BST:LUY1 Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	871.37	1,914	1,998	2,348	3,492	3,546
Cash & Short-Term Investments	871.37	1,914	1,998	2,348	3,492	3,546
Cash Growth	-54.95%	-4.21%	-14.88%	-32.77%	-1.53%	30.66%
Accounts Receivable	265.96	293.8	265.77	213.83	187.71	278.11
Other Receivables	383.29	308.01	207.37	206.67	223.34	260.39
Receivables	671.66	621.16	506.31	493.06	483.7	605.46
Inventory	12,268	10,739	9,567	8,853	8,769	7,322
Prepaid Expenses	65.99	56.22	70.81	67.55	58.67	68.67
Other Current Assets	441.92	261.97	189.91	212.03	198.3	190.63
Total Current Assets	14,319	13,592	12,332	11,973	13,002	11,733
Property, Plant & Equipment	2,452	2,431	2,522	1,589	1,494	1,502
Long-Term Investments	-	-	-	0.79	23.51	44.1
Goodwill	277.67	277.67	277.67	-	-	-
Other Intangible Assets	488.86	505.35	538.32	1.08	1.08	1.08
Long-Term Deferred Tax Assets	154.68	167.97	154.65	146.67	158.02	123.08
Other Long-Term Assets	899.76	923.74	1,020	1,179	1,429	963.5
Total Assets	18,592	17,898	16,854	14,929	16,220	14,512
Accounts Payable	388.18	248.29	177.65	280.25	243.29	284.77
Accrued Expenses	179.8	168.98	280.7	207.07	174.24	147.99
Short-Term Debt	2,197	2,196	1,428	540.13	1,955	1,089
Current Portion of Leases	333.45	333.96	287.7	172.46	204.6	338.57
Current Income Taxes Payable	180.85	174.47	171.85	125.42	188.28	170.22
Current Unearned Revenue	229.59	227.87	188.26	162.96	165.17	150.8
Other Current Liabilities	1,068	972.88	982.85	978.13	978.16	765.39
Total Current Liabilities	4,577	4,323	3,517	2,466	3,909	2,947
Long-Term Leases	304.01	277.73	319.42	147.61	153.01	81.85
Pension & Post-Retirement Benefits	42.78	42.74	34.15	33.87	5.45	1.29
Long-Term Deferred Tax Liabilities	117.92	112.24	119.79	59.66	74.69	157.9
Total Liabilities	5,042	4,756	3,990	2,708	4,142	3,188
Common Stock	58.71	58.71	58.71	58.71	58.71	58.71
Additional Paid-In Capital	2,494	2,494	2,494	2,494	2,494	2,494
Retained Earnings	11,379	11,083	10,684	9,698	9,053	8,575
Comprehensive Income & Other	-302.91	-432.24	-345.73	-28.97	472.77	196.6
Total Common Equity	13,629	13,203	12,891	12,221	12,079	11,325
Minority Interest	-78.68	-60.93	-26.96	-0.5	-0.47	-0.44
Shareholders' Equity	13,550	13,142	12,864	12,221	12,079	11,324
Total Liabilities & Equity	18,592	17,898	16,854	14,929	16,220	14,512
Total Debt	2,835	2,808	2,035	860.2	2,312	1,509
Net Cash (Debt)	-1,963	-894.08	-36.7	1,487	1,180	2,037
Net Cash Growth	-	-	-	26.10%	-42.09%	354.29%
Net Cash Per Share	-3.34	-1.52	-0.06	2.53	2.01	3.47
Filing Date Shares Outstanding	587.11	587.11	587.11	587.11	587.11	587.11
Total Common Shares Outstanding	587.11	587.11	587.11	587.11	587.11	587.11
Working Capital	9,742	9,269	8,815	9,506	9,093	8,786
Book Value Per Share	23.21	22.49	21.96	20.82	20.57	19.29
Tangible Book Value	12,862	12,420	12,075	12,220	12,078	11,324
Tangible Book Value Per Share	21.91	21.15	20.57	20.81	20.57	19.29
Land	-	1,170	1,182	929.83	867.59	857.92
Machinery	-	369.17	323.08	296.26	297.83	281.43
Construction In Progress	-	1	9.49	11.09	45.79	14.93
Leasehold Improvements	-	642.24	547.71	491.3	541.91	524.2

Source: S&P Global Market Intelligence. Standard template. Financial Sources.