APPCF (APAC Resources) Pre-Tax Income: $310.83 Mil (TTM As of Dec. 2025)

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APPCF APAC Resources Ltd APPCF
45 GF Score
Price $0.19
GF Value $0.14
Valuation Significantly Overvalued
! 7 Warning Signs
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What is APAC Resources Pre-Tax Income?

APAC Resources APPCF 45 Pre-Tax Income is $310.83 Mil as of Dec. 2025. GuruFocus rates APPCF with a GF Score™ of 45/100 and a GF Value™ of $0.14 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Pretax income is the income that a company earns before paying income taxes. APAC Resources's pretax income for the six months ended in Dec. 2025 was $239.41 Mil. Its pretax income for the trailing twelve months (TTM) ended in Dec. 2025 was $310.83 Mil. APAC Resources's pretax margin was 399.05%.

During the past 13 years, APAC Resources's highest Pretax Margin was 614.45%. The lowest was -127.93%. And the median was 50.15%.


APAC Resources  (OTCPK:APPCF) Pre-Tax Income Explanation

APAC Resources's Pretax Margin for the quarter that ended in Dec. 2025 is calculated as

Pretax Margin=Pretax Income/Revenue
=239.412/59.995
=399.05%

During the past 13 years, APAC Resources's highest Pretax Margin was 614.45%. The lowest was -127.93%. And the median was 50.15%.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


APAC Resources Pre-Tax Income Related Terms


APAC Resources Pre-Tax Income Historical Data

* Premium members only.

The historical data trend for APAC Resources's Pre-Tax Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

APAC Resources Pre-Tax Income Chart

APAC Resources Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Pre-Tax Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 176.25 -56.84 -45.43 50.71 30.14

APAC Resources Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Pre-Tax Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 75.79 -25.08 -41.68 71.42 239.41

APPCF vs MS, GS, SCHW: Pre-Tax Income Comparison

For the Capital Markets subindustry, APAC Resources's Pre-Tax Income, along with its competitors' market caps and Pre-Tax Income data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


APAC Resources Pre-Tax Income vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, APAC Resources's Pre-Tax Income distribution charts can be found below:

* The bar in red indicates where APAC Resources's Pre-Tax Income falls into.


APPCF
45GF Score
APAC Resources Ltd APPCF
Pre-Tax Income is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

APAC Resources Pre-Tax Income Calculation

This is the income that a company earns before paying income taxes.

APAC Resources's Pretax Income for the fiscal year that ended in Jun. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=-10.9+0+-3.214+0.707+43.542
=30.14

APAC Resources's Pretax Income for the quarter that ended in Dec. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=-32.524+0+-1.761+0.397+273.3
=239.41

Pre-Tax Income for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $310.83 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Pre-Tax Income →
What does a Pre-Tax Income of $310.83 Mil mean?
APAC Resources (APPCF) has a Pre-Tax Income of $310.83 Mil as of Dec. 2025. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on APAC Resources and its competitors.
Is APAC Resources' Pre-Tax Income too high?
APAC Resources' current Pre-Tax Income is $310.83 Mil. Overall, APAC Resources has a GF Score™ of 45/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does APAC Resources' Pre-Tax Income compare to MS and GS?
APAC Resources' Pre-Tax Income of $310.83 Mil can be compared against companies in the Capital Markets industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pre-Tax Income for a Capital Markets company?
A good Pre-Tax Income depends on the Capital Markets industry context. However, Pre-Tax Income should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Pre-Tax Income mean?
A high Pre-Tax Income can signal that a stock is expensive relative to its fundamentals. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on APAC Resources and its competitors. APAC Resources's current Pre-Tax Income is $310.83 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is APAC Resources stock overvalued right now?
Based on GuruFocus' analysis, APAC Resources (APPCF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.14, compared to a current price of $0.19 — trading 35% above its estimated fair value. The current Pre-Tax Income is $310.83 Mil. APAC Resources' overall GF Score™ is 45/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pre-Tax Income calculated?
Pre-Tax Income is calculated from a company's financial statements. For APAC Resources (APPCF), the current Pre-Tax Income is $310.83 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is APAC Resources (APPCF) Overvalued in 2026?

Based on GuruFocus' analysis, APAC Resources stock appears to be overvalued. The current stock price of $0.19 is trading 35% above its estimated GF Value™ of $0.14. GuruFocus considers APAC Resources to be Significantly Overvalued.

Key valuation signals for APPCF:

  • Pre-Tax Income: $310.83 Mil
  • GF Value™: $0.14 vs. price of $0.19 (35% above fair value)
  • GF Score™: 45/100 with 7 warning signs

No single metric tells the full story. See the APPCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


APAC Resources Business Description

Other Exchanges 01104:Hong KongFZV:Germany
Address 138 Gloucester Road, Allied Kajima Building, Wanchai, Room 2304, 23rd Floor, Hong Kong, HKG
APAC Resources Ltd is an investment holding company principally engaged in the commodity trading business and resource investment business. The company operates through three business segments, namely Commodity Business, which includes trading of commodities; Resource investment, which is engaged in the trading of and investment in listed and unlisted securities; and Principal investment and financial services, which engages in the provision of loan financing and investments in loan notes, convertible notes, and other financial assets. The company generates maximum revenue from the Commodity Business segment. It operates in Hong Kong, the PRC, Australia, and the Philippines, with the majority of its revenue coming from the PRC.
45GF Score

Get the complete analysis for APPCF

Pre-Tax Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.19
Price
$0.14
GF Value