NASDAQ : HKPD
Cellyan Biotechnology Co., Ltd — Financial statements
Healthcare · Pharmaceutical Retailers · Hong Kong
Last price 1.8538 USD (Oct 30, 2026, 2:56 PM EDT) · Market cap 2.18M
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Financial statements
Cellyan Biotechnology Co., Ltd (HKPD) reported revenue of 13.43M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year April - March; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|---|
| Revenue | 13.43M | 13.43M | 20.31M | 16.69M | 12.56M |
| Cost of Revenue | 12.05M | 12.05M | 17.90M | 13.13M | 9.82M |
| Gross Profit | 1.39M | 1.39M | 2.42M | 3.56M | 2.74M |
| Selling, General & Admin | 2.40M | 2.40M | 2.22M | 1.89M | 1.76M |
| Other Operating Expenses | -3.86K | -3.86K | 9.05K | 484.00 | 1.74K |
| Operating Expenses | 2.39M | 2.39M | 2.22M | 1.89M | 1.76M |
| Operating Income | -1.00M | -1.00M | 190.25K | 1.67M | 979.10K |
| Interest Expense | -133.85K | -133.85K | -97.67K | -82.77K | -23.24K |
| Interest & Investment Income | 454.00 | 454.00 | 1.74K | 474.00 | 219.00 |
| Currency Exchange Gain (Loss) | -39.45K | -39.45K | -7.54K | -63.23K | -31.24K |
| EBT Excluding Unusual Items | -1.18M | -1.18M | 86.78K | 1.52M | 924.84K |
| Gain (Loss) on Sale of Investments | 75.09K | 75.09K | -43.15K | ||
| Gain (Loss) on Sale of Assets | -27.11K | -27.11K | -7.53K | 708.00 | |
| Other Unusual Items | 1.47K | 1.47K | 2.05K | 95.93K | |
| Pretax Income | -1.13M | -1.13M | 36.11K | 1.53M | 1.02M |
| Income Tax Expense | 7.67K | 7.67K | 63.17K | 196.25K | 22.57K |
| Net Income | -1.14M | -1.14M | -27.06K | 1.33M | 998.20K |
| Net Income to Common | -1.14M | -1.14M | -27.06K | 1.33M | 998.20K |
| Shares Outstanding (Basic) | 817.50K | 817.50K | 510.27K | 368.28K | 342.15K |
| Shares Outstanding (Diluted) | 817.50K | 817.50K | 510.27K | 368.28K | 342.15K |
| EPS (Basic) | -1.39 | -1.39 | -0.05 | 3.61 | 2.92 |
| EPS (Diluted) | -1.39 | -1.39 | -0.06 | 3.60 | 2.92 |
| Free Cash Flow | -787.07K | -787.07K | 499.30K | -447.07K | 1.61M |
| Free Cash Flow Per Share | -0.96 | -0.96 | 0.98 | -1.21 | 4.71 |
| Gross Margin | 10.32% | 10.32% | 11.89% | 21.32% | 21.81% |
| Operating Margin | -7.48% | -7.48% | 0.94% | 10.00% | 7.80% |
| Profit Margin | -8.46% | -8.46% | -0.13% | 7.97% | 7.95% |
| Free Cash Flow Margin | -5.86% | -5.86% | 2.46% | -2.68% | 12.84% |
| EBITDA | -918.37K | -918.37K | 266.02K | 1.73M | 1.05M |
| EBITDA Margin | -6.84% | -6.84% | 1.31% | 10.38% | 8.39% |
| D&A For EBITDA | 86.54K | 86.54K | 75.77K | 64.24K | 73.99K |
| EBIT | -1.00M | -1.00M | 190.25K | 1.67M | 979.10K |
| EBIT Margin | -7.48% | -7.48% | 0.94% | 10.00% | 7.80% |
| Effective Tax Rate | 174.92% | 12.86% | 2.21% |
Balance sheet
Fiscal year April - March; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|---|
| Cash & Equivalents | 221.84K | 221.84K | 748.72K | 619.58K | 524.61K |
| Trading Asset Securities | 2.26M | ||||
| Cash & Short-Term Investments | 221.84K | 221.84K | 3.01M | 619.58K | 524.61K |
| Accounts Receivable | 3.80M | 3.80M | 4.66M | 3.70M | 1.70M |
| Other Receivables | 1.39M | 1.39M | 57.23K | 18.47K | 32.62K |
| Receivables | 5.19M | 5.19M | 4.71M | 3.72M | 1.73M |
| Inventory | 360.11K | 360.11K | 559.98K | 933.30K | 190.89K |
| Prepaid Expenses | 6.32M | 6.32M | 163.37K | 85.62K | 66.20K |
