NASDAQ : JEM
707 Cayman Holdings Limited — Financial statements
Consumer Discretionary · Apparel Retail · Hong Kong
Last price 2.95 USD (Oct 30, 2026, 4:00 PM EST) · Market cap 2.05M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
707 Cayman Holdings Limited (JEM) reported revenue of 96.79M HKD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year October - September; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Revenue | 96.79M | 106.91M | 87.68M | 84.00M | 38.10M |
| Cost of Revenue | 85.72M | 85.72M | 62.23M | 66.50M | 31.11M |
| Gross Profit | 11.08M | 21.19M | 25.45M | 17.50M | 7.00M |
| Selling, General & Admin | 22.53M | 17.30M | 16.03M | 9.88M | 4.69M |
| Operating Expenses | 132.39M | 61.25M | 16.03M | 9.88M | 4.69M |
| Operating Income | -121.32M | -40.06M | 9.42M | 7.62M | 2.31M |
| Interest Expense | -227.50K | -265.77K | -456.60K | -55.36K | |
| Interest & Investment Income | 701.48K | 266.27K | 30.45K | 914.00 | 29.00 |
| Other Non Operating Income (Expenses) | 338.65K | 338.65K | 33.21K | 4.80K | |
| EBT Excluding Unusual Items | -120.51M | -39.72M | 9.02M | 7.57M | 2.31M |
| Other Unusual Items | 218.22K | 43.20K | |||
| Pretax Income | -120.29M | -39.72M | 9.02M | 7.57M | 2.35M |
| Income Tax Expense | 558.29K | 1.23M | 1.56M | 1.01M | 169.79K |
| Net Income | -120.85M | -40.95M | 7.46M | 6.56M | 2.18M |
| Net Income to Common | -120.85M | -40.95M | 7.46M | 6.56M | 2.18M |
| Shares Outstanding (Basic) | 150.11K | 109.75K | 84.17K | 84.17K | 84.17K |
| Shares Outstanding (Diluted) | 150.11K | 109.75K | 84.17K | 84.17K | 84.17K |
| EPS (Basic) | -805.07 | -373.10 | 88.65 | 77.95 | 25.90 |
| EPS (Diluted) | -805.07 | -373.10 | 88.65 | 77.95 | 25.90 |
| Free Cash Flow | -10.16M | -10.40M | 2.88M | -355.59K | 15.19M |
| Free Cash Flow Per Share | -67.70 | -94.72 | 34.26 | -4.22 | 180.51 |
| Gross Margin | 11.44% | 19.82% | 29.02% | 20.83% | 18.37% |
| Operating Margin | -125.34% | -37.47% | 10.74% | 9.08% | 6.05% |
| Profit Margin | -124.85% | -38.30% | 8.51% | 7.81% | 5.72% |
| Free Cash Flow Margin | -10.50% | -9.72% | 3.29% | -0.42% | 39.87% |
| EBITDA | -121.08M | -39.78M | 9.72M | 7.80M | 2.33M |
| EBITDA Margin | -125.09% | -37.20% | 11.08% | 9.29% | 6.12% |
| D&A For EBITDA | 240.02K | 281.42K | 300.57K | 177.72K | 26.22K |
| EBIT | -121.32M | -40.06M | 9.42M | 7.62M | 2.31M |
| EBIT Margin | -125.34% | -37.47% | 10.74% | 9.08% | 6.05% |
| Effective Tax Rate | 17.32% | 13.37% | 7.23% | ||
| Revenue as Reported | 96.79M | 106.91M | 87.68M | 84.00M | 38.10M |
Balance sheet
Fiscal year October - September; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Cash & Equivalents | 40.26M | 40.12M | 12.82M | 12.75M | 16.11M |
| Short-Term Investments | 78.85K | 1.07M | 124.56K | 1.67M | 1.40M |
