707 Cayman Holdings Limited (JEM) Balance Sheet

NASDAQ: JEMAssets, liabilities, debt and equity over 4 years.

JEM balance sheet, FY2025

September 30, 2025 · Hong Kong dollars

HK$76.9M assets = HK$25.9M liabilities + HK$51.0M equity

Both columns are drawn to the same scale: what JEM owns equals what it owes plus shareholders’ equity. Hover a block for its value.

JEM financial health

Current ratio2.81

Comfortable · current assets cover current liabilities 2.81×

Equity / assets66.3%

Equity-funded · of assets funded by shareholders

Goodwill & intangibles0.0%

Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal FY2025.

JEM balance sheet trends, FY2022–FY2025

707 Cayman Holdings Limited balance sheet trends
Metric	Then	Latest	Change
Total assets	HK$19.1MFY2022	HK$76.9MFY2025	+59.2%/yr
Total liabilities	HK$17.0MFY2022	HK$25.9MFY2025	+15.2%/yr
Shareholders’ equity	HK$2.1MFY2022	HK$51.0MFY2025	+190.2%/yr
Cash & short-term investments	HK$16.1MFY2022	HK$40.1MFY2025	+35.6%/yr
Total debt	HK$10.4MFY2023	HK$6.6MFY2024	−36.0%/yr
Net cash (debt)	HK$2.4MFY2023	HK$6.2MFY2024	+HK$3.8M
Working capital	HK$1.9MFY2022	HK$46.0MFY2025	+HK$44.1M
Current ratio	1.11FY2022	2.81FY2025	+1.70
Debt / equity	3.52FY2023	0.64FY2024	−2.89
Shares outstanding	21.9MFY2022	110KFY2025	−82.9%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

JEM assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

JEM liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

JEM debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

JEM balance sheet in Hong Kong dollars

707 Cayman Holdings Limited annual balance sheet
	FY2025	FY2024	FY2023	FY2022
Assets
Cash & short-term investments	HK$40.1M	HK$12.8M	HK$12.8M	HK$16.1M
Cash & equivalents	HK$40.1M	HK$12.8M	HK$12.8M	HK$16.1M
Receivables	HK$25.1M	HK$8.5M	HK$13.4M	HK$2.8M
Inventory	HK$51,579	HK$103,991	HK$0	HK$0
Other current assets	HK$6.1M	HK$3.7M	HK$0	HK$0
Total current assets	HK$71.4M	HK$25.2M	HK$26.1M	HK$18.9M
Property, plant & equipment (net)	HK$4.0M	HK$6.8M	HK$10.3M	HK$175,119
Goodwill & intangible assets	HK$0	HK$0	HK$0	HK$0
Long-term investments	HK$0	HK$0	HK$0	HK$0
Other non-current assets	HK$1.5M	HK$862,464	HK$862,464	HK$0
Total assets	HK$76.9M	HK$32.8M	HK$37.2M	HK$19.1M
Liabilities
Accounts payable	HK$19.0M	HK$6.6M	HK$14.9M	HK$11.4M
Short-term debt	—	HK$3.4M	HK$3.7M	—
Deferred revenue	—	HK$421,146	HK$783,326	HK$1.8M
Total current liabilities	HK$25.4M	HK$19.1M	HK$27.6M	HK$17.0M
Long-term debt	HK$0	HK$0	HK$0	HK$0
Lease obligations	HK$4.0M	HK$6.6M	HK$9.7M	HK$0
Other long-term liabilities	HK$583,798	HK$3.3M	HK$6.7M	HK$0
Total liabilities	HK$25.9M	HK$22.4M	HK$34.3M	HK$17.0M
Shareholders' equity
Common stock & paid-in capital	—	HK$158,570	HK$158,570	HK$7,850
Retained earnings (deficit)	−HK$30.5M	HK$10.4M	HK$2.9M	HK$2.1M
Total shareholders' equity	HK$51.0M	HK$10.4M	HK$2.9M	HK$2.1M
Key figures
Total debt	—	HK$6.6M	HK$10.4M	—
Net cash (debt)	—	HK$6.2M	HK$2.4M	—
Working capital	HK$46.0M	HK$6.0M	−HK$1.5M	HK$1.9M
Tangible book value	HK$51.0M	HK$10.4M	HK$2.9M	HK$2.1M
Shares outstanding	110K	21.9M	21.9M	21.9M
Current ratio	2.81	1.32	0.95	1.11
Quick ratio	2.57	1.12	0.95	1.11
Debt / equity	—	0.64	3.52	—
Equity / assets	66.3%	31.7%	7.9%	10.9%

