First Service Holding (HKSE:02107) Total Current Assets: HK$1,426 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:02107 First Service Holding Ltd HKSE:02107
61 GF Score
Price HK$0.44
GF Value HK$0.40
Valuation Fairly Valued
! 8 Warning Signs
View Full Analysis

What is First Service Holding Total Current Assets?

First Service Holding HKSE:02107 +4.82% 61 Total Current Assets is HK$1,426 Mil as of Dec. 2025. GuruFocus rates HKSE:02107 with a GF Score™ of 61/100 and a GF Value™ of HK$0.40 (Fairly Valued). The stock has 8 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. First Service Holding's total current assets for the quarter that ended in Dec. 2025 was HK$1,426 Mil.


First Service Holding  (HKSE:02107) 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.

First Service Holding'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)
=778.43-1081.918+0.75 * 434.793+0.5 * 1.343
=23

* 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.


First Service Holding Total Current Assets Related Terms


First Service Holding Total Current Assets Historical Data

* Premium members only.

The historical data trend for First Service Holding'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.

First Service Holding Total Current Assets Chart

First Service Holding Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Assets
Get a 7-Day Free Trial Premium Member Only 1,309.51 1,194.69 1,275.77 1,398.15 1,425.74

First Service Holding Semi-Annual Data
Dec17 Dec18 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 1,275.77 1,497.68 1,398.15 1,435.39 1,425.74
HKSE:02107
61GF Score
First Service Holding Ltd HKSE:02107
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Service Holding 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.

First Service Holding's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

First Service Holding'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$1,426 Mil mean?
First Service Holding (HKSE:02107) has a Total Current Assets of HK$1,426 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 First Service Holding and its competitors.
Is First Service Holding's Total Current Assets too high?
First Service Holding's current Total Current Assets is HK$1,426 Mil. Overall, First Service Holding has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does First Service Holding's Total Current Assets compare to CBRE and BEKE?
First Service Holding's Total Current Assets of HK$1,426 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Total Current Assets depends on the Real Estate 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 First Service Holding and its competitors. First Service Holding's current Total Current Assets is HK$1,426 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Service Holding stock overvalued right now?
Based on GuruFocus' analysis, First Service Holding (HKSE:02107) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.40, compared to a current price of HK$0.44 — trading 8.8% above its estimated fair value. The current Total Current Assets is HK$1,426 Mil. First Service Holding's overall GF Score™ is 61/100 with 8 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 First Service Holding (HKSE:02107), the current Total Current Assets is HK$1,426 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 First Service Holding (HKSE:02107) Overvalued in 2026?

Based on GuruFocus' analysis, First Service Holding stock appears to be overvalued. The current stock price of HK$0.44 is trading 8.8% above its estimated GF Value™ of HK$0.40. GuruFocus considers First Service Holding to be Fairly Valued.

Key valuation signals for HKSE:02107:

  • Total Current Assets: HK$1,426 Mil
  • GF Value™: HK$0.40 vs. price of HK$0.44 (8.8% above fair value)
  • GF Score™: 61/100 with 8 warning signs

No single metric tells the full story. See the HKSE:02107 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Service Holding Business Description

Address No. 1 Xiangheyuan Road, Dongzhimenwai, 3rd Floor, Building 10, Wanguocheng MOMA, Dongcheng District, Beijing, CHN, 100028
First Service Holding Ltd is a provider of property management services and green living solutions that cover the full property life cycle. The company's service portfolio is segregated into two segments: First Property management services comprising of property management services, energy operation services under the service line of green living solutions and value-added services; and First Living segment provides green technology consulting service, system installation services, sale of goods, and energy operation services under the service line of green living solutions. It derives maximum revenue from First Property Management.
61GF Score

Get the complete analysis for HKSE:02107

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

HK$0.44
Price
HK$0.40
GF Value