Oriental Watch Holdings Limited (HKG:0398)

Oriental Watch Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	978.79	836.08	898.63	1,079	1,282	1,061
Short-Term Investments	-	-	-	-	7.16	-
Trading Asset Securities	11.1	11.81	12.23	14.66	5.37	6.04
Cash & Short-Term Investments	989.88	847.89	910.86	1,093	1,295	1,067
Cash Growth	-10.03%	-6.91%	-16.70%	-15.56%	21.32%	11.18%
Accounts Receivable	238.54	214.92	219.24	262.51	179.62	260.53
Other Receivables	25.6	22.25	14.3	9.2	14.58	9.95
Receivables	332.41	303.1	255.53	313.07	240.52	287.57
Inventory	446.43	466.3	443	422.2	483.63	622.77
Other Current Assets	22.97	36.79	27.3	27.97	16.29	21.08
Total Current Assets	1,792	1,654	1,637	1,857	2,035	1,999
Property, Plant & Equipment	385.55	366.01	486.89	560.85	659.44	542.19
Long-Term Investments	164.11	150.54	133.23	134.35	138.88	105.79
Long-Term Deferred Tax Assets	8.48	8.28	6.86	4.5	4.25	4.01
Other Long-Term Assets	78.32	64.6	69.54	42.83	41.31	34.8
Total Assets	2,428	2,244	2,387	2,619	2,879	2,728
Accounts Payable	40.12	25.57	34.93	38.18	35.28	112.06
Accrued Expenses	201.06	181.3	200.08	219.52	192.37	152.36
Short-Term Debt	-	-	-	-	28.71	17.53
Current Portion of Leases	85.09	83.55	132.56	121.72	114.74	85.65
Current Income Taxes Payable	27.76	31.35	36.39	46.65	44.98	43.43
Current Unearned Revenue	3.39	2.95	6.87	20.68	26.82	4.5
Other Current Liabilities	106.97	22.27	18.13	20.01	43.18	36.95
Total Current Liabilities	464.39	346.99	428.95	466.77	486.07	452.47
Long-Term Leases	137.2	111.7	133.87	230.4	326.67	265.71
Long-Term Deferred Tax Liabilities	28.2	30.04	28.69	26.16	30.37	18.8
Total Liabilities	629.79	488.73	591.51	723.33	843.11	736.98
Common Stock	48.74	48.74	48.74	48.74	48.74	48.74
Additional Paid-In Capital	303.25	303.25	303.25	303.25	303.25	303.25
Retained Earnings	1,478	1,459	1,490	1,521	1,575	1,492
Comprehensive Income & Other	-33.56	-57.67	-48.02	22.2	107.97	147.02
Total Common Equity	1,797	1,753	1,794	1,895	2,035	1,991
Minority Interest	1.81	1.74	1.8	1.19	1.16	-0.95
Shareholders' Equity	1,798	1,755	1,796	1,896	2,036	1,991
Total Liabilities & Equity	2,428	2,244	2,387	2,619	2,879	2,728
Total Debt	222.29	195.26	266.43	352.12	470.12	368.89
Net Cash (Debt)	767.59	652.63	644.44	741.33	824.86	698.47
Net Cash Growth	-15.20%	1.27%	-13.07%	-10.13%	18.09%	7.97%
Net Cash Per Share	1.57	1.34	1.32	1.52	1.69	1.29
Filing Date Shares Outstanding	487.36	487.36	487.36	487.36	487.36	487.36
Total Common Shares Outstanding	487.36	487.36	487.36	487.36	487.36	487.36
Working Capital	1,327	1,307	1,208	1,390	1,549	1,546
Book Value Per Share	3.69	3.60	3.68	3.89	4.18	4.09
Tangible Book Value	1,797	1,753	1,794	1,895	2,035	1,991
Tangible Book Value Per Share	3.69	3.60	3.68	3.89	4.18	4.09
Land	-	186.83	186.95	188.22	191.27	190.25
Machinery	-	116.8	120.06	116.72	95.48	96.17
Leasehold Improvements	-	202.53	223.87	200.01	188.57	178.15

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.