Asia Commercial Holdings 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	177.51	173.97	164.94	194.44	207.64
Short-Term Investments	5.62	5.34	-	-	-
Trading Asset Securities	0.02	0.02	0.02	0.02	0.02
Cash & Short-Term Investments	183.15	179.32	164.96	194.47	207.66
Cash Growth	2.13%	8.71%	-15.17%	-6.35%	33.30%
Accounts Receivable	60.24	56.2	70.57	56.79	30.52
Other Receivables	6.39	8.72	7.82	8.89	41.8
Receivables	66.63	64.92	78.39	65.68	72.32
Inventory	95.34	100.85	105.64	99.96	93.21
Other Current Assets	0.12	-	-	-	-
Total Current Assets	345.24	345.1	348.99	360.1	373.19
Property, Plant & Equipment	33.15	44.02	67.77	82.69	102.11
Long-Term Investments	9.43	10.52	10.53	10.61	10.68
Long-Term Deferred Tax Assets	-	-	2.42	2.42	2.42
Other Long-Term Assets	309.27	313.34	342.9	365.17	381.48
Total Assets	697.09	712.98	772.61	820.98	869.88
Accounts Payable	2.25	2.23	2.46	1.94	5.43
Accrued Expenses	42.98	45.93	53.11	57.61	59.45
Short-Term Debt	102.8	134.32	158.84	174.36	172.48
Current Portion of Leases	16.77	17.37	20.96	20	29.13
Current Income Taxes Payable	13.28	13.16	15.14	18.62	14.51
Current Unearned Revenue	0.43	0.44	1.13	1.25	2.62
Other Current Liabilities	25.23	27.05	24.81	22.85	28.59
Total Current Liabilities	203.74	240.49	276.44	296.62	312.2
Long-Term Leases	1.54	13.8	25.86	35.21	57.5
Long-Term Deferred Tax Liabilities	13.26	14.01	23.13	26.12	29.12
Other Long-Term Liabilities	2.69	2.7	2.66	2.34	2.59
Total Liabilities	221.22	271.01	328.09	360.28	401.41
Common Stock	149.42	149.42	149.42	149.42	149.42
Additional Paid-In Capital	-	10.73	10.73	10.73	10.73
Retained Earnings	-	-69.79	-68.26	-59.42	-63.02
Comprehensive Income & Other	326.45	351.61	352.62	359.97	371.34
Total Common Equity	475.87	441.97	444.52	460.71	468.48
Minority Interest	-0.01	-0.01	-0	-0	-0.01
Shareholders' Equity	475.87	441.97	444.52	460.7	468.47
Total Liabilities & Equity	697.09	712.98	772.61	820.98	869.88
Total Debt	121.11	165.49	205.66	229.57	259.1
Net Cash (Debt)	62.04	13.83	-40.7	-35.1	-51.44
Net Cash Growth	348.54%	-	-	-	-
Net Cash Per Share	0.08	0.02	-0.05	-0.05	-0.07
Filing Date Shares Outstanding	747.12	747.12	747.12	747.12	747.12
Total Common Shares Outstanding	747.12	747.12	747.12	747.12	747.12
Working Capital	141.5	104.6	72.55	63.48	60.99
Book Value Per Share	0.64	0.59	0.59	0.62	0.63
Tangible Book Value	475.87	441.97	444.52	460.71	468.48
Tangible Book Value Per Share	0.64	0.59	0.59	0.62	0.63
Machinery	-	58.42	28.28	28.56	30.26
Construction In Progress	-	-	-	2.08	0.2
Leasehold Improvements	-	-	32.25	28.53	34.28