Blue River Holdings 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	4.79	13.02	11.5	770.81	887.97	171.37
Short-Term Investments	0.85	8.57	8.62	3.43	55.39	10.9
Trading Asset Securities	-	-	-	-	-	1,562
Cash & Short-Term Investments	5.64	21.58	20.12	774.24	943.36	1,744
Cash Growth	33.59%	7.26%	-97.40%	-17.93%	-45.91%	109.21%
Accounts Receivable	12.67	5.78	6.24	7.38	5,538	66.92
Other Receivables	2.11	8.36	4.02	3.68	523.99	384.39
Receivables	15.92	19.2	13.45	11.06	6,263	509.03
Inventory	0.04	0.04	0.09	0.07	772.36	911.21
Prepaid Expenses	0.71	1.22	2.66	6.84	-	-
Other Current Assets	55.17	48.25	6.7	28.15	1,020	1,137
Total Current Assets	77.49	90.29	43.02	820.36	8,999	4,301
Property, Plant & Equipment	14.53	15.84	25.33	78.35	431.85	384.77
Long-Term Investments	862	832.26	853.15	985.69	911.42	913.64
Goodwill	-	-	-	-	5.52	-
Other Intangible Assets	1	1.01	1.06	1.16	156.85	2.81
Other Long-Term Assets	-	-	53.5	63.3	621.73	962.65
Total Assets	955.03	939.4	976.06	1,949	11,126	6,580
Accounts Payable	2.61	2.46	2.91	3.92	726.64	20.31
Accrued Expenses	4.61	4.94	4.16	7.63	-	-
Current Portion of Long-Term Debt	35.23	91.05	15.13	532.99	1,439	229.35
Current Portion of Leases	4.34	2.49	5.23	10.05	36.91	6.77
Current Income Taxes Payable	-	-	-	1.59	29.48	3.51
Current Unearned Revenue	20.35	0	0.01	1.54	340.52	0.64
Other Current Liabilities	20	18.87	17.06	35.75	4,938	1,363
Total Current Liabilities	87.14	119.81	44.51	593.48	7,510	1,624
Long-Term Debt	-	-	0.84	2	221.85	171.36
Long-Term Leases	1.22	1.25	4.2	9.58	46.68	12.48
Long-Term Deferred Tax Liabilities	0.2	0.2	0.21	0.24	314.6	539.86
Other Long-Term Liabilities	-	-	-	-	2.07	-
Total Liabilities	88.56	121.26	49.76	605.29	8,095	2,348
Common Stock	104.1	104.1	104.1	104.1	110.39	110.39
Additional Paid-In Capital	937.28	937.28	937.28	937.28	986.08	986.08
Retained Earnings	94.88	112.07	349.08	957.33	1,649	3,268
Comprehensive Income & Other	-262.74	-328.27	-457.13	-646.16	-585.42	-465.45
Total Common Equity	873.51	825.18	933.33	1,353	2,160	3,899
Minority Interest	-7.04	-7.04	-7.03	-8.98	871.35	333.91
Shareholders' Equity	866.47	818.14	926.3	1,344	3,031	4,233
Total Liabilities & Equity	955.03	939.4	976.06	1,949	11,126	6,580
Total Debt	40.78	94.79	25.41	554.62	1,744	419.96
Net Cash (Debt)	-35.14	-73.21	-5.29	219.61	-800.92	1,324
Net Cash Growth	-	-	-	-	-	306.64%
Net Cash Per Share	-0.03	-0.07	-0.01	0.20	-0.73	1.20
Filing Date Shares Outstanding	1,041	1,041	1,041	1,041	1,104	1,104
Total Common Shares Outstanding	1,041	1,041	1,041	1,041	1,104	1,104
Working Capital	-9.65	-29.51	-1.49	226.88	1,489	2,677
Book Value Per Share	0.84	0.79	0.90	1.30	1.96	3.53
Tangible Book Value	872.51	824.17	932.27	1,351	1,997	3,896
Tangible Book Value Per Share	0.84	0.79	0.90	1.30	1.81	3.53
Land	-	7.68	9.28	45.65	242.44	75.29
Machinery	-	13.25	16.53	42.71	331.95	93.74
Construction In Progress	-	-	-	54.68	52	256.23

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