| Restricted Cash | 400.00 | 7.68K | |||
| Other Current Assets | 236.87K | 236.87K | 284.55K | 2.44M | 236.36K |
| Total Current Assets | 12.33M | 12.33M | 8.73M | 7.80M | 2.75M |
| Property, Plant & Equipment | 434.13K | 434.13K | 593.73K | 833.69K | 654.26K |
| Other Intangible Assets | 76.64K | 76.64K | 96.44K | 31.82K | 4.03K |
| Total Assets | 12.84M | 12.84M | 9.42M | 8.67M | 3.41M |
| Accounts Payable | 1.54M | 1.54M | 1.82M | 1.82M | 1.68M |
| Accrued Expenses | 93.05K | 148.41K | |||
| Short-Term Debt | 34.70K | ||||
| Current Portion of Long-Term Debt | 877.90K | 877.90K | 371.56K | 180.49K | 62.35K |
| Current Portion of Leases | 314.99K | 314.99K | 493.10K | 634.50K | 357.27K |
| Current Income Taxes Payable | 17.19K | 17.19K | 105.06K | 218.83K | 22.54K |
| Current Unearned Revenue | 127.46K | 127.46K | 124.51K | 191.07K | 268.03K |
| Other Current Liabilities | 318.91K | 318.91K | 1.20K | 1.19K | 7.76K |
| Total Current Liabilities | 3.20M | 3.20M | 2.92M | 3.18M | 2.55M |
| Long-Term Debt | 1.50M | 1.12M | 116.86K | ||
| Long-Term Leases | 65.28K | 65.28K | 6.41K | 117.84K | 154.59K |
| Total Liabilities | 3.26M | 3.26M | 4.43M | 4.41M | 2.82M |
| Common Stock | 23.50K | 23.50K | 11.00K | 10.00K | 6.84K |
| Additional Paid-In Capital | 8.95M | 8.95M | 3.46M | 3.02M | 388.19K |
| Retained Earnings | 368.09K | 368.09K | 1.50M | 1.53M | 201.39K |
| Comprehensive Income & Other | 240.12K | 240.12K | 10.82K | -304.86K | -11.19K |
| Shareholders' Equity | 9.58M | 9.58M | 4.99M | 4.25M | 585.24K |
| Total Liabilities & Equity | 12.84M | 12.84M | 9.42M | 8.67M | 3.41M |
| Total Debt | 1.26M | 1.26M | 2.37M | 2.09M | 691.08K |
| Net Cash (Debt) | -1.04M | -1.04M | 630.68K | -1.47M | -166.46K |
| Net Cash Per Share | -1.27 | -1.27 | 1.24 | -3.98 | -0.49 |
| Filing Date Shares Outstanding | 1.17M | 1.17M | 550.00K | 10.00M | 6.84M |
| Total Common Shares Outstanding | 1.17M | 1.17M | 550.00K | 10.00M | 6.84M |
| Working Capital | 9.14M | 9.14M | 5.81M | 4.63M | 198.40K |
| Book Value Per Share | 8.16 | 8.16 | 9.07 | 0.43 | 0.09 |
| Tangible Book Value | 9.51M | 9.51M | 4.89M | 4.22M | 581.21K |
| Tangible Book Value Per Share | 8.09 | 8.09 | 8.90 | 0.42 | 0.08 |
| Machinery | 174.56K | 174.56K | 185.66K | 142.30K | 175.33K |
| Leasehold Improvements | 64.11K | 64.11K | 67.42K | 48.49K | 24.74K |
Cash flow statement
Fiscal year April - March; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|---|
| Net Income | -1.14M | -1.14M | -27.06K | 1.33M | 998.20K |
| Depreciation & Amortization | 687.12K | 687.12K | 1.07M | 925.58K | 714.59K |
| Loss (Gain) From Sale of Assets | 27.11K | 27.11K | -708.00 | ||
| Loss (Gain) From Sale of Investments | -75.09K | -75.09K | 43.15K | ||
| Provision & Write-off of Bad Debts | 43.08K | 43.08K | |||
| Change in Accounts Receivable | 842.77K | 842.77K | -918.79K | -2.05M | -929.51K |
| Change in Inventory | 196.49K | 196.49K | 378.20K | -741.95K | -191.16K |
| Change in Accounts Payable | -940.14K | -940.14K | 396.88K | -105.22K | 955.27K |
| Change in Unearned Revenue | 3.93K | 3.93K | -67.58K | -77.80K | 210.36K |
| Change in Income Taxes | -87.47K | -87.47K | -114.87K | 196.25K | 22.57K |
| Change in Other Net Operating Assets | -313.43K | -313.43K | -194.09K | 127.36K | -53.24K |
