FRA:C2I0 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	116.71	58.47	45.01	108.36	86.4	66.61
Short-Term Investments	2,189	2,745	3,677	3,168	616.09	270.2
Trading Asset Securities	1,895	1,856	2,092	2,058	1,216	2,342
Cash & Short-Term Investments	4,201	4,660	5,814	5,334	1,918	2,679
Cash Growth	-12.72%	-19.86%	9.01%	178.04%	-28.39%	39.83%
Accounts Receivable	184.31	333.94	318.15	164.48	98.05	51.74
Other Receivables	26.19	25.99	27.06	26.79	29.15	25.75
Receivables	210.5	359.93	345.2	236.37	313.61	294.47
Prepaid Expenses	17.83	7.06	32.53	57.56	15.97	4.81
Other Current Assets	498.81	342.58	344.94	-	20	-
Total Current Assets	4,929	5,369	6,537	5,628	2,268	2,978
Property, Plant & Equipment	8.83	9.83	13.24	15.59	32.07	56.92
Long-Term Investments	4,662	5,006	4,872	5,722	4,691	2,333
Other Intangible Assets	-	-	0.07	0.78	0.78	-
Other Long-Term Assets	1,211	283.1	-	-	449.78	-
Total Assets	10,810	10,668	11,422	11,366	7,441	5,368
Accounts Payable	0.05	0.05	0.05	0.05	0.06	210.63
Accrued Expenses	-	31.42	54.24	34.9	9.24	8.94
Short-Term Debt	649.43	643.26	1,417	1,280	1,845	528.6
Current Portion of Leases	4.26	5.73	5.86	7.06	23.61	29.64
Current Income Taxes Payable	26.73	26.73	18.77	17.82	14.68	14.68
Other Current Liabilities	48.99	10.73	7.96	7.25	12.82	23.68
Total Current Liabilities	729.46	717.91	1,504	1,347	1,905	816.17
Long-Term Leases	3.39	2.4	3.93	6.32	5.93	19.91
Long-Term Deferred Tax Liabilities	-	-	-	-	-	4.11
Other Long-Term Liabilities	0.52	0.48	1.54	1.67	1.68	0.92
Total Liabilities	733.36	720.78	1,510	1,355	1,913	841.11
Common Stock	1,052	1,052	1,052	1,052	406.13	290.09
Additional Paid-In Capital	9,111	9,111	9,111	9,111	5,301	4,675
Retained Earnings	-180.57	24.54	-39.62	-93.27	-254.62	-508.63
Comprehensive Income & Other	94.46	-240.06	-210.88	-59.1	75.33	70.91
Shareholders' Equity	10,077	9,948	9,913	10,011	5,528	4,527
Total Liabilities & Equity	10,810	10,668	11,422	11,366	7,441	5,368
Total Debt	657.09	651.38	1,427	1,294	1,874	578.15
Net Cash (Debt)	3,544	4,008	4,387	4,040	43.82	2,101
Net Cash Growth	-18.61%	-8.63%	8.59%	9120.13%	-97.91%	58.03%
Net Cash Per Share	0.34	0.38	0.42	0.50	0.01	0.72
Filing Date Shares Outstanding	10,520	10,520	10,520	10,520	4,061	2,901
Total Common Shares Outstanding	10,520	10,520	10,520	10,520	4,061	2,901
Working Capital	4,199	4,651	5,032	4,280	362.53	2,162
Book Value Per Share	0.96	0.95	0.94	0.95	1.36	1.56
Tangible Book Value	10,077	9,948	9,913	10,010	5,527	4,527
Tangible Book Value Per Share	0.96	0.95	0.94	0.95	1.36	1.56
Machinery	-	5.18	5.28	5.29	5.17	5.26
Leasehold Improvements	-	7.41	7.32	4.91	20.09	18.67

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