HKG:0077 Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	92.58	66.9	57.05	68.65	36.38
Short-Term Investments	0.88	0.82	0.48	0.46	1.14
Cash & Short-Term Investments	93.45	67.72	57.53	69.11	37.52
Cash Growth	38.01%	17.71%	-16.76%	84.19%	-23.15%
Accounts Receivable	2.27	2.34	4.43	1.79	4.06
Other Receivables	1.43	2.11	0.86	2.13	0.96
Receivables	3.7	4.45	5.29	3.92	5.01
Prepaid Expenses	4.49	5.01	2.82	2.27	2.32
Total Current Assets	101.64	77.18	65.64	75.3	44.85
Property, Plant & Equipment	66.96	133.83	197.62	80.01	136.37
Goodwill	22.92	22.92	22.92	22.92	22.92
Other Intangible Assets	31.59	47.72	64.2	100.53	120.84
Long-Term Deferred Tax Assets	0.45	1.03	2.32	3.58	4.57
Other Long-Term Assets	0.61	0.69	0.76	0.41	0.44
Total Assets	224.17	283.36	353.46	282.74	329.98
Accounts Payable	6.15	5.92	5.5	5.91	3.88
Accrued Expenses	12.1	12	13.47	17.14	-
Current Portion of Long-Term Debt	7.5	22.03	9.19	11.08	24.83
Current Portion of Leases	33.73	63.83	59.87	32.64	62.39
Current Income Taxes Payable	3.22	0.73	1.33	0.48	0.02
Other Current Liabilities	30.6	15.89	15.66	17.32	31.23
Total Current Liabilities	93.29	120.41	105.02	84.58	122.35
Long-Term Debt	74.16	81.7	103.82	117.93	127.26
Long-Term Leases	-	33.23	95.3	-	31.95
Pension & Post-Retirement Benefits	8.86	7.52	6.7	-	-
Long-Term Deferred Tax Liabilities	4.03	3.81	3.63	3.26	2.57
Total Liabilities	180.34	246.67	314.46	205.77	284.14
Common Stock	27.19	27.19	27.19	27.19	27.19
Additional Paid-In Capital	-	63.74	74.61	74.61	74.61
Retained Earnings	-	-73.88	-82.45	-44.53	-75.66
Comprehensive Income & Other	16.64	19.64	19.64	19.69	19.69
Shareholders' Equity	43.83	36.69	39	76.97	45.84
Total Liabilities & Equity	224.17	283.36	353.46	282.74	329.98
Total Debt	115.39	200.8	268.17	161.66	246.44
Net Cash (Debt)	-21.94	-133.08	-210.65	-92.55	-208.91
Net Cash Per Share	-0.08	-0.49	-0.77	-0.34	-0.77
Filing Date Shares Outstanding	271.91	271.91	271.91	271.91	271.91
Total Common Shares Outstanding	271.91	271.91	271.91	271.91	271.91
Working Capital	8.35	-43.23	-39.38	-9.28	-77.51
Book Value Per Share	0.16	0.13	0.14	0.28	0.17
Tangible Book Value	-10.68	-33.95	-48.12	-46.48	-97.92
Tangible Book Value Per Share	-0.04	-0.12	-0.18	-0.17	-0.36
Land	-	20.86	20.86	21.25	17.5
Machinery	-	63.89	62.68	64.51	60.92
Leasehold Improvements	-	8.42	8.77	9.23	7.74