HKG:0309 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	45.95	56.24	65.28	70.13	74.03	93.95
Short-Term Investments	1.68	1.98	1.89	5.66	3.77	3.06
Trading Asset Securities	5.2	5.9	6.53	-	-	7
Cash & Short-Term Investments	52.84	64.12	73.7	75.78	77.8	104.02
Cash Growth	-9.29%	-12.99%	-2.75%	-2.60%	-25.20%	87.85%
Accounts Receivable	76.05	69.36	66.63	55.79	63.33	47.04
Other Receivables	0.76	4.8	2.3	3.24	1.31	2.96
Receivables	76.81	74.16	68.94	59.02	64.63	49.99
Inventory	0.05	0.05	0.05	0.29	0.9	0.15
Prepaid Expenses	3.17	1.95	2.07	2.78	3.51	2.37
Restricted Cash	-	-	-	2.08	2.08	2.07
Other Current Assets	7.11	7.11	2.09	-	-	5.2
Total Current Assets	139.97	147.38	146.84	139.95	148.91	163.8
Property, Plant & Equipment	9.86	7.62	11.99	15.75	22.3	16.98
Long-Term Investments	-	-	-	17.01	13.98	7.8
Long-Term Deferred Tax Assets	-	-	-	-	0.21	0.61
Other Long-Term Assets	-	-	2.91	3.09	5.57	6.39
Total Assets	149.83	155	161.74	175.8	190.97	195.58
Accounts Payable	14	14.09	14.23	12.67	11.63	9.36
Accrued Expenses	29.25	28.36	24.68	26.66	25.34	26.12
Short-Term Debt	14.07	3	3	3	3	3
Current Portion of Long-Term Debt	0.5	11.29	7.78	7.05	14.26	6.37
Current Portion of Leases	1.32	1.5	3.13	3.02	3.61	2.52
Current Income Taxes Payable	0.28	0.28	0.28	0.28	0.28	-
Other Current Liabilities	9.53	11.05	15.29	13.49	11.95	10.93
Total Current Liabilities	68.95	69.58	68.39	66.17	70.07	58.3
Long-Term Leases	2.45	0.09	1.59	3.97	6.98	1.96
Total Liabilities	71.4	69.67	69.98	70.14	77.05	60.25
Common Stock	19.31	19.31	19.31	19.31	18.05	18.05
Additional Paid-In Capital	590.25	590.25	590.25	590.25	583.75	583.75
Retained Earnings	-589.7	-583.28	-576.55	-564.57	-547.41	-532.92
Comprehensive Income & Other	58.56	58.84	59.52	61.12	59.71	66.17
Total Common Equity	78.42	85.12	92.53	106.11	114.1	135.05
Minority Interest	0.02	0.21	-0.78	-0.45	-0.19	0.28
Shareholders' Equity	78.44	85.33	91.75	105.66	113.91	135.33
Total Liabilities & Equity	149.83	155	161.74	175.8	190.97	195.58
Total Debt	18.34	15.89	15.49	17.03	27.85	13.85
Net Cash (Debt)	34.5	48.24	58.2	58.75	49.95	90.17
Net Cash Growth	-17.49%	-17.12%	-0.93%	17.61%	-44.60%	91.60%
Net Cash Per Share	0.02	0.02	0.03	0.03	0.03	0.05
Filing Date Shares Outstanding	1,931	1,931	1,931	1,931	1,805	1,805
Total Common Shares Outstanding	1,931	1,931	1,931	1,931	1,805	1,805
Working Capital	71.02	77.8	78.45	73.78	78.84	105.51
Book Value Per Share	0.04	0.04	0.05	0.05	0.06	0.07
Tangible Book Value	78.42	85.12	92.53	106.11	114.1	135.05
Tangible Book Value Per Share	0.04	0.04	0.05	0.05	0.06	0.07
Buildings	-	46.66	46.99	49.79	54.02	51.84
Machinery	-	20.56	20.65	21.06	22.36	23.29
Leasehold Improvements	-	2.26	2.25	2.21	2.21	1.76

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