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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	339.9	355.59	307.56	459.33	568.39	816.19	Upgrade
Long-Term Investments	201.84	202.07	37.11	49.52	58.14	59.85	Upgrade
Other Receivables	539.12	545.84	729.39	740.7	942.82	906.88	Upgrade
Property, Plant & Equipment	2.07	1.75	1.93	1.35	0.94	0.94	Upgrade
Other Intangible Assets	2.04	2.04	2.04	2.04	2.04	2.04	Upgrade
Long-Term Deferred Tax Assets	3.78	3.78	3.5	3.37	2.89	2.2	Upgrade
Other Long-Term Assets	2,066	2,058	1,987	1,788	1,715	1,677	Upgrade
Total Assets	3,158	3,172	3,071	3,047	3,293	3,468	Upgrade
Accrued Expenses	151.87	143	105.85	77.21	220.33	205.69	Upgrade
Short-Term Debt	72.85	110.8	116.25	139.34	234.63	258.63	Upgrade
Current Portion of Long-Term Debt	-	-	-	-	-	4.72	Upgrade
Current Income Taxes Payable	0.62	0.14	2.29	-	0.63	2.54	Upgrade
Other Current Liabilities	99.38	71.33	56.2	69.2	118.67	340.67	Upgrade
Pension & Post-Retirement Benefits	0.19	0.19	0.21	-	-	-	Upgrade
Total Liabilities	325.13	325.68	281.06	285.97	574.47	812.49	Upgrade
Common Stock	26.82	26.82	26.82	26.82	26.82	26.82	Upgrade
Additional Paid-In Capital	312.8	312.8	312.8	312.8	312.8	312.8	Upgrade
Retained Earnings	2,460	2,474	2,459	2,427	2,380	2,320	Upgrade
Comprehensive Income & Other	34.51	33.81	-6.59	-3.68	0.28	-2.26	Upgrade
Total Common Equity	2,834	2,848	2,792	2,762	2,720	2,657	Upgrade
Minority Interest	-1.07	-1.07	-1.35	-1.33	-1.26	-1.21	Upgrade
Shareholders' Equity	2,833	2,847	2,790	2,761	2,719	2,656	Upgrade
Total Liabilities & Equity	3,158	3,172	3,071	3,047	3,293	3,468	Upgrade
Total Debt	72.85	110.8	116.25	139.34	234.63	263.35	Upgrade
Net Cash (Debt)	267.04	244.79	191.3	319.99	333.76	552.84	Upgrade
Net Cash Growth	-6.17%	27.96%	-40.22%	-4.13%	-39.63%	181.26%	Upgrade
Net Cash Per Share	0.10	0.09	0.07	0.12	0.12	0.21	Upgrade
Filing Date Shares Outstanding	2,682	2,682	2,682	2,682	2,682	2,682	Upgrade
Total Common Shares Outstanding	2,682	2,682	2,682	2,682	2,682	2,682	Upgrade
Working Capital	557.09	578.95	759.11	917.07	939.74	913.6	Upgrade
Book Value Per Share	1.06	1.06	1.04	1.03	1.01	0.99	Upgrade
Tangible Book Value	2,832	2,846	2,790	2,760	2,718	2,655	Upgrade
Tangible Book Value Per Share	1.06	1.06	1.04	1.03	1.01	0.99	Upgrade

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