HKG:0125 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	119.92	185.28	274.53	328.76	324.08	316.98
Short-Term Investments	5.21	5.44	5.06	3.5	4.62	4.45
Cash & Short-Term Investments	125.13	190.72	279.59	332.26	328.7	321.43
Cash Growth	-39.02%	-31.79%	-15.85%	1.08%	2.26%	2.90%
Accounts Receivable	263.54	202.3	155.01	166.24	199.08	222.2
Other Receivables	15.45	21.89	17.6	16.72	22.23	15.6
Receivables	278.99	224.18	172.61	182.96	221.31	237.8
Inventory	147.79	127.19	106.22	92.16	100.93	116.53
Prepaid Expenses	5.21	4.42	3.39	3.07	2.36	2.99
Other Current Assets	1.56	1.55	1.67	1.97	1.85	1.91
Total Current Assets	558.68	548.06	563.48	612.41	655.15	680.65
Property, Plant & Equipment	275.02	265.31	272.83	275.82	304.44	297.78
Long-Term Investments	7.93	4.5	3.32	0	1.63	-
Other Intangible Assets	34.26	35.03	36.41	37.94	47.8	49.65
Long-Term Deferred Tax Assets	41.34	36.71	26.58	15.47	11.62	11.56
Other Long-Term Assets	-	3.34	3.34	3.53	19.74	27.95
Total Assets	917.23	892.95	905.96	945.16	1,040	1,068
Accounts Payable	177.77	139.64	111.77	94.01	111.19	145.3
Accrued Expenses	61.95	62.14	59.19	67.57	73.75	72.16
Short-Term Debt	40.97	34.01	36.12	38.14	40.24	42.44
Current Portion of Leases	9.09	8.99	7.69	5.98	9.89	8.26
Current Income Taxes Payable	0.98	3.4	4.36	4.38	5.05	4.94
Other Current Liabilities	1.99	2.01	2.21	2.35	2.21	3.14
Total Current Liabilities	292.74	250.19	221.34	212.44	242.33	276.24
Long-Term Leases	4.52	7.12	9.34	5.03	10.69	14.87
Long-Term Deferred Tax Liabilities	5.74	5.66	4.88	5.33	5.87	5.88
Total Liabilities	302.99	262.97	235.56	222.8	258.89	296.99
Common Stock	26.28	26.28	26.28	26.28	26.28	26.28
Additional Paid-In Capital	78.95	78.95	78.95	78.95	78.95	78.95
Retained Earnings	516.32	536.73	572.92	609.16	647.61	646.4
Comprehensive Income & Other	-7.3	-11.97	-7.74	7.98	28.66	18.53
Total Common Equity	614.24	629.98	670.4	722.37	781.49	770.15
Minority Interest	-	-	-	-	-	0.45
Shareholders' Equity	614.24	629.98	670.4	722.37	781.49	770.6
Total Liabilities & Equity	917.23	892.95	905.96	945.16	1,040	1,068
Total Debt	54.57	50.12	53.15	49.15	60.82	65.57
Net Cash (Debt)	70.56	140.6	226.44	283.11	267.88	255.86
Net Cash Growth	-53.16%	-37.91%	-20.02%	5.68%	4.70%	7.22%
Net Cash Per Share	0.27	0.54	0.86	1.08	1.02	0.97
Filing Date Shares Outstanding	262.78	262.78	262.78	262.78	262.78	262.78
Total Common Shares Outstanding	262.78	262.78	262.78	262.78	262.78	262.78
Working Capital	265.95	297.87	342.14	399.97	412.83	404.41
Book Value Per Share	2.34	2.40	2.55	2.75	2.97	2.93
Tangible Book Value	579.98	594.95	633.99	684.43	733.69	720.5
Tangible Book Value Per Share	2.21	2.26	2.41	2.60	2.79	2.74
Land	-	255.1	255.55	259.29	264.69	253.43
Machinery	-	594.31	592.64	603.67	627.97	609.51
Construction In Progress	-	4.73	4.92	5.06	5.58	5.65
Leasehold Improvements	-	321.23	321.67	329.25	341.34	326.64

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