| Cash & Short-Term Investments | 40.33M | 41.20M | 12.95M | 14.42M | 17.51M |
| Receivables | 7.15M | 25.07M | 7.45M | 7.88M | 1.31M |
| Inventory | 51.58K | 103.99K | |||
| Prepaid Expenses | 4.97M | 5.08M | 953.37K | ||
| Other Current Assets | 3.72M | 3.83M | 71.24K | ||
| Total Current Assets | 52.46M | 71.40M | 25.17M | 26.13M | 18.89M |
| Property, Plant & Equipment | 8.24M | 4.03M | 6.76M | 10.26M | 175.12K |
| Other Long-Term Assets | 1.25M | 1.50M | 862.46K | 862.46K | |
| Total Assets | 61.95M | 76.93M | 32.80M | 37.24M | 19.07M |
| Accounts Payable | 5.29M | 19.05M | 6.60M | 14.86M | 11.44M |
| Accrued Expenses | 543.18K | 1.63M | 1.47M | 921.60K | 515.52K |
| Short-Term Debt | 730.35K | ||||
| Current Portion of Leases | 3.54M | 3.42M | 3.42M | 3.00M | |
| Current Income Taxes Payable | 1.25M | 2.75M | 1.18M | 169.79K | |
| Current Unearned Revenue | 2.78M | 10.50K | 421.15K | 783.33K | 1.80M |
| Other Current Liabilities | 2.15K | 2.15K | 4.48M | 6.11M | 3.06M |
| Total Current Liabilities | 12.15M | 25.36M | 19.14M | 27.60M | 16.98M |
| Long-Term Leases | 4.85M | 555.30K | 3.23M | 6.65M | |
| Other Long-Term Liabilities | 28.50K | 28.50K | 19.56K | 53.13K | |
| Total Liabilities | 17.03M | 25.95M | 22.39M | 34.30M | 16.98M |
| Common Stock | 282.31K | 206.77K | 158.57K | 158.57K | 158.57K |
| Additional Paid-In Capital | 173.55M | 169.21M | |||
| Retained Earnings | -106.93M | -30.55M | 10.40M | 2.94M | 2.08M |
| Comprehensive Income & Other | -21.97M | -87.89M | -150.72K | -150.72K | -150.72K |
| Shareholders' Equity | 44.92M | 50.98M | 10.41M | 2.95M | 2.09M |
| Total Liabilities & Equity | 61.95M | 76.93M | 32.80M | 37.24M | 19.07M |
| Total Debt | 8.38M | 3.98M | 6.65M | 10.38M | |
| Net Cash (Debt) | 31.95M | 37.22M | 6.30M | 4.04M | 17.51M |
| Net Cash Per Share | 212.85 | 339.11 | 74.82 | 47.96 | 208.02 |
| Filing Date Shares Outstanding | 150.11K | 109.75K | 84.17K | 84.17K | 84.17K |
| Total Common Shares Outstanding | 150.11K | 109.75K | 84.17K | 84.17K | 84.17K |
| Working Capital | 40.31M | 46.03M | 6.04M | -1.47M | 1.91M |
| Book Value Per Share | 299.28 | 464.50 | 123.66 | 35.01 | 24.78 |
| Tangible Book Value | 44.92M | 50.98M | 10.41M | 2.95M | 2.09M |
| Tangible Book Value Per Share | 299.28 | 464.50 | 123.66 | 35.01 | 24.78 |
| Machinery | 926.27K | 911.87K | 861.74K | 202.17K | |
| Leasehold Improvements | 196.02K | 196.02K | 196.02K |
Cash flow statement
Fiscal year October - September; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Net Income | -120.85M | -40.95M | 7.46M | 6.56M | 2.18M |
| Depreciation & Amortization | 3.75M | 3.79M | 3.55M | 512.80K | 26.22K |
| Stock-Based Compensation | 109.86M | 43.94M | |||
| Provision & Write-off of Bad Debts | -6.01K | -1.72K | 55.34K | ||
| Other Operating Activities | 53.52K | 311.75K | 408.87K | 108.13K | |
