FRA:1CT 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	10,320	7,582	7,695	11,695	14,942	6,032
Short-Term Investments	31.2	-	-	38.8	-	257
Cash & Short-Term Investments	10,351	7,582	7,695	11,734	14,942	6,289
Cash Growth	169.61%	-1.47%	-34.42%	-21.47%	137.60%	-16.20%
Accounts Receivable	2,211	2,189	2,897	3,213	3,062	4,359
Other Receivables	2,701	2,084	3,942	3,027	2,865	1,361
Receivables	4,913	4,274	6,840	6,243	5,929	5,730
Inventory	62,717	55,417	64,647	59,290	57,254	43,011
Other Current Assets	-	-	-	-	-	213.2
Total Current Assets	77,981	67,274	79,182	77,267	78,126	55,243
Property, Plant & Equipment	4,854	5,187	6,309	6,841	6,718	6,407
Long-Term Investments	76.7	73.9	112.7	134.1	107.4	45.8
Other Intangible Assets	6.1	6.9	25	66.3	109	158
Long-Term Deferred Tax Assets	1,479	1,250	960.7	792.9	611	426.3
Other Long-Term Assets	2,751	2,729	2,223	2,231	2,056	2,016
Total Assets	87,150	76,524	88,819	87,341	87,737	64,308
Accounts Payable	1,295	1,129	1,041	992.6	1,155	819.4
Accrued Expenses	1,897	2,183	2,584	2,348	1,942	1,816
Short-Term Debt	19,312	15,867	24,488	15,086	15,721	5,725
Current Portion of Long-Term Debt	6,564	3,825	793.6	4,367	7,276	4,619
Current Portion of Leases	597.6	618.3	650.2	602.7	667.2	770
Current Income Taxes Payable	1,119	987	905	825.1	736	721.8
Current Unearned Revenue	3,229	3,337	2,148	2,138	2,178	1,773
Other Current Liabilities	17,987	20,183	24,911	24,663	19,955	12,897
Total Current Liabilities	52,001	48,128	57,520	51,022	49,629	29,142
Long-Term Debt	7,033	-	3,342	1,488	1,789	1,799
Long-Term Leases	451.2	479	617	563	527.3	726
Pension & Post-Retirement Benefits	163.1	168.5	173.3	185.2	239.1	238.8
Long-Term Deferred Tax Liabilities	333.2	291.8	348.7	645.2	918.2	764
Other Long-Term Liabilities	60.9	63.6	71.7	77.7	79.8	70.7
Total Liabilities	60,042	49,131	62,073	53,981	53,183	32,741
Common Stock	9,865	9,988	9,988	10,000	10,000	10,000
Additional Paid-In Capital	-	-	-	-	898.7	5,499
Retained Earnings	13,377	15,453	14,531	20,643	19,307	12,599
Treasury Stock	-2.8	-2.8	-	-	-	-
Comprehensive Income & Other	2,932	987.7	1,196	1,755	3,414	2,669
Total Common Equity	26,172	26,425	25,715	32,397	33,619	30,767
Minority Interest	936.5	968	1,031	962.4	935.4	800.5
Shareholders' Equity	27,108	27,393	26,746	33,360	34,555	31,568
Total Liabilities & Equity	87,150	76,524	88,819	87,341	87,737	64,308
Total Debt	33,958	20,789	29,891	22,106	25,980	13,639
Net Cash (Debt)	-23,607	-13,207	-22,196	-10,372	-11,037	-7,350
Net Cash Per Share	-2.37	-1.32	-2.22	-1.04	-1.10	-0.74
Filing Date Shares Outstanding	9,865	9,987	9,988	10,000	10,000	10,000
Total Common Shares Outstanding	9,865	9,987	9,988	10,000	10,000	10,000
Working Capital	25,980	19,146	21,662	26,245	28,496	26,101
Book Value Per Share	2.65	2.65	2.57	3.24	3.36	3.08
Tangible Book Value	26,166	26,419	25,690	32,331	33,510	30,609
Tangible Book Value Per Share	2.65	2.65	2.57	3.23	3.35	3.06
Land	-	-	-	3,912	4,342	4,161
Buildings	4,048	3,903	3,843	-	-	-
Machinery	4,714	4,736	4,797	4,743	4,448	3,794
Construction In Progress	4.6	112.4	480	319.7	119.2	64.9
Leasehold Improvements	4,120	4,153	4,311	4,345	4,033	3,422

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