HKG:0313 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	2.59	11.76	17.69	35.08	65.98
Short-Term Investments	0.3	0.27	-	0.69	0.75
Cash & Short-Term Investments	2.89	12.02	17.69	35.77	66.73
Cash Growth	-76.00%	-32.02%	-50.56%	-46.39%	10.30%
Accounts Receivable	1.48	1.72	1.26	2.6	9.56
Other Receivables	-2.36	74.62	-	196.65	45.57
Receivables	-0.88	76.34	1.26	199.26	55.13
Inventory	747.93	724.71	716.12	714.21	824.97
Prepaid Expenses	40.97	36.85	176.55	107.51	117.7
Restricted Cash	9.24	6.2	12.47	-	-
Other Current Assets	-	-	-	-	2,954
Total Current Assets	800.14	856.12	924.07	1,057	4,019
Property, Plant & Equipment	345.05	344.31	364.87	380.03	425.23
Long-Term Investments	0.74	0.69	0.8	3.28	9.12
Goodwill	-	108.43	105.46	114.3	123.3
Long-Term Deferred Tax Assets	-	0.04	0.01	-	-
Other Long-Term Assets	461.71	469.57	589.43	595.65	646.52
Total Assets	1,608	1,779	1,985	2,150	5,223
Accounts Payable	473.96	448.41	383.73	389.27	527.02
Accrued Expenses	-	85.7	71.55	39.7	31.91
Short-Term Debt	51.45	100.22	105.07	51.86	20.76
Current Portion of Long-Term Debt	537.59	517.07	504.23	547.16	518.5
Current Portion of Leases	1.24	1.16	1.32	0.11	0.25
Current Income Taxes Payable	98.57	95.54	96.69	100.56	114.89
Current Unearned Revenue	35.17	43.47	91.24	410.29	438.05
Other Current Liabilities	159.71	38.42	25.37	29.59	4,323
Total Current Liabilities	1,358	1,330	1,279	1,569	5,975
Long-Term Leases	8.21	8.88	10.07	-	0.11
Long-Term Unearned Revenue	422.1	403.85	411.09	63.69	68.75
Long-Term Deferred Tax Liabilities	35.48	35.45	38.89	42.11	31.76
Total Liabilities	1,823	1,778	1,739	1,674	6,075
Common Stock	1,167	1,167	1,167	1,167	1,167
Additional Paid-In Capital	-	919.94	919.94	919.94	919.94
Retained Earnings	-	6.84	6.24	-2,039	-3,744
Comprehensive Income & Other	-1,381	-2,091	-1,848	427.68	805.43
Total Common Equity	-214.08	2.14	245.39	475.67	-852.28
Minority Interest	-1.75	-1.17	-	-	-
Shareholders' Equity	-215.83	0.97	245.39	475.67	-852.28
Total Liabilities & Equity	1,608	1,779	1,985	2,150	5,223
Total Debt	598.49	627.33	620.69	599.14	539.62
Net Cash (Debt)	-595.6	-615.31	-603.01	-563.36	-472.89
Net Cash Per Share	-0.51	-0.53	-0.52	-0.48	-0.41
Filing Date Shares Outstanding	1,167	1,167	1,167	1,167	1,167
Total Common Shares Outstanding	1,167	1,167	1,167	1,167	1,167
Working Capital	-557.54	-473.87	-355.13	-511.79	-1,956
Book Value Per Share	-0.18	0.00	0.21	0.41	-0.73
Tangible Book Value	-214.08	-106.29	139.93	361.38	-975.58
Tangible Book Value Per Share	-0.18	-0.09	0.12	0.31	-0.84
Machinery	-	8.8	8.72	8.82	8.44
Leasehold Improvements	-	4.23	4.23	4.23	4.23