Hong Kong Robotics Group Holding Limited (FRA:EFO3)

FRA:EFO3 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	14.05	46.12	34.24	50.13	46.05	50.31
Short-Term Investments	69.12	66.98	73.51	78.1	96.86	39.83
Cash & Short-Term Investments	83.17	113.1	107.74	128.24	142.91	90.14
Cash Growth	-9.17%	4.98%	-15.98%	-10.27%	58.54%	3.82%
Accounts Receivable	432.63	393.36	392.1	428.01	641.04	537.53
Other Receivables	29.65	29.82	30.98	32.56	46.78	13.79
Receivables	710.47	674.06	741.47	780.11	1,154	1,114
Inventory	3.05	5.93	3.68	6.42	4.43	90.2
Prepaid Expenses	49.41	68.75	88.64	103.03	89.78	37.5
Restricted Cash	-	3.67	3.79	3.87	3.86	4.04
Other Current Assets	114.68	112.63	129.83	119.95	129.64	55.77
Total Current Assets	960.78	978.14	1,075	1,142	1,525	1,391
Property, Plant & Equipment	107.71	214.75	282	299.15	304.62	285.71
Long-Term Investments	8.3	7.92	5.26	31.03	68.04	98.9
Goodwill	227.2	226.96	249.37	255.63	273.71	148.89
Other Intangible Assets	0.81	0.81	0.81	0.81	0.81	0.81
Long-Term Deferred Tax Assets	-	-	-	-	9.41	9.04
Other Long-Term Assets	109.22	107.47	110.35	121.64	129.23	117.79
Total Assets	1,414	1,536	1,723	1,894	2,341	2,073
Accounts Payable	309.84	358.59	355.05	381.88	398.03	294.05
Accrued Expenses	72.3	65.77	43.76	47.58	27.43	23.09
Short-Term Debt	55.81	83.5	116.79	100.2	116.31	32.04
Current Portion of Long-Term Debt	218.43	214.54	216.39	228.47	246.94	237.3
Current Portion of Leases	4.84	4.57	5.1	3.68	14.94	6.79
Current Income Taxes Payable	32.76	32.32	31.69	34.88	32.34	23.93
Current Unearned Revenue	14.8	15.96	16.03	15.42	10.81	13.54
Other Current Liabilities	121.24	142.21	173.89	191.31	229.74	277.05
Total Current Liabilities	830.01	917.46	958.69	1,003	1,077	907.78
Long-Term Debt	2.18	-	-	0.34	-	-
Long-Term Leases	1.15	1.53	6.18	-	3.84	5.43
Other Long-Term Liabilities	-	-	-	-	-	9.95
Total Liabilities	833.34	918.99	964.87	1,004	1,080	923.16
Common Stock	209.15	209.15	209.15	152.53	152.53	101.69
Additional Paid-In Capital	346.8	1,492	1,492	1,460	1,460	1,414
Retained Earnings	-	-1,036	-898.44	-706.18	-372.39	-366.04
Comprehensive Income & Other	-	-80.26	-83.19	-64.97	-30.67	-49.34
Total Common Equity	555.95	583.95	719.06	841.33	1,209	1,100
Minority Interest	24.73	33.12	39.01	49.07	51.08	49.57
Shareholders' Equity	580.67	617.07	758.07	890.4	1,261	1,150
Total Liabilities & Equity	1,414	1,536	1,723	1,894	2,341	2,073
Total Debt	282.41	304.13	344.45	332.7	382.03	281.56
Net Cash (Debt)	-199.24	-191.03	-236.71	-204.47	-239.12	-191.42
Net Cash Per Share	-0.10	-0.09	-0.12	-0.13	-0.17	-
Filing Date Shares Outstanding	2,092	2,092	2,092	1,525	1,525	1,017
Total Common Shares Outstanding	2,092	2,092	2,092	1,525	1,525	1,017
Working Capital	130.76	60.68	116.45	138.18	448.42	483.4
Book Value Per Share	0.27	0.28	0.34	0.55	0.79	1.08
Tangible Book Value	327.93	356.18	468.88	584.89	934.91	950.45
Tangible Book Value Per Share	0.16	0.17	0.22	0.38	0.61	0.93
Land	-	38.61	34.92	36.62	39.58	37.67
Machinery	-	224.89	189.48	194.05	185.44	177.27
Construction In Progress	-	38.96	98.21	107.63	95.34	81.71
Leasehold Improvements	-	1.3	1.21	1.21	1.22	1.21
Order Backlog	-	595.1	666.5	-	-	-

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