Asia Commercial 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	134.21	173.97	164.94	194.44	207.64	130.66
Short-Term Investments	5.47	5.34	-	-	-	24.62
Trading Asset Securities	0.02	0.02	0.02	0.02	0.02	0.51
Cash & Short-Term Investments	139.7	179.32	164.96	194.47	207.66	155.79
Cash Growth	10.49%	8.71%	-15.17%	-6.35%	33.30%	95.59%
Accounts Receivable	41.27	56.2	70.57	56.79	30.52	75.75
Other Receivables	6.31	8.72	7.82	8.89	41.8	26.94
Receivables	47.58	64.92	78.39	65.68	72.32	102.69
Inventory	105.36	100.85	105.64	99.96	93.21	111.33
Total Current Assets	292.64	345.1	348.99	360.1	373.19	369.82
Property, Plant & Equipment	38.09	44.02	67.77	82.69	102.11	81.07
Long-Term Investments	10.34	10.52	10.53	10.61	10.68	10.11
Long-Term Deferred Tax Assets	-	-	2.42	2.42	2.42	2.42
Other Long-Term Assets	325.11	313.34	342.9	365.17	381.48	351.32
Total Assets	666.18	712.98	772.61	820.98	869.88	814.73
Accounts Payable	2.37	2.23	2.46	1.94	5.43	6.56
Accrued Expenses	44.79	45.93	53.11	57.61	59.45	56.96
Short-Term Debt	83.32	134.32	158.84	174.36	172.48	164.09
Current Portion of Leases	18.14	17.37	20.96	20	29.13	68.56
Current Income Taxes Payable	11.08	13.16	15.14	18.62	14.51	14.36
Current Unearned Revenue	0.51	0.44	1.13	1.25	2.62	2.52
Other Current Liabilities	23.41	27.05	24.81	22.85	28.59	36.33
Total Current Liabilities	183.62	240.49	276.44	296.62	312.2	349.37
Long-Term Leases	6.22	13.8	25.86	35.21	57.5	27.69
Long-Term Deferred Tax Liabilities	11.21	14.01	23.13	26.12	29.12	26.39
Other Long-Term Liabilities	2.73	2.7	2.66	2.34	2.59	2.55
Total Liabilities	203.78	271.01	328.09	360.28	401.41	405.99
Common Stock	149.42	149.42	149.42	149.42	149.42	149.42
Additional Paid-In Capital	10.73	10.73	10.73	10.73	10.73	10.73
Retained Earnings	-56.99	-69.79	-68.26	-59.42	-63.02	-106.8
Comprehensive Income & Other	359.23	351.61	352.62	359.97	371.34	360.24
Total Common Equity	462.4	441.97	444.52	460.71	468.48	413.6
Minority Interest	-0.01	-0.01	-0	-0	-0.01	-4.86
Shareholders' Equity	462.4	441.97	444.52	460.7	468.47	408.74
Total Liabilities & Equity	666.18	712.98	772.61	820.98	869.88	814.73
Total Debt	107.68	165.49	205.66	229.57	259.1	260.34
Net Cash (Debt)	32.02	13.83	-40.7	-35.1	-51.44	-104.54
Net Cash Per Share	0.04	0.02	-0.05	-0.05	-0.07	-0.14
Filing Date Shares Outstanding	747.12	747.12	747.12	747.12	747.12	747.12
Total Common Shares Outstanding	747.12	747.12	747.12	747.12	747.12	747.12
Working Capital	109.02	104.6	72.55	63.48	60.99	20.45
Book Value Per Share	0.62	0.59	0.59	0.62	0.63	0.55
Tangible Book Value	462.4	441.97	444.52	460.71	468.48	413.6
Tangible Book Value Per Share	0.62	0.59	0.59	0.62	0.63	0.55
Machinery	-	58.42	28.28	28.56	30.26	28.72
Construction In Progress	-	-	-	2.08	0.2	-
Leasehold Improvements	-	-	32.25	28.53	34.28	34.31

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.