HKG:0252 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	60.21	74.47	41.84	98.22	83.54	159.58
Short-Term Investments	4.65	3.97	4.7	-	-	-
Trading Asset Securities	25.29	-	-	-	-	6.06
Cash & Short-Term Investments	90.14	78.44	46.55	98.22	83.54	165.64
Cash Growth	3.35%	68.51%	-52.61%	17.58%	-49.57%	60.23%
Accounts Receivable	45.93	57.36	97.63	93.79	152.23	118.29
Other Receivables	5.11	2.86	6.4	4.28	4.54	2.2
Receivables	51.04	60.21	104.02	98.07	156.77	120.49
Inventory	39.99	44.76	38.89	45.77	60.64	48.93
Prepaid Expenses	-	-	-	1.88	1.96	2.61
Restricted Cash	-	-	-	4.1	4.1	4.1
Other Current Assets	38.67	58.54	97.83	111.42	126.36	111.57
Total Current Assets	219.84	241.95	287.3	359.46	433.37	453.32
Property, Plant & Equipment	339.84	303.29	271.44	184.74	178.77	167.5
Long-Term Investments	370.56	365.6	364.3	98.61	86.47	29.42
Other Intangible Assets	3.2	3.2	3.5	3.5	3.5	3.7
Long-Term Deferred Tax Assets	0.23	0.34	0.44	1.31	3.39	2.67
Other Long-Term Assets	644.17	673.31	678.52	842.63	830.14	826.09
Total Assets	1,608	1,616	1,635	1,529	1,578	1,483
Accounts Payable	48.6	40.16	69.84	94.11	114.62	111.59
Accrued Expenses	-	21.61	32.98	19.69	27.36	19.35
Short-Term Debt	4.61	13.71	14.98	16.18	18.88	19.33
Current Portion of Long-Term Debt	12.88	276.52	43.26	208.49	319.78	88.21
Current Portion of Leases	0.35	1.05	1.06	1.37	1.06	1.01
Current Income Taxes Payable	5.41	3.92	2.85	1.99	0.29	4.52
Current Unearned Revenue	0.99	7.53	5.11	4.86	4.26	4.86
Other Current Liabilities	66.05	3.46	-	-	-	-
Total Current Liabilities	138.88	367.95	170.07	346.7	486.25	248.87
Long-Term Debt	298.81	52.55	276.62	59.35	3.27	171.45
Long-Term Leases	-	-	-	1.06	-	-
Long-Term Deferred Tax Liabilities	13.32	13.35	11.58	10.96	13.8	13.19
Other Long-Term Liabilities	60.9	58.46	31.34	30.98	-	-
Total Liabilities	511.92	492.32	489.6	449.04	503.31	433.51
Common Stock	245.06	245.06	245.06	245.06	245.06	245.06
Retained Earnings	779.65	811	843.2	792.91	771.81	752.06
Comprehensive Income & Other	60.7	58.31	47.35	31.14	47.01	40.88
Total Common Equity	1,085	1,114	1,136	1,069	1,064	1,038
Minority Interest	10.3	9.74	10.1	10.87	10.33	11.2
Shareholders' Equity	1,096	1,124	1,146	1,080	1,074	1,049
Total Liabilities & Equity	1,608	1,616	1,635	1,529	1,578	1,483
Total Debt	316.65	343.83	335.92	286.44	342.99	279.99
Net Cash (Debt)	-226.52	-265.39	-289.37	-188.23	-259.46	-114.36
Net Cash Per Share	-1.00	-1.18	-1.28	-0.83	-1.15	-0.51
Filing Date Shares Outstanding	225.42	225.42	225.42	225.42	225.42	225.42
Total Common Shares Outstanding	225.42	225.42	225.42	225.42	225.42	225.42
Working Capital	80.95	-126	117.22	12.76	-52.88	204.45
Book Value Per Share	4.82	4.94	5.04	4.74	4.72	4.60
Tangible Book Value	1,082	1,111	1,132	1,066	1,060	1,034
Tangible Book Value Per Share	4.80	4.93	5.02	4.73	4.70	4.59
Buildings	-	183.16	201.18	205.62	213.43	210.21
Machinery	-	53.47	64.97	65.38	65.95	63.81
Construction In Progress	-	190.8	142.75	43.76	26.94	9.08

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.