HKG:0485 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	10.27	6.6	4.57	4.2	12.67	12.09
Short-Term Investments	25.9	1.67	1.78	1.48	5.81	1.79
Cash & Short-Term Investments	36.16	8.27	6.35	5.67	18.48	13.88
Cash Growth	2.83%	30.18%	11.92%	-69.31%	33.16%	-50.19%
Accounts Receivable	10.23	7.83	13.49	6.56	5.87	3.45
Other Receivables	-	11.78	12.26	8.62	8.93	9.58
Receivables	10.23	19.61	25.74	15.18	14.79	13.03
Inventory	61.5	74.33	175.8	218.14	244.67	263.42
Prepaid Expenses	-	1.81	0.64	0.38	11.54	0.64
Other Current Assets	-	-	-	-	27.13	-
Total Current Assets	107.89	104.01	208.53	239.36	316.62	290.97
Property, Plant & Equipment	22.65	23.57	27.02	32.03	39.7	40.96
Other Long-Term Assets	108.27	106.37	26.58	35.83	56.16	60.8
Total Assets	238.81	233.95	262.13	307.23	412.48	392.73
Accounts Payable	1.93	2.01	2.62	7.79	8.83	8.47
Accrued Expenses	27.68	19.29	17.49	12.12	11.3	8.09
Current Portion of Long-Term Debt	26.92	27.13	27.45	30	51.68	22.5
Current Portion of Leases	0.06	0.24	0.34	0.3	0.36	1.21
Current Income Taxes Payable	5.21	5.13	5.34	5.3	6.29	6.91
Current Unearned Revenue	1.5	2.72	4.29	5.75	6.84	7.43
Other Current Liabilities	0.96	6.66	7.77	14.2	16.32	13.57
Total Current Liabilities	64.26	63.17	65.3	75.46	101.62	68.18
Long-Term Debt	-	-	-	-	-	11.5
Long-Term Leases	-	-	0.24	-	0.27	-
Total Liabilities	64.26	63.17	65.54	75.46	101.89	79.68
Common Stock	2.13	2.13	2.13	2.13	2.13	2.13
Additional Paid-In Capital	458.73	458.73	458.73	458.73	458.73	458.73
Retained Earnings	-837.74	-836.94	-812.6	-794.01	-742.8	-725.2
Comprehensive Income & Other	551.44	546.86	548.34	564.92	592.54	577.39
Total Common Equity	174.56	170.78	196.59	231.77	310.6	313.05
Shareholders' Equity	174.56	170.78	196.59	231.77	310.6	313.05
Total Liabilities & Equity	238.81	233.95	262.13	307.23	412.48	392.73
Total Debt	26.98	27.37	28.03	30.3	52.31	35.21
Net Cash (Debt)	9.18	-19.11	-21.68	-24.63	-33.83	-21.33
Net Cash Growth	33.06%	-	-	-	-	-
Net Cash Per Share	0.04	-0.09	-0.10	-0.12	-0.16	-0.10
Filing Date Shares Outstanding	212.84	212.84	212.84	212.84	212.84	212.84
Total Common Shares Outstanding	212.84	212.84	212.84	212.84	212.84	212.84
Working Capital	43.64	40.84	143.23	163.9	215	222.79
Book Value Per Share	0.82	0.80	0.92	1.09	1.46	1.47
Tangible Book Value	174.56	170.78	196.59	231.77	310.6	313.05
Tangible Book Value Per Share	0.82	0.80	0.92	1.09	1.46	1.47
Machinery	-	47.88	48.18	51.47	56.68	54.51
Leasehold Improvements	-	4.29	4.32	4.57	4.93	4.74

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