Herald 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	271.89	266.11	229.19	170.33	89.76
Short-Term Investments	18.35	11.33	11.79	26.01	26.61
Trading Asset Securities	1.1	1.18	1.24	1.97	2.46
Cash & Short-Term Investments	291.34	278.62	242.22	198.31	118.83
Cash Growth	4.57%	15.03%	22.14%	66.88%	-45.07%
Accounts Receivable	101.44	101.4	96.24	123.43	120.32
Other Receivables	-	-	-	-	1.72
Receivables	101.44	101.4	96.24	123.43	122.04
Inventory	127.67	118.36	122.66	184.24	254.87
Restricted Cash	3.15	7.1	3.61	0.95	0.99
Other Current Assets	108.8	90.88	76.15	78.46	82.98
Total Current Assets	632.39	596.34	540.88	585.39	579.7
Property, Plant & Equipment	290.72	219.21	255.46	306.12	350.75
Long-Term Investments	3.5	3.5	4	2.3	4.25
Other Intangible Assets	0.89	0.92	0.95	0.99	1.02
Long-Term Deferred Tax Assets	2.27	4.14	5.61	4.11	31.85
Other Long-Term Assets	5.46	2.71	5.54	4.61	4.89
Total Assets	935.22	826.82	812.45	903.51	972.46
Accounts Payable	15.17	15.01	14.22	14.68	36.4
Accrued Expenses	173.1	153.27	122.65	124.34	164.31
Short-Term Debt	-	-	-	10	54.03
Current Portion of Long-Term Debt	3.33	-	-	-	-
Current Portion of Leases	3.49	2.81	5.23	5.81	3.9
Current Income Taxes Payable	33.43	28.91	29.5	32.7	26.13
Current Unearned Revenue	14.04	7.96	9.12	9.24	9.28
Total Current Liabilities	242.56	207.96	180.72	196.77	294.06
Long-Term Debt	34.87	-	-	-	-
Long-Term Leases	10.59	0.98	6.54	13.54	8.35
Pension & Post-Retirement Benefits	2.86	2.81	1.84	1.24	1.14
Long-Term Deferred Tax Liabilities	22.92	25.03	30.36	36.25	38.07
Total Liabilities	313.79	236.78	219.46	247.8	341.62
Common Stock	47.15	47.15	47.15	47.15	47.15
Additional Paid-In Capital	74.82	74.82	74.82	74.82	74.82
Retained Earnings	478.66	461.24	419.86	470.52	424.46
Comprehensive Income & Other	7.52	-6.18	38.54	49.93	70.64
Total Common Equity	608.15	577.03	580.37	642.42	617.07
Minority Interest	13.28	13.01	12.62	13.29	13.77
Shareholders' Equity	621.43	590.04	592.99	655.7	630.84
Total Liabilities & Equity	935.22	826.82	812.45	903.51	972.46
Total Debt	52.28	3.79	11.76	29.35	66.29
Net Cash (Debt)	239.06	274.83	230.46	168.96	52.54
Net Cash Growth	-13.01%	19.25%	36.40%	221.56%	-74.40%
Net Cash Per Share	0.40	0.45	0.38	0.28	0.09
Filing Date Shares Outstanding	604.49	604.49	604.49	604.49	604.49
Total Common Shares Outstanding	604.49	604.49	604.49	604.49	604.49
Working Capital	389.83	388.38	360.16	388.62	285.64
Book Value Per Share	1.01	0.95	0.96	1.06	1.02
Tangible Book Value	607.26	576.11	579.42	641.43	616.05
Tangible Book Value Per Share	1.00	0.95	0.96	1.06	1.02
Land	345.54	271.39	272.07	276.49	288.5
Machinery	399.37	386.7	402.11	431.91	452.29