HKG:0130 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	7.4	4.72	23.56	13.78	14.42
Cash & Short-Term Investments	7.4	4.72	23.56	13.78	14.42
Cash Growth	56.63%	-79.95%	71.02%	-4.50%	-17.89%
Accounts Receivable	4.04	5.58	8.78	9.02	6.27
Other Receivables	8.34	2.85	4.14	3.19	1.74
Receivables	12.38	8.43	12.93	12.21	8.02
Inventory	24.41	26.75	27.27	22.34	30.62
Prepaid Expenses	-	1.01	1.26	1.31	1.05
Other Current Assets	-	8.41	14.46	17.2	19.18
Total Current Assets	44.19	49.33	79.48	66.84	73.28
Property, Plant & Equipment	290.41	324.29	375.41	347.45	383.38
Long-Term Deferred Tax Assets	0.74	1.24	0.32	0.31	0.24
Other Long-Term Assets	121.86	134.76	141.93	229.42	257.91
Total Assets	457.2	509.61	597.14	644.02	714.81
Accounts Payable	4.78	3.71	5.08	4.5	4.45
Accrued Expenses	-	12.89	11.43	11.39	16.96
Short-Term Debt	65.18	66.98	50.73	37.3	12.92
Current Portion of Leases	15.96	25.22	25.33	23.75	38.52
Current Income Taxes Payable	0.05	0.21	1.49	0.15	0.14
Other Current Liabilities	17.23	7.26	9.87	8.41	8.62
Total Current Liabilities	103.2	116.26	103.93	85.5	81.62
Long-Term Debt	22.28	-	-	-	-
Long-Term Leases	6.88	6.55	17.54	4.64	17.84
Long-Term Deferred Tax Liabilities	63.39	69.33	76.73	92.57	100.54
Total Liabilities	195.75	192.14	198.2	182.71	200
Common Stock	2.88	2.88	2.88	2.88	2.88
Additional Paid-In Capital	-	65.33	65.33	65.33	65.33
Retained Earnings	-	-138.63	-82.09	-62.76	-19.9
Comprehensive Income & Other	258.57	389.16	414.07	457.11	467.71
Total Common Equity	261.45	318.74	400.19	462.56	516.02
Minority Interest	-	-1.26	-1.26	-1.25	-1.2
Shareholders' Equity	261.45	317.47	398.94	461.32	514.81
Total Liabilities & Equity	457.2	509.61	597.14	644.02	714.81
Total Debt	110.3	98.74	93.6	65.69	69.28
Net Cash (Debt)	-102.9	-94.02	-70.04	-51.92	-54.85
Net Cash Per Share	-0.36	-0.33	-0.24	-0.18	-0.19
Filing Date Shares Outstanding	287.93	287.93	287.93	287.93	287.93
Total Common Shares Outstanding	287.93	287.93	287.93	287.93	287.93
Working Capital	-59.01	-66.93	-24.46	-18.66	-8.34
Book Value Per Share	0.91	1.11	1.39	1.61	1.79
Tangible Book Value	261.45	318.74	400.19	462.56	516.02
Tangible Book Value Per Share	0.91	1.11	1.39	1.61	1.79
Land	-	297.59	338.52	329.79	349.23
Machinery	-	18.78	21.34	22.1	21.94
Leasehold Improvements	-	18.47	17.07	16.93	25.5