Upbest Group 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	339.9	355.59	307.56	459.33	568.39	816.19
Long-Term Investments	201.84	202.07	37.11	49.52	58.14	59.85
Other Receivables	539.12	545.84	729.39	740.7	942.82	906.88
Property, Plant & Equipment	2.07	1.75	1.93	1.35	0.94	0.94
Other Intangible Assets	2.04	2.04	2.04	2.04	2.04	2.04
Long-Term Deferred Tax Assets	3.78	3.78	3.5	3.37	2.89	2.2
Other Long-Term Assets	2,066	2,058	1,987	1,788	1,715	1,677
Total Assets	3,158	3,172	3,071	3,047	3,293	3,468
Accrued Expenses	151.87	143	105.85	77.21	220.33	205.69
Short-Term Debt	72.85	110.8	116.25	139.34	234.63	258.63
Current Portion of Long-Term Debt	-	-	-	-	-	4.72
Current Income Taxes Payable	0.62	0.14	2.29	-	0.63	2.54
Other Current Liabilities	99.38	71.33	56.2	69.2	118.67	340.67
Pension & Post-Retirement Benefits	0.19	0.19	0.21	-	-	-
Total Liabilities	325.13	325.68	281.06	285.97	574.47	812.49
Common Stock	26.82	26.82	26.82	26.82	26.82	26.82
Additional Paid-In Capital	312.8	312.8	312.8	312.8	312.8	312.8
Retained Earnings	2,460	2,474	2,459	2,427	2,380	2,320
Comprehensive Income & Other	34.51	33.81	-6.59	-3.68	0.28	-2.26
Total Common Equity	2,834	2,848	2,792	2,762	2,720	2,657
Minority Interest	-1.07	-1.07	-1.35	-1.33	-1.26	-1.21
Shareholders' Equity	2,833	2,847	2,790	2,761	2,719	2,656
Total Liabilities & Equity	3,158	3,172	3,071	3,047	3,293	3,468
Total Debt	72.85	110.8	116.25	139.34	234.63	263.35
Net Cash (Debt)	267.04	244.79	191.3	319.99	333.76	552.84
Net Cash Growth	-6.17%	27.96%	-40.22%	-4.13%	-39.63%	181.26%
Net Cash Per Share	0.10	0.09	0.07	0.12	0.12	0.21
Filing Date Shares Outstanding	2,682	2,682	2,682	2,682	2,682	2,682
Total Common Shares Outstanding	2,682	2,682	2,682	2,682	2,682	2,682
Working Capital	557.09	578.95	759.11	917.07	939.74	913.6
Book Value Per Share	1.06	1.06	1.04	1.03	1.01	0.99
Tangible Book Value	2,832	2,846	2,790	2,760	2,718	2,655
Tangible Book Value Per Share	1.06	1.06	1.04	1.03	1.01	0.99

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