HKG:0243 Balance Sheet

Financials in millions HKD. Fiscal year is May - April.

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	70.92	78.04	58.54	70.23	85.78	187.72
Short-Term Investments	13.42	8.84	14.06	21.93	23.26	19.46
Trading Asset Securities	123.58	60.65	62.58	80.66	91.4	61.02
Cash & Short-Term Investments	207.91	147.54	135.18	172.82	200.43	268.2
Cash Growth	30.62%	9.14%	-21.78%	-13.77%	-25.27%	23.37%
Accounts Receivable	73.4	54.58	58.44	61.17	117.38	93.53
Other Receivables	3.67	4.2	10.92	5.19	3.23	5.13
Receivables	133.67	104.19	113.41	135.28	180.29	112.76
Inventory	96.63	90.9	83.18	87.45	97.51	69.39
Prepaid Expenses	-	3.12	4.49	1.89	2.59	2.66
Total Current Assets	438.55	345.74	336.25	397.45	480.82	453.01
Property, Plant & Equipment	117.13	119.32	125.03	132.31	148.8	158.2
Total Assets	555.67	465.07	461.29	529.76	629.62	611.21
Accounts Payable	15.98	13.55	18.11	14.45	36.86	36.16
Accrued Expenses	-	-	-	64.62	58.8	53.4
Short-Term Debt	51.46	56.32	49.39	52.49	93.39	83.34
Current Portion of Leases	0.93	0.91	0.88	5.84	13.44	12.86
Current Income Taxes Payable	0.86	0.67	0.67	0.74	1.13	0.9
Current Unearned Revenue	2.22	1.8	2.43	1.57	1.63	1.62
Other Current Liabilities	72.52	67.2	63.28	2.18	7.13	0.21
Total Current Liabilities	143.97	140.45	134.75	141.88	212.37	188.48
Long-Term Debt	-	-	-	-	-	8.07
Long-Term Leases	1.05	1.52	2.07	0.44	6.75	20.33
Other Long-Term Liabilities	-	-	-	-	-	2.41
Total Liabilities	145.02	141.97	136.82	142.33	219.12	219.29
Common Stock	3.47	2.89	2.89	2.89	2.26	1.88
Additional Paid-In Capital	1,003	994.38	994.38	994.38	981.14	971.04
Retained Earnings	-610.95	-688.84	-687.97	-636.12	-603.25	-620.15
Comprehensive Income & Other	15.33	14.67	15.16	26.29	30.35	39.16
Shareholders' Equity	410.65	323.1	324.46	387.44	410.5	391.92
Total Liabilities & Equity	555.67	465.07	461.29	529.76	629.62	611.21
Total Debt	53.44	58.76	52.34	58.77	113.58	124.59
Net Cash (Debt)	154.47	88.78	82.84	114.06	86.85	143.62
Net Cash Growth	42.98%	7.17%	-27.37%	31.33%	-39.53%	-8.96%
Net Cash Per Share	0.51	0.31	0.29	0.44	0.34	0.76
Filing Date Shares Outstanding	346.49	288.75	288.75	288.75	225.62	188.02
Total Common Shares Outstanding	346.49	288.75	288.75	288.75	225.62	188.02
Working Capital	294.58	205.29	201.5	255.57	268.45	264.52
Book Value Per Share	1.19	1.12	1.12	1.34	1.82	2.08
Tangible Book Value	410.65	323.1	324.46	387.44	410.5	391.92
Tangible Book Value Per Share	1.19	1.12	1.12	1.34	1.82	2.08
Machinery	-	268.02	268.32	281.74	291.17	315.69
Leasehold Improvements	-	49.54	49.17	50.93	52.75	55.05

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.