Oriental Watch Holdings 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	950.37	836.08	898.63	1,079	1,282
Short-Term Investments	2.31	-	-	-	7.16
Trading Asset Securities	8.54	11.81	12.23	14.66	5.37
Cash & Short-Term Investments	961.22	847.89	910.86	1,093	1,295
Cash Growth	13.37%	-6.91%	-16.70%	-15.56%	21.32%
Accounts Receivable	232.39	214.92	219.24	262.51	179.62
Other Receivables	25.88	22.25	14.3	9.2	14.58
Receivables	258.27	303.1	255.53	313.07	240.52
Inventory	466.03	466.3	443	422.2	483.63
Other Current Assets	26.3	36.79	27.3	27.97	16.29
Total Current Assets	1,712	1,654	1,637	1,857	2,035
Property, Plant & Equipment	371.15	366.01	486.89	560.85	659.44
Long-Term Investments	141.14	150.54	133.23	134.35	138.88
Long-Term Deferred Tax Assets	1.69	8.28	6.86	4.5	4.25
Other Long-Term Assets	62.38	64.6	69.54	42.83	41.31
Total Assets	2,288	2,244	2,387	2,619	2,879
Accounts Payable	24.03	25.57	34.93	38.18	35.28
Accrued Expenses	141.16	181.3	200.08	219.52	192.37
Short-Term Debt	-	-	-	-	28.71
Current Portion of Leases	104.06	83.55	132.56	121.72	114.74
Current Income Taxes Payable	38.6	31.35	36.39	46.65	44.98
Current Unearned Revenue	2.32	2.95	6.87	20.68	26.82
Other Current Liabilities	27.97	22.27	18.13	20.01	43.18
Total Current Liabilities	338.15	346.99	428.95	466.77	486.07
Long-Term Leases	106.31	111.7	133.87	230.4	326.67
Long-Term Deferred Tax Liabilities	32.14	30.04	28.69	26.16	30.37
Total Liabilities	476.6	488.73	591.51	723.33	843.11
Common Stock	48.74	48.74	48.74	48.74	48.74
Additional Paid-In Capital	303.25	303.25	303.25	303.25	303.25
Retained Earnings	1,456	1,459	1,490	1,521	1,575
Comprehensive Income & Other	1.72	-57.67	-48.02	22.2	107.97
Total Common Equity	1,810	1,753	1,794	1,895	2,035
Minority Interest	1.82	1.74	1.8	1.19	1.16
Shareholders' Equity	1,812	1,755	1,796	1,896	2,036
Total Liabilities & Equity	2,288	2,244	2,387	2,619	2,879
Total Debt	210.37	195.26	266.43	352.12	470.12
Net Cash (Debt)	750.85	652.63	644.44	741.33	824.86
Net Cash Growth	15.05%	1.27%	-13.07%	-10.13%	18.09%
Net Cash Per Share	1.54	1.34	1.32	1.52	1.69
Filing Date Shares Outstanding	487.36	487.36	487.36	487.36	487.36
Total Common Shares Outstanding	487.36	487.36	487.36	487.36	487.36
Working Capital	1,374	1,307	1,208	1,390	1,549
Book Value Per Share	3.71	3.60	3.68	3.89	4.18
Tangible Book Value	1,810	1,753	1,794	1,895	2,035
Tangible Book Value Per Share	3.71	3.60	3.68	3.89	4.18
Land	188.05	186.83	186.95	188.22	191.27
Machinery	122.57	116.8	120.06	116.72	95.48
Leasehold Improvements	224.37	202.53	223.87	200.01	188.57