9M	7.4M	2.7M
EBIT	(1.1M)	4.6M	(27.5M)	12.4M	(27.9M)

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 Dec 1, 2025