Elife Holdings 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	23.53	18.54	27.13	2.28	10.81	14.59
Short-Term Investments	0.87	0.84	1.14	0.91	0.86	0.91
Cash & Short-Term Investments	24.4	19.38	28.27	3.2	11.66	15.5
Cash Growth	-18.71%	-31.44%	784.73%	-72.61%	-24.77%	-10.81%
Accounts Receivable	88.13	80.03	167.05	7.71	19.78	16.86
Other Receivables	10.22	-7.26	25.46	6.83	6.5	4.93
Receivables	98.34	93.64	196.85	34.71	48.63	43.56
Inventory	2.3	1.6	1.8	2.7	0.51	0.06
Prepaid Expenses	18.7	16.96	17.88	33.03	32.06	32.33
Other Current Assets	-	-	5.02	-	-	16.89
Total Current Assets	143.74	131.58	249.81	73.64	92.86	108.34
Property, Plant & Equipment	0.93	1.13	5.85	4.24	8	15.12
Long-Term Investments	-	-	-	0.27	0.48	0.09
Total Assets	144.68	132.71	255.66	78.15	101.34	123.55
Accounts Payable	29.92	51.01	129.28	2.32	0.26	0.11
Accrued Expenses	4.03	6.66	3.92	7.15	7.02	6.63
Short-Term Debt	24.86	0.84	0.88	5.85	16.97	2.62
Current Portion of Long-Term Debt	-	-	-	7.56	8.85	5.25
Current Portion of Leases	1.28	1.51	1.65	0.89	2.33	2.49
Current Income Taxes Payable	5.31	5.19	6.38	1.15	1.24	1.46
Current Unearned Revenue	13.76	5.86	5.97	1.02	1.91	1.07
Other Current Liabilities	12.56	11.07	53.33	12.99	17.71	15.54
Total Current Liabilities	91.71	82.14	201.41	38.92	56.3	35.17
Long-Term Debt	-	-	-	13.1	-	15.81
Long-Term Leases	-	0.51	2.02	0.52	1.66	2.45
Total Liabilities	91.71	82.64	203.42	52.54	57.96	53.43
Common Stock	135.62	135.62	113.02	75.27	67.85	61.93
Additional Paid-In Capital	369.15	369.15	363.96	343.05	343.11	333.37
Retained Earnings	-427.26	-431.63	-339.4	-309.79	-291.91	-278.02
Comprehensive Income & Other	-21.31	-22.6	-13.48	-9.71	-1.42	18.46
Total Common Equity	56.2	50.54	124.1	98.83	117.64	135.74
Minority Interest	-3.23	-0.47	-71.86	-73.21	-74.25	-65.62
Shareholders' Equity	52.97	50.07	52.24	25.61	43.39	70.12
Total Liabilities & Equity	144.68	132.71	255.66	78.15	101.34	123.55
Total Debt	26.14	2.85	4.54	27.91	29.82	28.61
Net Cash (Debt)	-1.74	16.53	23.73	-24.72	-18.15	-13.11
Net Cash Growth	-	-30.32%	-	-	-	-
Net Cash Per Share	-0.00	0.01	0.03	-0.03	-0.03	-0.02
Filing Date Shares Outstanding	1,356	1,356	1,130	752.69	678.53	619.33
Total Common Shares Outstanding	1,356	1,356	1,130	752.69	678.53	619.33
Working Capital	52.04	49.44	48.4	34.72	36.56	73.17
Book Value Per Share	0.04	0.04	0.11	0.13	0.17	0.22
Tangible Book Value	56.2	50.54	124.1	98.83	117.64	135.74
Tangible Book Value Per Share	0.04	0.04	0.11	0.13	0.17	0.22
Land	-	-	-	-	-	1.51
Buildings	-	-	-	-	-	4.35
Machinery	-	4.36	6.34	9.5	5.46	14.46
Leasehold Improvements	-	2.7	2.7	3.84	4.28	4.25

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