Results Snapshot
Figures in Million
Consolidated - Profit And Loss Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
No of Months
12
12
12
12
12
12
Operating Income
3,523.00
3,276.00
2,567.00
1,889.00
1,653.00
1,039.00
Less :Inter divisional transfers
0.00
0.00
0.00
0.00
0.00
0.00
Less: Excise
0.00
0.00
0.00
0.00
0.00
0.00
Net Sales
3,523.00
3,276.00
2,567.00
1,889.00
1,653.00
1,039.00
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
Raw Materials Consumed
0.00
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
737.00
588.00
425.00
317.00
414.00
203.00
Operating Expenses
28.00
19.00
28.00
20.00
34.00
37.00
General and Administration Expenses
415.00
436.00
349.00
232.00
684.00
293.00
Selling and Distribution Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Cost of Software developments
0.00
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Expenses Capitalised
0.00
0.00
0.00
0.00
0.00
0.00
Total Expenditure
3,044.00
2,890.00
2,275.00
1,666.00
1,703.00
919.00
Operating Profit (PBDIT) excl Other Income
479.00
385.00
291.00
222.00
-50.00
120.00
Other Income
0.00
24.00
45.00
21.00
15.00
-3.00
Operating Profit (PBDIT)
689.00
573.00
470.00
370.00
78.00
190.00
Interest
28.00
19.00
28.00
20.00
34.00
37.00
Profit before Depriciation and Tax
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
203.00
163.00
132.00
125.00
113.00
73.00
Profit Before Taxation & Exceptional Items
0.00
0.00
0.00
0.00
0.00
0.00
Exceptional Income / Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
461.00
394.00
313.00
230.00
-625.00
-271.00
Provision for Tax
77.00
60.00
34.00
20.00
-13.00
15.00
Profit After Tax
382.00
332.00
278.00
210.00
-611.00
-287.00
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
Adj to Profit After Tax
0.00
0.00
0.00
0.00
0.00
0.00
Profit Balance B/F
0.00
0.00
0.00
0.00
0.00
0.00
Profit Available for appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Equity Dividend (%)
Earnings Per Share
1.58
1.33
1.14
0.88
-2.65
-1.25
Profit And Loss Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is 7.53% vs 27.64% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is 24.12% vs 32.39% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 48.52% vs -32.43% in Dec 2024
Profit After Tax
YoY Growth in year ended Dec 2025 is 15.02% vs 19.35% in Dec 2024
Compare Profit and Loss Results of Gushengtang Holdings Ltd.
Figures in Million
consolidated - Profit And Loss Results
Change(HKD)
Change(%)
No of Months
12
12
Operating Income
3,523.00
13,699.00
-10,176.00
-74.28%
Less :Inter divisional transfers
0.00
0.00
0.00
0%
Less: Excise
0.00
0.00
0.00
0%
Net Sales
3,523.00
13,699.00
-10,176.00
-74.28%
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0.00
0.00
0%
Raw Materials Consumed
0.00
0.00
0.00
0%
Power & Fuel Cost
0.00
0.00
0.00
0%
Employee Cost
737.00
0.00
737.00
0%
Operating Expenses
28.00
642.00
-614.00
-95.64%
General and Administration Expenses
415.00
4,259.00
-3,844.00
-90.26%
Selling and Distribution Expenses
0.00
0.00
0.00
0%
Cost of Software developments
0.00
0.00
0.00
0%
Miscellaneous Expenses
0.00
0.00
0.00
0%
Expenses Capitalised
0.00
0.00
0.00
0%
Total Expenditure
3,044.00
10,075.00
-7,031.00
-69.79%
Operating Profit (PBDIT) excl Other Income
479.00
3,623.00
-3,144.00
-86.78%
Other Income
0.00
1,621.00
-1,621.00
-100.00%
Operating Profit (PBDIT)
689.00
5,815.00
-5,126.00
-88.15%
Interest
28.00
642.00
-614.00
-95.64%
Profit before Depriciation and Tax
0.00
0.00
0.00
0%
Depreciation
203.00
570.00
-367.00
-64.39%
Profit Before Taxation & Exceptional Items
0.00
0.00
0.00
0%
Exceptional Income / Expenses
0.00
0.00
0.00
0%
Profit Before Tax
461.00
4,721.00
-4,260.00
-90.24%
Provision for Tax
77.00
1,126.00
-1,049.00
-93.16%
Profit After Tax
382.00
3,500.00
-3,118.00
-89.09%
Extraordinary Items
0.00
0.00
0.00
0%
Adj to Profit After Tax
0.00
0.00
0.00
0%
Profit Balance B/F
0.00
0.00
0.00
0%
Profit Available for appropriations
0.00
0.00
0.00
0%
Appropriations
0.00
0.00
0.00
0%
Equity Dividend (%)
0%
0%
0.00
Earnings Per Share
1.5779
13.2575
-11.68
-88.10%
Profit And Loss - Net Sales
Net Sales 3,523.69 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 7.53% vs 27.64% in Dec 2024
Profit And Loss - Operating Profit (PBDIT)
Operating Profit (PBDIT) 479.03 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 24.12% vs 32.39% in Dec 2024
Profit And Loss - Interest
Interest 28.36 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 48.52% vs -32.43% in Dec 2024
Profit And Loss - Profit After Tax
Profit After Tax 382.58 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 15.02% vs 19.35% in Dec 2024






