The company's liquidity position remains precarious, as deferred revenue liabilities of $560.6K in 2025Q4 exceed the firm's total cash reserves of $254.3K.
| Total Current Assets | 2.87M | 328.6K | 443.38K | 443.38K |
| Cash & Short-Term Investments | 254.31K | 261.09K | 229.49K | 229.49K |
| Cash Only | 254.31K | 261.09K | 229.49K | 229.49K |
| Short-Term Investments | 0 | 0 | 0 | 0 |
| Accounts Receivable | 36.54K | 62.63K | 208.21K | 208.21K |
| Days Sales Outstanding | 2.73 | 40.92 | 160.81 | 160.81 |
| Inventory | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - |
| Other Current Assets | 2.51M | 4.86K | 5.59K | 5.59K |
| Total Non-Current Assets | 1.04M | 14.14K | 18.94K | 18.94K |
| Property, Plant & Equipment | 283.02K | 12.66K | 18.79K | 18.79K |
| Fixed Asset Turnover | 17.27x | 44.14x | 25.16x | 25.16x |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 750.36K | 1.31K | 0 | 0 |
| Total Assets | 3.91M | 342.74K | 462.32K | 462.32K |
| Asset Turnover | 1.25x | 1.63x | 1.02x | 1.02x |
| Asset Growth % | 1040.79% | -25.87% | - | - |
| Total Current Liabilities | 164K | 192.59K | 188.85K | 188.85K |
| Accounts Payable | 38.02K | 4.68K | 20.19K | 20.19K |
| Days Payables Outstanding | 5.05 | 5.93 | 29.32 | 29.32 |
| Short-Term Debt | 16.08K | 7.55K | 12.33K | 12.33K |
| Deferred Revenue (Current) | 560.62K | 62.16K | 58.32K | 58.32K |
| Other Current Liabilities | -1.41M | 108.54K | 96.84K | 96.84K |
| Current Ratio | 17.52x | 1.71x | 2.35x | 2.35x |
| Quick Ratio | 17.52x | 1.71x | 2.35x | 2.35x |
| Cash Conversion Cycle | - | - | - | - |
| Total Non-Current Liabilities | 27.62K | 3.04K | 4.05K | 4.05K |
| Long-Term Debt | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 27.62K | 3.04K | 4.05K | 4.05K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 |
| Total Liabilities | 1.72M | 195.63K | 192.9K | 192.9K |
| Total Debt | 44.02K | 10.59K | 16.38K | 16.38K |
| Net Debt | -210.28K | -250.5K | -213.11K | -213.11K |
| Debt / Equity | 0.02x | 0.07x | 0.06x | 0.06x |
| Debt / EBITDA | 0.04x | 0.07x | 0.21x | 0.21x |
| Net Debt / EBITDA | -0.17x | -1.69x | -2.75x | -2.75x |
| Interest Coverage | - | - | - | - |
| Total Equity | 2.19M | 147.1K | 269.42K | 269.42K |
| Equity Growth % | 1386.67% | -45.4% | - | - |
| Book Value per Share | 0.16 | 0.01 | 0.02 | 0.02 |
| Total Shareholders' Equity | 219.95K | 147.1K | 269.42K | 269.42K |
| Common Stock | 129 | 128 | 128 | 128 |
| Retained Earnings | 217.46K | 144.46K | 267.3K | 267.3K |
| Treasury Stock | 0 | 0 | 0 | 0 |
| Accumulated OCI | 2.36K | 2.51K | 1.99K | 1.99K |
| Minority Interest | 0 | 0 | 0 | 0 |
Liquidity and Working Capital
According to the latest financial statements, total assets grew to $498.1K by 2025Q4, yet this expansion appears disconnected from cash generation, as the firm's liquidity position remains constrained despite the reported increase in the overall asset base over the observed ten-quarter period.
The growth in total assets appears largely driven by non-cash items, as the cash balance has remained stagnant or declined relative to the scale of operations. This suggests that the company is struggling to convert its expansion into tangible liquidity, which may indicate that capital is being tied up in inefficient working capital cycles.
Based on reported figures, the current ratio of 1.82 in 2025Q4 masks a precarious cash position of only $254,305, which provides a thin margin of safety against the $560.6K in deferred revenue liabilities that the company is obligated to fulfill in future periods.
The reliance on deferred revenue as a primary liability suggests that the company is effectively pre-funding its operations, creating a structural risk if client acquisition slows. Investors should monitor whether this liquidity profile can support ongoing service delivery without requiring external financing or further equity dilution.
As indicated in the 2025Q4 balance sheet, equity stands at $278.6K, representing a narrow buffer that has been pressured by the rapid accumulation of liabilities, which now significantly outweigh the company's total shareholder equity base according to the latest regulatory filings.
The modest level of retained earnings suggests that the firm has not yet built a substantial capital base to withstand potential market volatility in the HK and Singapore corporate services sector. This thin equity cushion implies that any significant impairment or operational loss could rapidly erode the company's net worth.
Data from recent filings reveals that deferred revenue surged to $560.6K in 2025Q4, a figure that exceeds the company's total cash reserves, suggesting that the firm's reported liquidity is heavily dependent on unearned income that carries a future service obligation.
This mismatch between cash on hand and service obligations warrants further investigation into the company's revenue recognition practices and cash management. If the firm experiences a spike in client churn, the requirement to potentially refund or service these liabilities without new inflows could lead to a severe liquidity crisis.
Quick answers to the most common questions about buying ACCL stock.
As of 2025, Acco Group Holdings Limited Ordinary Shares (ACCL) had total assets of $3.9M including $2.9M in current assets.
Acco Group Holdings Limited Ordinary Shares (ACCL) carries total debt of $0.0M, offset by $0.3M in cash and short-term investments. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.
Acco Group Holdings Limited Ordinary Shares (ACCL) has total shareholders' equity (book value) of $0.2M ($0.16 book value per share). Book value represents the net worth of the company belonging to common stock holders.
Acco Group Holdings Limited Ordinary Shares (ACCL) reported a current ratio of 17.52x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.