HKG:0130 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	8.79	4.72	23.56	13.78	14.42	17.57
Cash & Short-Term Investments	8.79	4.72	23.56	13.78	14.42	17.57
Cash Growth	-22.47%	-79.95%	71.02%	-4.50%	-17.89%	-44.81%
Accounts Receivable	4.78	5.58	8.78	9.02	6.27	8.15
Other Receivables	12.47	2.85	4.14	3.19	1.74	1.2
Receivables	17.25	8.43	12.93	12.21	8.02	9.35
Inventory	25.4	26.75	27.27	22.34	30.62	39.27
Prepaid Expenses	-	1.01	1.26	1.31	1.05	1.71
Other Current Assets	-	8.41	14.46	17.2	19.18	21.69
Total Current Assets	51.44	49.33	79.48	66.84	73.28	89.58
Property, Plant & Equipment	310.23	324.29	375.41	347.45	383.38	413.21
Long-Term Deferred Tax Assets	1.01	1.24	0.32	0.31	0.24	0.35
Other Long-Term Assets	132.09	134.76	141.93	229.42	257.91	303.02
Total Assets	494.77	509.61	597.14	644.02	714.81	806.16
Accounts Payable	4.34	3.71	5.08	4.5	4.45	5.69
Accrued Expenses	-	12.89	11.43	11.39	16.96	16.13
Short-Term Debt	76.96	66.98	50.73	37.3	12.92	53.54
Current Portion of Leases	18.77	25.22	25.33	23.75	38.52	61.47
Current Income Taxes Payable	0.1	0.21	1.49	0.15	0.14	0.11
Other Current Liabilities	19.47	7.26	9.87	8.41	8.62	9.68
Total Current Liabilities	119.63	116.26	103.93	85.5	81.62	146.62
Long-Term Leases	2.69	6.55	17.54	4.64	17.84	19.92
Long-Term Deferred Tax Liabilities	68.77	69.33	76.73	92.57	100.54	107.67
Total Liabilities	197.61	192.14	198.2	182.71	200	274.21
Common Stock	2.88	2.88	2.88	2.88	2.88	2.88
Additional Paid-In Capital	65.33	65.33	65.33	65.33	65.33	65.33
Retained Earnings	-157.21	-138.63	-82.09	-62.76	-19.9	-28.66
Comprehensive Income & Other	387.43	389.16	414.07	457.11	467.71	493.38
Total Common Equity	298.42	318.74	400.19	462.56	516.02	532.93
Minority Interest	-1.26	-1.26	-1.26	-1.25	-1.2	-0.97
Shareholders' Equity	297.16	317.47	398.94	461.32	514.81	531.96
Total Liabilities & Equity	494.77	509.61	597.14	644.02	714.81	806.16
Total Debt	104.94	98.74	93.6	65.69	69.28	134.93
Net Cash (Debt)	-96.15	-94.02	-70.04	-51.92	-54.85	-117.36
Net Cash Per Share	-0.33	-0.33	-0.24	-0.18	-0.19	-0.41
Filing Date Shares Outstanding	287.93	287.93	287.93	287.93	287.93	287.93
Total Common Shares Outstanding	287.93	287.93	287.93	287.93	287.93	287.93
Working Capital	-68.19	-66.93	-24.46	-18.66	-8.34	-57.04
Book Value Per Share	1.04	1.11	1.39	1.61	1.79	1.85
Tangible Book Value	298.42	318.74	400.19	462.56	516.02	532.93
Tangible Book Value Per Share	1.04	1.11	1.39	1.61	1.79	1.85
Land	-	297.59	338.52	329.79	349.23	377.03
Machinery	-	18.78	21.34	22.1	21.94	21.53
Leasehold Improvements	-	18.47	17.07	16.93	25.5	29.78

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