| Operating Cash Flow | -751.60K | -751.60K | 569.21K | -394.33K | 1.73M |
| Capital Expenditures | -35.47K | -35.47K | -69.92K | -52.74K | -114.64K |
| Sale of Property, Plant & Equipment | 33.23K | ||||
| Sale (Purchase) of Intangibles | -7.07K | -7.07K | -85.07K | -35.28K | -3.06K |
| Investment in Securities | 900.00K | 900.00K | -2.30M | ||
| Other Investing Activities | 13.99K | -14.39K | |||
| Investing Cash Flow | 857.46K | 857.46K | -2.45M | -40.80K | -132.09K |
| Long-Term Debt Issued | 2.10M | 2.10M | 1.59M | 2.14M | 189.21K |
| Long-Term Debt Repaid | -2.73M | -2.73M | -2.52M | -1.77M | -1.34M |
| Lease Payments | -612.73K | -612.73K | -1.00M | -847.93K | -612.90K |
| Net Debt Issued (Repaid) | -630.23K | -630.23K | -927.31K | 373.03K | -1.16M |
| Issuance of Common Stock | 4.30M | 509.50K | |||
| Other Financing Activities | -1.38M | -345.22K | |||
| Financing Cash Flow | -630.23K | -630.23K | 2.00M | 537.32K | -1.16M |
| Foreign Exchange Rate Adjustments | -2.91K | -2.91K | 12.50K | 455.00 | 321.00 |
| Net Cash Flow | -527.28K | -527.28K | 121.86K | 102.64K | 439.63K |
| Free Cash Flow | -787.07K | -787.07K | 499.30K | -447.07K | 1.61M |
| Free Cash Flow Margin | -5.86% | -5.86% | 2.46% | -2.68% | 12.84% |
| Free Cash Flow Per Share | -0.96 | -0.96 | 0.98 | -1.21 | 4.71 |
| Levered Free Cash Flow | -6.51M | -6.51M | 2.16M | -2.93M | |
| Unlevered Free Cash Flow | -6.42M | -6.42M | 2.22M | -2.88M | |
| Free Cash Flow After Leases | -1.40M | -1.40M | -503.29K | -1.29M | 999.54K |
| Cash Interest Paid | 85.71K | 85.71K | 97.67K | 82.77K | 57.33K |
| Cash Income Tax Paid | 38.88K | 38.88K | 294.83K | ||
| Change in Working Capital | -297.86K | -297.86K | -520.25K | -2.65M | 14.30K |
Ratios
Fiscal year April - March; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|---|
| Market Capitalization | 2.22M | 13.36M | 11.88M | ||
| Enterprise Value | 3.26M | 13.15M | 13.86M | ||
| Last Close Price | 1.98 | 11.37 | 21.60 | ||
| PS Ratio | 0.17 | 0.99 | 0.58 | ||
| PB Ratio | 0.24 | 1.39 | 2.38 | ||
| P/TBV Ratio | 0.24 | 1.41 | 2.43 | ||
| P/FCF Ratio | 23.79 | ||||
| P/OCF Ratio | 20.87 | ||||
| EV/Sales Ratio | 0.25 | 0.98 | 0.68 | ||
| EV/EBITDA Ratio | 52.12 | ||||
| EV/EBIT Ratio | 72.87 | ||||
| EV/FCF Ratio | 27.77 | ||||
| Debt / Equity Ratio | 0.13 | 0.13 | 0.48 | 0.49 | 1.18 |
| Debt / EBITDA Ratio | 1.88 | 0.80 | 0.41 | ||
| Debt / FCF Ratio | 4.76 | 0.43 | |||
| Net Debt / Equity Ratio | 0.11 | 0.11 | -0.13 | 0.34 | 0.28 |
| Net Debt / EBITDA Ratio | -1.13 | -1.13 | -2.37 | 0.85 | 0.16 |
| Net Debt / FCF Ratio | -1.32 | -1.32 | -1.26 | -3.28 | 0.10 |
| Asset Turnover | 1.21 | 1.21 | 2.25 | 2.76 | |
| Inventory Turnover | 26.19 | 26.19 | 23.97 | 23.36 | |
| Quick Ratio | 1.69 | 1.69 | 2.65 | 1.37 | 0.88 |
| Current Ratio | 3.86 | 3.86 | 2.99 | 2.46 | 1.08 |
| Return on Equity (ROE) | -15.59% | -15.59% | -0.58% | 54.96% | |
| Return on Assets (ROA) | -5.64% | -5.64% | 1.31% | 17.28% | |
| Return on Invested Capital (ROIC) | -9.46% | -13.42% | -2.83% | 44.93% | 127.37% |
| Return on Capital Employed (ROCE) | -10.40% | -10.40% | 2.90% | 30.40% | 114.30% |
| Earnings Yield | -73.52% | -8.50% | -0.23% | ||
| FCF Yield | -33.83% | -5.89% | 4.20% | ||
| Buyback Yield / Dilution | -60.21% | -60.21% | -38.56% | -7.64% |