HKG:0248 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	6.56	9.13	22.7	35.46	25.75	21.08
Short-Term Investments	-	3.91	3.64	1.75	2.95	3.51
Trading Asset Securities	-	0.5	0.4	0.6	0.44	-
Cash & Short-Term Investments	6.56	13.53	26.73	37.81	29.14	24.59
Cash Growth	-59.30%	-49.39%	-29.30%	29.75%	18.50%	-1.71%
Accounts Receivable	112.44	118.16	143.35	97.62	57.63	49.56
Other Receivables	0.12	0.02	0.13	0.18	0.21	0.1
Receivables	112.56	118.19	143.48	97.8	57.84	49.66
Inventory	17.01	13.7	12.59	15.91	15.87	27
Prepaid Expenses	10.17	8.32	5.28	10.89	10.59	12.05
Other Current Assets	2.8	2.77	2.77	2.67	2.62	3.94
Total Current Assets	149.1	156.5	190.85	165.07	116.07	117.23
Property, Plant & Equipment	47.4	47.7	49.69	50.43	52	53.03
Long-Term Investments	-	-	-	9.85	8.24	6.8
Other Long-Term Assets	157.11	156.68	174.64	202.15	204.37	214.67
Total Assets	353.6	360.88	415.19	427.5	380.67	391.73
Accounts Payable	4.28	3.09	2.16	4.16	3.37	11.22
Accrued Expenses	2.87	1.24	5.48	7.24	9.07	8.8
Short-Term Debt	131.36	133.48	159.03	140.48	85.16	88.37
Current Portion of Leases	0.05	0.13	0.38	0.07	0.38	0.16
Current Income Taxes Payable	0.37	0.05	0.03	0.03	0.36	0.38
Current Unearned Revenue	2.42	2.45	2.6	2.14	1.41	1.52
Other Current Liabilities	3.1	3	3	10	-	-
Total Current Liabilities	144.45	143.43	172.69	164.12	99.74	110.44
Long-Term Leases	0.31	-	0.09	-	0.08	0.09
Long-Term Deferred Tax Liabilities	0.05	0.05	0.05	0.05	0.05	0.05
Total Liabilities	144.81	143.48	172.82	164.17	99.87	110.58
Common Stock	12.45	12.45	12.45	12.45	12.45	12.45
Additional Paid-In Capital	39.62	39.62	39.62	39.62	39.62	39.62
Retained Earnings	49.6	58.84	85.29	100.85	120.42	122.36
Comprehensive Income & Other	107.12	106.48	105	110.4	108.31	106.71
Shareholders' Equity	208.79	217.4	242.36	263.33	280.8	281.15
Total Liabilities & Equity	353.6	360.88	415.19	427.5	380.67	391.73
Total Debt	131.73	133.61	159.5	140.55	85.61	88.62
Net Cash (Debt)	-125.17	-120.08	-132.77	-102.74	-56.47	-64.03
Net Cash Per Share	-0.80	-0.77	-0.85	-0.66	-0.36	-0.41
Filing Date Shares Outstanding	155.67	155.67	155.67	155.67	155.67	155.67
Total Common Shares Outstanding	155.67	155.67	155.67	155.67	155.67	155.67
Working Capital	4.65	13.07	18.17	0.95	16.33	6.79
Book Value Per Share	1.34	1.40	1.56	1.69	1.80	1.81
Tangible Book Value	208.79	217.4	242.36	263.33	280.8	281.15
Tangible Book Value Per Share	1.34	1.40	1.56	1.69	1.80	1.81
Land	-	60.37	60.37	60.37	60.37	60.37
Machinery	-	38.8	39.2	39.32	38.92	38.62

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