Dynamic Holdings Limited - Investor Relations > Consolidated Audited Assets and Liabilities

2021-2025

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Consolidated Audited Assets, Liabilities and Equity (all in HK$'000)

At as 30 June

	2025	2024	2023	2022	2021
Property, plant and equipment	1,363	1,431	1,240	1,818	2,402
Right-of-use assets	3,190	5,409	1,053	3,317	5,651
Investment properties	1,725,028	1,838,227	1,840,814	2,005,063	2,074,921
Interest in a joint venture	-	-	82,331	91,163	91,831
Amount due from a joint venture	-	-	-	235,768	242,129
Current assets	13,264,607	13,235,899	469,694	346,925	352,755
Other asset	738	1,189	1,301	1,403	1,441

Current liabilities	182,275	178,460	122,953	234,372	154,464
Net current assets	13,082,332	13,057,439	346,741	112,553	198,291
Total Assets less Current Liabilities	14,812,651	14,903,695	2,273,480	2,451,085	2,616,666

Non-controlling interests	39,773	39,939	39,218	41,642	43,265
Deferred tax liabilities	7,469,440	7,496,793	234,029	262,633	299,809
Bank loans - due after one year	-	-	-	-	91,833
Long-term rental deposits received	6,990	8,805	15,165	11,114	11,551
Lease liabilities	1,128	3,453	-	1,134	3,506
Equity attributable to owners of the Company	7,295,320	7,354,705	1,985,068	2,134,562	2,166,702

Notes:

In 2019, the Group has applied HKFRS 15, HKFRS 9 and other new and amendments to HKFRSs for the first time in the year. Accordingly, certain comparative information for the years ended 30 June 2017 and 2018 may not be comparable to the year ended 30 June 2019, 2020 and 2021.
In 2020, the Group has applied HKFRS 16 and other new and amendments to HKFRSs for the first time in the year. Accordingly, certain comparative information for the years ended 30 June 2017, 2018 and 2019 may not be comparable to the year ended 30 June 2020 and 2021.
Accounting policies resulting from application of HKFRS 15, HKFRS 9 and HKFRS 16 are disclosed in note 3 to the consolidated financial statements of the Annual Report 2020-2021.