707 Cayman Holdings Limited quarterly balance sheet
	Sep '25	Mar '25	Sep '24	Mar '24	Sep '23
Assets
Cash & short-term investments	HK$40.1M	HK$9.1M	HK$12.8M	HK$9.8M	HK$12.8M
Cash & equivalents	HK$40.1M	HK$9.1M	HK$12.8M	HK$9.8M	HK$12.8M
Receivables	HK$25.1M	HK$17.3M	HK$8.5M	HK$7.5M	HK$13.4M
Inventory	HK$51,579	HK$51,579	HK$103,991	HK$168,274	HK$0
Other current assets	HK$6.1M	HK$8.0M	HK$3.7M	HK$2.1M	HK$0
Total current assets	HK$71.4M	HK$34.5M	HK$25.2M	HK$19.5M	HK$26.1M
Property, plant & equipment (net)	HK$4.0M	HK$4.4M	HK$6.8M	HK$8.5M	HK$10.3M
Goodwill & intangible assets	HK$0	HK$0	HK$0	HK$0	HK$0
Long-term investments	HK$0	HK$0	HK$0	HK$0	HK$0
Other non-current assets	HK$1.5M	HK$862,464	HK$862,464	HK$862,464	HK$862,464
Total assets	HK$76.9M	HK$39.8M	HK$32.8M	HK$28.9M	HK$37.2M
Liabilities
Accounts payable	HK$19.0M	HK$13.0M	HK$6.6M	HK$10.7M	HK$14.9M
Short-term debt	—	—	HK$3.4M	HK$3.1M	HK$3.7M
Deferred revenue	—	—	HK$421,146	HK$1.2M	HK$783,326
Total current liabilities	HK$25.4M	HK$24.5M	HK$19.1M	HK$19.8M	HK$27.6M
Long-term debt	HK$0	HK$0	HK$0	HK$0	HK$0
Lease obligations	HK$4.0M	HK$4.4M	HK$6.6M	HK$8.1M	HK$9.7M
Other long-term liabilities	HK$583,798	HK$1.2M	HK$3.3M	HK$5.0M	HK$6.7M
Total liabilities	HK$25.9M	HK$25.7M	HK$22.4M	HK$24.8M	HK$34.3M
Shareholders' equity
Common stock & paid-in capital	—	—	HK$158,570	HK$7,850	HK$158,570
Retained earnings (deficit)	−HK$30.5M	HK$13.9M	HK$10.4M	HK$4.2M	HK$2.9M
Total shareholders' equity	HK$51.0M	HK$14.1M	HK$10.4M	HK$4.2M	HK$2.9M
Key figures
Total debt	—	—	HK$6.6M	HK$8.1M	HK$10.4M
Net cash (debt)	—	—	HK$6.2M	HK$1.7M	HK$2.4M
Working capital	HK$46.0M	HK$10.0M	HK$6.0M	−HK$265,322	−HK$1.5M
Tangible book value	HK$51.0M	HK$14.1M	HK$10.4M	HK$4.2M	HK$2.9M
Shares outstanding	110K	91K	21.9M	21.9M	21.9M
Current ratio	2.81	1.41	1.32	0.99	0.95
Quick ratio	2.57	1.08	1.12	0.87	0.95
Debt / equity	—	—	0.64	1.93	3.52
Equity / assets	66.3%	35.4%	31.7%	14.4%	7.9%

Quarterly columns are labeled by the month the quarter ended. Figures in Hong Kong dollars as reported (latest annual report filed —); data from EODHD.

JEM financial position

At the end of fiscal 2025 (September 30, 2025), 707 Cayman had total assets of HK$76.9 million (up 134.6% from a year earlier), total liabilities of HK$25.9 million and shareholders' equity of HK$51.0 million. Its current ratio was 2.81.

Related: JEM income statement, JEM cash flow statement, JEM key metrics. See the JEM stock overview for the latest quote and news.

JEM balance sheet FAQ

What are 707 Cayman's total assets?

707 Cayman reported total assets of HK$76.9 million at the end of fiscal 2025 (September 30, 2025), compared with HK$32.8 million a year earlier.

How much cash does 707 Cayman have?

707 Cayman held HK$40.1 million in cash and short-term investments at the end of fiscal 2025.

What is 707 Cayman's book value?

707 Cayman's shareholders' equity (book value) was HK$51.0 million at the end of fiscal 2025.

What is 707 Cayman's current ratio?

707 Cayman had current assets of HK$71.4 million and current liabilities of HK$25.4 million, a current ratio of 2.81 (it can cover its short-term obligations).