Tern Properties Company Limited (HKG:0277)

Tern Properties Company Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Property, Plant & Equipment	1,952	1,954	2,046	2,100	2,181	2,246
Cash & Equivalents	286.26	276.94	288.43	171.04	134.71	89.45
Accounts Receivable	4.55	4.28	3.26	1.52	2.08	2.58
Other Receivables	11.24	5.77	4.04	6.87	8.63	11.42
Investment In Debt and Equity Securities	27.73	33.68	64.38	173.63	185.3	442.91
Other Current Assets	-	3.7	8.24	41.22	23.38	72.28
Trading Asset Securities	112.09	94.93	9.26	1.8	33.07	44.72
Deferred Long-Term Tax Assets	0.17	0.17	0.15	0.13	0.11	0.09
Other Long-Term Assets	255.5	254.86	259.3	257.79	268.08	281.34
Total Assets	2,649	2,628	2,683	2,754	2,836	3,190
Current Portion of Long-Term Debt	3.04	3	2.81	2.76	3.01	14.84
Current Portion of Leases	0.14	0.42	0.58	0.33	0.56	1.05
Long-Term Debt	37.18	38.73	41.78	44.55	47.15	228.69
Long-Term Leases	0.01	0.03	0.37	0.04	0.29	0.27
Accrued Expenses	-	0.77	0.73	1.54	0.72	0.96
Current Income Taxes Payable	3.9	2.47	1.39	0.19	0.47	2.19
Current Unearned Revenue	-	3	2.32	2.99	1.57	3.11
Other Current Liabilities	15.96	13.39	12.23	12.71	12.89	18.41
Long-Term Deferred Tax Liabilities	35.74	35.74	35.58	34.6	32.93	31.31
Other Long-Term Liabilities	10.23	7.51	10.3	9.6	9.99	7.15
Total Liabilities	106.19	105.05	108.09	109.31	109.58	307.95
Common Stock	229.39	229.39	229.39	229.39	229.39	229.39
Retained Earnings	2,447	2,436	2,495	2,509	2,590	2,654
Comprehensive Income & Other	-132.94	-142.28	-149.32	-94.08	-92.32	-1.01
Shareholders' Equity	2,543	2,523	2,575	2,644	2,727	2,882
Total Liabilities & Equity	2,649	2,628	2,683	2,754	2,836	3,190
Total Debt	40.37	42.18	45.54	47.68	51	244.83
Net Cash (Debt)	357.98	329.69	252.14	125.16	116.78	-110.66
Net Cash (Debt) Growth	22.26%	30.75%	101.46%	7.18%	-	-
Net Cash Per Share	1.29	1.19	0.91	0.45	0.42	-0.40
Filing Date Shares Outstanding	277.23	277.23	277.23	277.23	277.23	277.23
Total Common Shares Outstanding	277.23	277.23	277.23	277.23	277.23	277.23
Book Value Per Share	9.17	9.10	9.29	9.54	9.84	10.40
Tangible Book Value	2,543	2,523	2,575	2,644	2,727	2,882
Tangible Book Value Per Share	9.17	9.10	9.29	9.54	9.84	10.40
Buildings	-	3.21	3.21	3.21	3.21	3.21

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