Man Shun Group (Holdings) (HKSE:01746) Total Current Assets: HK$137.95 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HKSE:01746 Man Shun Group (Holdings) Ltd HKSE:01746
53 GF Score
Price HK$0.48
GF Value HK$0.15
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Man Shun Group (Holdings) Total Current Assets?

Man Shun Group (Holdings) HKSE:01746 53 Total Current Assets is HK$137.95 Mil as of Dec. 2025. GuruFocus rates HKSE:01746 with a GF Score™ of 53/100 and a GF Value™ of HK$0.15 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Man Shun Group (Holdings)'s total current assets for the quarter that ended in Dec. 2025 was HK$137.95 Mil.


Man Shun Group (Holdings)  (HKSE:01746) Total Current Assets Explanation

In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.

Man Shun Group (Holdings)'s Liquidation Value for the quarter that ended in Dec. 2025 is

Liquidation value
= Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=84.995-21.243+0.75 * 38.366+0.5 * 2.337
=93.70

* 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.


Man Shun Group (Holdings) Total Current Assets Related Terms


Man Shun Group (Holdings) Total Current Assets Historical Data

* Premium members only.

The historical data trend for Man Shun Group (Holdings)'s Total Current Assets 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.

Man Shun Group (Holdings) Total Current Assets Chart

Man Shun Group (Holdings) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 168.72 161.95 170.60 134.84 137.95

Man Shun Group (Holdings) Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Total Current Assets 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 170.60 158.61 134.84 131.42 137.95
HKSE:01746
53GF Score
Man Shun Group (Holdings) Ltd HKSE:01746
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Man Shun Group (Holdings) Total Current Assets Calculation

Total Current Assets are the asset that can be converted to cash or used to pay current liabilities within 12 months.

Man Shun Group (Holdings)'s Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

Man Shun Group (Holdings)'s Total Current Assets for the quarter that ended in Dec. 2025 is calculated as

* 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.

Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.

Total Current Assets is also linked to Working Capital, Net working capital is calculated as Total Current Assets minus Total Current Liabilities.

Frequently Asked Questions Learn more about Total Current Assets →
What does a Total Current Assets of HK$137.95 Mil mean?
Man Shun Group (Holdings) (HKSE:01746) has a Total Current Assets of HK$137.95 Mil as of Dec. 2025. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Man Shun Group (Holdings) and its competitors.
Is Man Shun Group (Holdings)'s Total Current Assets too high?
Man Shun Group (Holdings)'s current Total Current Assets is HK$137.95 Mil. Overall, Man Shun Group (Holdings) has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Man Shun Group (Holdings)'s Total Current Assets compare to PWR and FIX?
Man Shun Group (Holdings)'s Total Current Assets of HK$137.95 Mil can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Current Assets for a Construction company?
A good Total Current Assets depends on the Construction industry context. However, Total Current Assets 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 Total Current Assets mean?
A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Man Shun Group (Holdings) and its competitors. Man Shun Group (Holdings)'s current Total Current Assets is HK$137.95 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Man Shun Group (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Man Shun Group (Holdings) (HKSE:01746) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.15, compared to a current price of HK$0.48 — trading 220% above its estimated fair value. The current Total Current Assets is HK$137.95 Mil. Man Shun Group (Holdings)'s overall GF Score™ is 53/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Current Assets calculated?
Total Current Assets is calculated from a company's financial statements. For Man Shun Group (Holdings) (HKSE:01746), the current Total Current Assets is HK$137.95 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 Man Shun Group (Holdings) (HKSE:01746) Overvalued in 2026?

Based on GuruFocus' analysis, Man Shun Group (Holdings) stock appears to be overvalued. The current stock price of HK$0.48 is trading 220% above its estimated GF Value™ of HK$0.15. GuruFocus considers Man Shun Group (Holdings) to be Significantly Overvalued.

Key valuation signals for HKSE:01746:

  • Total Current Assets: HK$137.95 Mil
  • GF Value™: HK$0.15 vs. price of HK$0.48 (220% above fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the HKSE:01746 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Man Shun Group (Holdings) Business Description

Address Nos. 23-39 Pak Tin Par Street, Room 1908, 19th Floor, Cheung Fung Industrial Building, Tsuen Wan, New Territories, Hong Kong, HKG
Man Shun Group (Holdings) Ltd is an established HVAC electrical and mechanical (HVAC E&M) engineering services provider in Hong Kong. The group generally focuses on serving new residential property developments projects as a first-tier or second-tier subcontractor in Hong Kong. The HVAC E&M engineering services typically involve installation of HVAC systems, which refers to heat, ventilation and air conditioning systems. All of the group's operations are carried in Hong Kong.
53GF Score

Get the complete analysis for HKSE:01746

Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

HK$0.48
Price
HK$0.15
GF Value