Lee & Man Chemical Co. Ltd. Annual Results: Standalone & Consolidated Reports

Annual Results

Results Snapshot

Figures in Million

Consolidate Annual Results

Dec'25

Dec'24

Dec'23

Dec'22

Dec'21

Dec'20

Dec'19

Net Sales

3,754.77

3,950.83

4,050.58

5,867.04

5,185.94

3,099.68

3,476.57

Other Operating Income

0.00

Total Operating income

3,754.77

3,950.83

4,050.58

5,867.04

5,185.94

3,099.68

3,476.57

Raw Material Cost

2,459.98

2,786.79

2,988.41

3,743.50

2,847.02

1,968.15

2,090.46

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

359.19

167.24

152.80

184.84

228.03

268.77

266.72

Power Cost

0.00

Manufacturing Expenses

17.30

21.90

39.28

38.66

47.62

55.85

77.75

Selling and Distribution Expenses

456.11

477.74

468.13

531.30

532.48

424.53

428.08

Other Expenses

-20.75

-5.33

-7.13

-1.95

-4.48

-17.08

-20.59

Total Expenditure (Excl Depreciation)

3,085.12

3,400.32

3,577.29

4,478.80

3,610.39

2,546.48

2,657.07

Operating Profit (PBDIT) excl Other Income

669.7

550.5

473.29999999999995

1388.1999999999998

1575.6

553.2

819.5

Other Income

54.57

62.81

70.30

43.05

87.49

138.41

105.47

Operating Profit (PBDIT)

814.44

692.41

607.97

1,508.19

1,720.06

742.80

971.72

Interest

17.30

21.90

39.28

38.66

47.62

55.85

77.75

Exceptional Items

-5.87

1.09

-10.95

5.17

-3.09

1.03

3.59

Gross Profit (PBDT)

1,294.79

1,164.04

1,062.17

2,123.54

2,338.92

1,131.53

1,386.11

Depreciation

90.22

79.09

64.38

76.90

57.02

51.17

46.75

Profit Before Tax

701.05

592.51

493.36

1,397.81

1,612.33

636.80

850.80

Tax

148.05

113.91

93.23

241.34

323.07

125.47

150.14

Provisions and contingencies

0.00

Profit After Tax

558.26

482.28

400.67

1,156.78

1,288.01

502.63

700.77

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

558.26

482.28

400.67

1,156.78

1,288.01

502.63

700.77

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

558.26

482.28

400.67

1,156.78

1,288.01

502.63

700.77

Equity Capital

0.00

Face Value

0.1

Reserves

6,331.44

5,935.97

5,799.76

5,633.04

5,574.93

4,443.56

3,850.52

Earnings per share (EPS)

0.67

0.58

0.48

1.34

1.51

0.61

0.85

Diluted Earnings per share

0.67

0.58

0.48

1.34

1.51

0.61

0.85

Operating Profit Margin (Excl OI)

17.83%

13.93%

11.68%

23.66%

30.38%

17.85%

23.57%

Gross Profit Margin

21.07%

17.0%

13.77%

25.14%

32.19%

22.19%

25.82%

PAT Margin

14.87%

12.21%

9.89%

19.72%

24.84%

16.22%

20.16%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Annual Analysis Highlights

Net Sales

YoY Growth in year ended Dec 2025 is -4.96% vs -2.46% in Dec 2024

Consolidate Net Profit

YoY Growth in year ended Dec 2025 is 15.76% vs 20.36% in Dec 2024

Operating Profit (PBDIT) excl Other Income

YoY Growth in year ended Dec 2025 is 20.70% vs 17.09% in Dec 2024

Interest

YoY Growth in year ended Dec 2025 is -21.00% vs -44.27% in Dec 2024

Operating Profit Margin (Excl OI)

YoY Growth in year ended Dec 2025 has improved from Dec 2024

Compare Annual Results Of Lee & Man Chemical Co. Ltd. With

Select Peers

Figures in Million

Consolidate Annual Results

Change(HKD)

Change(%)

Net Sales

3,754.77

3,144.06

610.71

19.42%

Other Operating Income

0.00

Total Operating income

3,754.77

3,144.06

610.71

19.42%

Raw Material Cost

2,459.98

2,013.53

446.45

22.17%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

359.19

709.66

-350.47

-49.39%

Power Cost

0.00

Manufacturing Expenses

17.30

361.56

-344.26

-95.22%

Selling and Distribution Expenses

456.11

843.64

-387.53

-45.94%

Other Expenses

-20.75

-92.81

72.06

77.64%

Total Expenditure (Excl Depreciation)

3,085.12

3,000.31

84.81

2.83%

Operating Profit (PBDIT) excl Other Income

669.65

143.74

525.91

365.88%

Other Income

54.57

13.35

41.22

308.76%

Operating Profit (PBDIT)

814.44

371.70

442.74

119.11%

Interest

17.30

361.56

-344.26

-95.22%

Exceptional Items

-5.87

-29.71

23.84

80.24%

Gross Profit (PBDT)

1,294.79

1,130.53

164.26

14.53%

Depreciation

90.22

197.88

-107.66

-54.41%

Profit Before Tax

701.05

-217.45

918.50

422.40%

Tax

148.05

114.81

33.24

28.95%

Provisions and contingencies

0.00

Profit After Tax

558.26

-413.48

971.74

235.01%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

558.26

-413.48

971.74

235.01%

Share in Profit of Associates

0.00

Minority Interest

0.00

81.23

-81.23

-100.00%

Other related items

0.00

Consolidated Net Profit

558.26

-332.25

890.51

268.02%

Equity Capital

0.00

Face Value

0.10

0.00

Reserves

6,331.44

3,510.44

2,821.00

80.36%

Earnings per share (EPS)

0.67

-0.33

1.00

303.03%

Diluted Earnings per share

0.67

-0.33

1.00

303.03%

Operating Profit Margin (Excl OI)

17.83%

5.10%

0.00

12.73%

Gross Profit Margin

21.07%

-0.62%

0.00

21.69%

PAT Margin

14.87%

-13.15%

0.00

28.02%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Annual - Net Sales

Net Sales 375.48 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is -4.96% vs -2.46% in Dec 2024

Annual - Consolidate Net Profit

Consolidate Net Profit 55.83 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is 15.76% vs 20.36% in Dec 2024

Annual - Operating Profit (PBDIT)

Operating Profit (PBDIT) 75.99 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is 20.70% vs 17.09% in Dec 2024

Annual - Interest

Interest 1.73 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is -21.00% vs -44.27% in Dec 2024

Annual - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 17.83%

in Dec 2025

Figures in %

YoY Growth in year ended Dec 2025 has improved from Dec 2024