Oriental Enterprise Holdings Limited (FRA:OPQ)

FRA:OPQ 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	544.76	526.25	560.94	665.2	633.59	654.27
Short-Term Investments	-	-	-	-	5.87	6.05
Cash & Short-Term Investments	544.76	526.25	560.94	665.2	639.46	660.31
Cash Growth	0.74%	-6.18%	-15.67%	4.02%	-3.16%	10.08%
Accounts Receivable	27.83	32.65	45.11	58.77	56.91	70.45
Other Receivables	17.24	20.91	24.94	24.34	6.76	13.97
Receivables	511.7	526.53	593.26	375.95	365.58	371.64
Inventory	62.76	56.78	62.65	74.48	65.29	50.47
Prepaid Expenses	-	-	-	-	2.38	5.41
Other Current Assets	-	-	-	-	210.91	0.38
Total Current Assets	1,119	1,110	1,217	1,116	1,284	1,088
Property, Plant & Equipment	309.71	316.84	332.79	400.28	427.48	465.23
Other Intangible Assets	10.67	10.67	11.56	9.16	8.82	8.82
Long-Term Deferred Tax Assets	3.58	2.41	2.01	2.98	2.39	4.65
Other Long-Term Assets	369.26	366.18	389.95	355.74	332.96	510.48
Total Assets	1,816	1,809	1,957	1,892	2,058	2,082
Accounts Payable	3.2	3.39	4.3	11.38	20.97	13.05
Accrued Expenses	-	22.21	30.54	26.86	22.34	21.47
Short-Term Debt	7.89	7.45	7.59	7.57	7.05	7.11
Current Portion of Leases	1.69	1.69	1.69	-	-	-
Current Income Taxes Payable	5.36	4.85	2.8	4.39	15.71	0.41
Current Unearned Revenue	12.5	13.91	14.71	12.2	5.97	7.42
Other Current Liabilities	46.85	16.45	17.38	23.76	49.64	25.59
Total Current Liabilities	77.48	69.95	79.02	86.16	121.69	75.05
Long-Term Leases	2.73	3.46	4.85	-	-	-
Long-Term Deferred Tax Liabilities	76.85	76	78.47	76.16	72.14	68.91
Total Liabilities	157.05	149.41	162.33	162.32	193.83	143.96
Common Stock	1,414	1,414	1,414	1,414	1,414	1,414
Retained Earnings	253.4	276.1	391.52	316.42	413.63	486.68
Comprehensive Income & Other	-22.82	-43.41	-24.08	-12.5	27.87	29.88
Total Common Equity	1,645	1,647	1,781	1,718	1,855	1,931
Minority Interest	14	13.04	13.04	11.97	8.59	7.93
Shareholders' Equity	1,659	1,660	1,794	1,730	1,864	1,938
Total Liabilities & Equity	1,816	1,809	1,957	1,892	2,058	2,082
Total Debt	12.3	12.59	14.13	7.57	7.05	7.11
Net Cash (Debt)	532.46	513.66	546.81	657.62	632.41	653.2
Net Cash Growth	1.08%	-6.06%	-16.85%	3.99%	-3.18%	9.94%
Net Cash Per Share	0.22	0.21	0.23	0.27	0.26	0.27
Filing Date Shares Outstanding	2,398	2,398	2,398	2,398	2,398	2,398
Total Common Shares Outstanding	2,398	2,398	2,398	2,398	2,398	2,398
Working Capital	1,042	1,040	1,138	1,029	1,162	1,013
Book Value Per Share	0.69	0.69	0.74	0.72	0.77	0.81
Tangible Book Value	1,634	1,636	1,770	1,709	1,847	1,922
Tangible Book Value Per Share	0.68	0.68	0.74	0.71	0.77	0.80
Buildings	-	585.34	585.34	641.02	641.02	655.64
Machinery	-	958.71	962.12	958	964.93	975.41
Leasehold Improvements	-	10.82	10.82	10.82	10.82	8.84

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