Upbest Group 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	332.02	355.59	307.56	459.33	568.39
Long-Term Investments	198.72	202.07	37.11	49.52	58.14
Other Receivables	544.32	545.84	729.39	740.7	942.82
Property, Plant & Equipment	2.31	1.75	1.93	1.35	0.94
Other Intangible Assets	2.04	2.04	2.04	2.04	2.04
Long-Term Deferred Tax Assets	4.19	3.78	3.5	3.37	2.89
Other Long-Term Assets	2,114	2,058	1,987	1,788	1,715
Total Assets	3,201	3,172	3,071	3,047	3,293
Accounts Payable	82.65	-	-	-	-
Accrued Expenses	139.74	143	105.85	77.21	220.33
Short-Term Debt	69.82	110.8	116.25	139.34	234.63
Current Income Taxes Payable	7.58	0.14	2.29	-	0.63
Other Current Liabilities	-	71.33	56.2	69.2	118.67
Pension & Post-Retirement Benefits	0.2	0.19	0.21	-	-
Total Liabilities	299.98	325.68	281.06	285.97	574.47
Common Stock	26.82	26.82	26.82	26.82	26.82
Additional Paid-In Capital	-	312.8	312.8	312.8	312.8
Retained Earnings	-	2,474	2,459	2,427	2,380
Comprehensive Income & Other	2,875	33.81	-6.59	-3.68	0.28
Total Common Equity	2,902	2,848	2,792	2,762	2,720
Minority Interest	-1.09	-1.07	-1.35	-1.33	-1.26
Shareholders' Equity	2,901	2,847	2,790	2,761	2,719
Total Liabilities & Equity	3,201	3,172	3,071	3,047	3,293
Total Debt	69.82	110.8	116.25	139.34	234.63
Net Cash (Debt)	262.2	244.79	191.3	319.99	333.76
Net Cash Growth	7.11%	27.96%	-40.22%	-4.13%	-39.63%
Net Cash Per Share	0.10	0.09	0.07	0.12	0.12
Filing Date Shares Outstanding	2,679	2,682	2,682	2,682	2,682
Total Common Shares Outstanding	2,679	2,682	2,682	2,682	2,682
Working Capital	579.57	578.95	759.11	917.07	939.74
Book Value Per Share	1.08	1.06	1.04	1.03	1.01
Tangible Book Value	2,900	2,846	2,790	2,760	2,718
Tangible Book Value Per Share	1.08	1.06	1.04	1.03	1.01