| Change in Accounts Receivable | 11.27M | -17.62M | 367.94K | -6.56M | -1.08M |
| Change in Inventory | 833.00 | -103.99K | |||
| Change in Accounts Payable | -7.70M | 12.45M | -8.25M | 3.42M | 11.38M |
| Change in Unearned Revenue | 2.40M | -410.64K | -362.18K | -1.01M | 1.66M |
| Change in Income Taxes | -2.05M | -1.50M | 1.56M | 1.01M | 169.79K |
| Change in Other Net Operating Assets | -6.88M | -10.40M | -1.75M | -3.54M | 1.05M |
| Operating Cash Flow | -10.15M | -10.38M | 2.93M | 500.00K | 15.39M |
| Capital Expenditures | -14.40K | -14.40K | -50.13K | -855.59K | -192.89K |
| Investing Cash Flow | -14.40K | -14.40K | -50.13K | -855.59K | -192.89K |
| Issuance of Common Stock | 54.60M | 54.75M | |||
| Common Dividends Paid | -2.69M | ||||
| Other Financing Activities | -17.68M | -17.05M | -123.16K | -3.00M | |
| Financing Cash Flow | 41.33M | 37.70M | -2.81M | -3.00M | |
| Net Cash Flow | 31.17M | 27.30M | 70.51K | -3.36M | 15.19M |
| Free Cash Flow | -10.16M | -10.40M | 2.88M | -355.59K | 15.19M |
| Free Cash Flow Margin | -10.50% | -9.72% | 3.29% | -0.42% | 39.87% |
| Free Cash Flow Per Share | -67.70 | -94.72 | 34.26 | -4.22 | 180.51 |
| Levered Free Cash Flow | 34.77M | 10.77M | 433.12K | 944.17K | |
| Unlevered Free Cash Flow | 34.91M | 10.93M | 718.50K | 978.78K | |
| Cash Interest Paid | 14.54K | 14.52K | |||
| Cash Income Tax Paid | 2.61M | 2.73M | |||
| Change in Working Capital | -2.96M | -17.48M | -8.54M | -6.68M | 13.18M |
Ratios
Fiscal year October - September; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Market Capitalization | 1.98M | 8.87M | |||
| Enterprise Value | -2.09M | 7.82M | |||
| Last Close Price | 2.95 | 96.96 | |||
| PS Ratio | 0.16 | 0.65 | |||
| PB Ratio | 0.08 | 1.35 | |||
| P/TBV Ratio | 0.35 | 1.35 | |||
| EV/Sales Ratio | 0.57 | ||||
| Debt / Equity Ratio | 0.19 | 0.08 | 0.64 | 3.52 | |
| Debt / EBITDA Ratio | 0.50 | 1.27 | |||
| Debt / FCF Ratio | 2.31 | ||||
| Net Debt / Equity Ratio | -0.71 | -0.73 | -0.60 | -1.37 | -8.39 |
| Net Debt / EBITDA Ratio | 0.26 | 0.94 | -0.65 | -0.52 | -7.50 |
| Net Debt / FCF Ratio | 3.14 | 3.58 | -2.18 | 11.35 | -1.15 |
| Asset Turnover | 1.90 | 1.95 | 2.50 | 2.98 | |
| Inventory Turnover | 1,101.99 | ||||
| Quick Ratio | 3.91 | 2.61 | 1.07 | 0.81 | 1.11 |
| Current Ratio | 4.32 | 2.81 | 1.32 | 0.95 | 1.11 |
| Return on Equity (ROE) | -409.68% | -133.41% | 111.75% | 260.77% | |
| Return on Assets (ROA) | -149.10% | -45.63% | 16.81% | 16.92% | |
| Return on Invested Capital (ROIC) | -935.08% | -448.25% | 189.41% | ||
| Return on Capital Employed (ROCE) | -243.60% | -77.70% | 68.90% | 79.00% | 110.60% |
| Earnings Yield | -3,603.05% | -59.35% | |||
| FCF Yield | -64.68% | -15.07% | |||
| Payout Ratio | 36.05% | ||||
| Buyback Yield / Dilution | -78.34% | -30.40% |