HKG:0276 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	55.41	88.28	97.83	60.26	63.91
Short-Term Investments	-	3.34	3	11.72	2.67
Trading Asset Securities	85.43	46.52	30.87	51.6	50.75
Cash & Short-Term Investments	140.84	138.14	131.7	123.58	117.32
Cash Growth	1.95%	4.89%	6.57%	5.33%	4.65%
Accounts Receivable	1,028	1,093	1,037	953.48	666.97
Other Receivables	142.69	39.07	320.64	223.73	185.39
Receivables	1,171	1,132	1,358	1,177	852.36
Inventory	320.21	444.86	402.67	303.38	268.82
Prepaid Expenses	0.08	74.52	17.72	34.82	16.24
Total Current Assets	1,632	1,789	1,910	1,639	1,255
Property, Plant & Equipment	1,223	935.68	2,066	1,029	2,095
Other Intangible Assets	112.69	85.66	214.97	93.09	231.02
Long-Term Deferred Tax Assets	48.63	59.42	24.78	40.17	39.85
Other Long-Term Assets	215.45	205.3	-	-	-
Total Assets	3,232	3,075	4,215	2,801	3,621
Accounts Payable	292.12	301.31	337.41	252.59	280.35
Accrued Expenses	-	698.09	562.72	350.54	187.51
Short-Term Debt	945.63	883.32	1,007	1,302	1,774
Current Portion of Long-Term Debt	-	4,548	4,245	-	-
Current Portion of Leases	5.37	3.7	5.96	3.06	6.3
Current Income Taxes Payable	225.03	211.27	357.62	14.71	34.49
Current Unearned Revenue	42.71	16.77	11.14	69.56	32.32
Other Current Liabilities	863.97	411.09	307.86	431.47	79.88
Total Current Liabilities	2,375	7,074	6,834	2,424	2,395
Long-Term Debt	4,331	-	-	4,661	3,889
Long-Term Leases	3.13	0.82	2.58	4.75	1.08
Long-Term Unearned Revenue	0.41	0.56	0.48	2.09	3.98
Long-Term Deferred Tax Liabilities	47.13	39.81	30.14	18.93	19.38
Other Long-Term Liabilities	38.07	37.46	33.27	27.37	24.22
Total Liabilities	6,795	7,152	6,901	7,138	6,333
Common Stock	3.76	3.76	3.76	3.76	3.76
Retained Earnings	-	-4,390	-3,013	-4,691	-3,109
Comprehensive Income & Other	-3,567	309.2	324.36	350.69	393.33
Shareholders' Equity	-3,563	-4,077	-2,685	-4,337	-2,712
Total Liabilities & Equity	3,232	3,075	4,215	2,801	3,621
Total Debt	5,285	5,436	5,260	5,970	5,671
Net Cash (Debt)	-5,144	-5,298	-5,128	-5,847	-5,553
Net Cash Per Share	-27.35	-28.16	-27.26	-31.08	-29.52
Filing Date Shares Outstanding	188.13	188.13	188.13	188.13	188.13
Total Common Shares Outstanding	188.13	188.13	188.13	188.13	188.13
Working Capital	-742.92	-5,284	-4,924	-784.95	-1,140
Book Value Per Share	-18.94	-21.67	-14.27	-23.05	-14.42
Tangible Book Value	-3,675	-4,163	-2,900	-4,430	-2,943
Tangible Book Value Per Share	-19.54	-22.13	-15.42	-23.55	-15.65
Machinery	-	572.09	554.2	532.57	530.1
Construction In Progress	-	11.45	8.13	33.17	4.51
Leasehold Improvements	-	12.03	12.05	12.13	12.27