Elife 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	5.64	18.54	27.13	2.28	10.81
Short-Term Investments	7.43	0.84	1.14	0.91	0.86
Cash & Short-Term Investments	13.07	19.38	28.27	3.2	11.66
Cash Growth	-32.58%	-31.44%	784.73%	-72.61%	-24.77%
Accounts Receivable	95.84	80.03	167.05	7.71	19.78
Other Receivables	-12.91	-7.26	25.46	6.83	6.5
Receivables	103.8	93.64	196.85	34.71	48.63
Inventory	0.77	1.6	1.8	2.7	0.51
Prepaid Expenses	24.91	16.96	17.88	33.03	32.06
Other Current Assets	-	-	5.02	-	-
Total Current Assets	142.55	131.58	249.81	73.64	92.86
Property, Plant & Equipment	0.73	1.13	5.85	4.24	8
Long-Term Investments	-	-	-	0.27	0.48
Total Assets	143.27	132.71	255.66	78.15	101.34
Accounts Payable	17.45	51.01	129.28	2.32	0.26
Accrued Expenses	19.3	6.66	3.92	7.15	7.02
Short-Term Debt	-	0.84	0.88	5.85	16.97
Current Portion of Long-Term Debt	-	-	-	7.56	8.85
Current Portion of Leases	0.51	1.51	1.65	0.89	2.33
Current Income Taxes Payable	7.18	5.19	6.38	1.15	1.24
Current Unearned Revenue	25.96	5.86	5.97	1.02	1.91
Other Current Liabilities	28.76	11.07	53.33	12.99	17.71
Total Current Liabilities	99.16	82.14	201.41	38.92	56.3
Long-Term Debt	-	-	-	13.1	-
Long-Term Leases	-	0.51	2.02	0.52	1.66
Total Liabilities	99.16	82.64	203.42	52.54	57.96
Common Stock	135.62	135.62	113.02	75.27	67.85
Additional Paid-In Capital	-	369.15	363.96	343.05	343.11
Retained Earnings	-	-431.63	-339.4	-309.79	-291.91
Comprehensive Income & Other	-84.5	-22.6	-13.48	-9.71	-1.42
Total Common Equity	51.12	50.54	124.1	98.83	117.64
Minority Interest	-7.01	-0.47	-71.86	-73.21	-74.25
Shareholders' Equity	44.11	50.07	52.24	25.61	43.39
Total Liabilities & Equity	143.27	132.71	255.66	78.15	101.34
Total Debt	0.51	2.85	4.54	27.91	29.82
Net Cash (Debt)	12.56	16.53	23.73	-24.72	-18.15
Net Cash Growth	-24.02%	-30.32%	-	-	-
Net Cash Per Share	0.01	0.01	0.03	-0.03	-0.03
Filing Date Shares Outstanding	1,356	1,356	1,130	752.69	678.53
Total Common Shares Outstanding	1,356	1,356	1,130	752.69	678.53
Working Capital	43.39	49.44	48.4	34.72	36.56
Book Value Per Share	0.04	0.04	0.11	0.13	0.17
Tangible Book Value	51.12	50.54	124.1	98.83	117.64
Tangible Book Value Per Share	0.04	0.04	0.11	0.13	0.17
Machinery	-	4.36	6.34	9.5	5.46
Leasehold Improvements	-	2.7	2.7	3.84	4.28