HKG:0313 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	6.01	11.76	17.69	35.08	65.98	57.3
Short-Term Investments	0.16	0.27	-	0.69	0.75	3.19
Cash & Short-Term Investments	6.17	12.02	17.69	35.77	66.73	60.5
Cash Growth	-59.27%	-32.02%	-50.56%	-46.39%	10.30%	98.58%
Accounts Receivable	2.1	1.72	1.26	2.6	9.56	8.06
Other Receivables	88.14	74.62	-	196.65	45.57	86.22
Receivables	90.25	76.34	1.26	199.26	55.13	94.28
Inventory	728.42	724.71	716.12	714.21	824.97	2,857
Prepaid Expenses	25.33	36.85	176.55	107.51	117.7	198.56
Restricted Cash	6.51	6.2	12.47	-	-	-
Other Current Assets	-	-	-	-	2,954	-
Total Current Assets	856.67	856.12	924.07	1,057	4,019	3,210
Property, Plant & Equipment	341.47	344.31	364.87	380.03	425.23	604.79
Long-Term Investments	0.69	0.69	0.8	3.28	9.12	12.13
Goodwill	109.6	108.43	105.46	114.3	123.3	118.39
Long-Term Deferred Tax Assets	-	0.04	0.01	-	-	-
Other Long-Term Assets	456.72	469.57	589.43	595.65	646.52	1,340
Total Assets	1,765	1,779	1,985	2,150	5,223	5,286
Accounts Payable	435.98	448.41	383.73	389.27	527.02	1,171
Accrued Expenses	105.73	85.7	71.55	39.7	31.91	328.45
Short-Term Debt	78.69	100.22	105.07	51.86	20.76	57.15
Current Portion of Long-Term Debt	547.09	517.07	504.23	547.16	518.5	1,896
Current Portion of Leases	1.17	1.16	1.32	0.11	0.25	1.34
Current Income Taxes Payable	98.12	95.54	96.69	100.56	114.89	127.23
Current Unearned Revenue	36.68	43.47	91.24	410.29	438.05	1,298
Other Current Liabilities	50.82	38.42	25.37	29.59	4,323	235.89
Total Current Liabilities	1,354	1,330	1,279	1,569	5,975	5,116
Long-Term Debt	-	-	-	-	-	436.2
Long-Term Leases	8.98	8.88	10.07	-	0.11	-
Long-Term Unearned Revenue	404.27	403.85	411.09	63.69	68.75	65.98
Long-Term Deferred Tax Liabilities	33.49	35.45	38.89	42.11	31.76	52.56
Total Liabilities	1,801	1,778	1,739	1,674	6,075	5,670
Common Stock	1,167	1,167	1,167	1,167	1,167	1,167
Additional Paid-In Capital	919.94	919.94	919.94	919.94	919.94	919.94
Retained Earnings	6.84	6.84	6.24	-2,039	-3,744	-3,346
Comprehensive Income & Other	-2,128	-2,091	-1,848	427.68	805.43	873.86
Total Common Equity	-34.47	2.14	245.39	475.67	-852.28	-384.96
Minority Interest	-1.39	-1.17	-	-	-	-
Shareholders' Equity	-35.86	0.97	245.39	475.67	-852.28	-384.96
Total Liabilities & Equity	1,765	1,779	1,985	2,150	5,223	5,286
Total Debt	635.93	627.33	620.69	599.14	539.62	2,391
Net Cash (Debt)	-629.76	-615.31	-603.01	-563.36	-472.89	-2,331
Net Cash Per Share	-0.54	-0.53	-0.52	-0.48	-0.41	-2.00
Filing Date Shares Outstanding	1,167	1,167	1,167	1,167	1,167	1,167
Total Common Shares Outstanding	1,167	1,167	1,167	1,167	1,167	1,167
Working Capital	-497.6	-473.87	-355.13	-511.79	-1,956	-1,905
Book Value Per Share	-0.03	0.00	0.21	0.41	-0.73	-0.33
Tangible Book Value	-144.07	-106.29	139.93	361.38	-975.58	-503.35
Tangible Book Value Per Share	-0.12	-0.09	0.12	0.31	-0.84	-0.43
Buildings	-	-	-	-	-	37.34
Machinery	-	8.8	8.72	8.82	8.44	14.03
Leasehold Improvements	-	4.23	4.23	4.23	4.23	4.05

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