AV Concept Holdings 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	98.35	58.97	76.35	121.37	152.23	124.3
Trading Asset Securities	1.01	2.89	4.51	11.95	28.39	48.18
Cash & Short-Term Investments	99.36	61.86	80.85	133.32	180.61	172.48
Cash Growth	-0.42%	-23.49%	-39.35%	-26.19%	4.71%	2.92%
Accounts Receivable	21.54	19.92	27.74	9.12	8.6	35.87
Other Receivables	5.24	1.82	17.65	36.33	23.42	-
Receivables	26.78	21.73	45.39	45.45	32.01	35.87
Inventory	73.06	96.77	89.65	15.86	44.8	33.74
Prepaid Expenses	5.63	7.5	8.4	11.93	1.22	15.05
Total Current Assets	204.83	187.85	224.28	206.55	258.64	257.14
Property, Plant & Equipment	32.78	32.95	33.37	34.69	29.74	32.37
Long-Term Investments	1,586	1,525	1,452	1,355	1,296	1,141
Other Intangible Assets	2.81	2.81	3.06	3.49	3.49	3.83
Other Long-Term Assets	134.07	151.1	159.61	153.82	157.44	152
Total Assets	1,960	1,900	1,872	1,754	1,745	1,587
Accounts Payable	35.75	53.65	39.51	5.71	4.28	4.99
Accrued Expenses	23.88	15.64	15.93	15.89	18.25	21.27
Short-Term Debt	30.99	32	36.11	19.62	6.44	-
Current Portion of Leases	-	0.02	0.12	0.34	0.7	0.87
Current Income Taxes Payable	2.06	1.82	2.89	1.54	4.79	6.92
Current Unearned Revenue	17.08	2.37	1.89	3.39	20.56	36.41
Other Current Liabilities	46.62	46.74	52.26	79.22	53.35	76
Total Current Liabilities	156.37	152.23	148.71	125.7	108.36	146.47
Long-Term Leases	-	-	0.02	0.14	0.49	0.78
Long-Term Deferred Tax Liabilities	13.3	13.3	13.88	14.41	14.58	14.37
Total Liabilities	169.67	165.53	162.61	140.25	123.43	161.61
Common Stock	90.87	90.87	90.87	90.87	90.87	90.87
Additional Paid-In Capital	429.72	429.72	429.72	429.72	429.72	429.72
Retained Earnings	1,252	1,199	1,172	1,063	1,068	872.21
Comprehensive Income & Other	18	14.7	16.6	20.51	24.5	22.14
Total Common Equity	1,791	1,734	1,710	1,604	1,613	1,415
Minority Interest	-	-	-	9.42	9.42	10.07
Shareholders' Equity	1,791	1,734	1,710	1,613	1,622	1,425
Total Liabilities & Equity	1,960	1,900	1,872	1,754	1,745	1,587
Total Debt	30.99	32.01	36.25	20.1	7.62	1.65
Net Cash (Debt)	68.37	29.84	44.61	113.22	172.99	170.84
Net Cash Growth	145.53%	-33.10%	-60.60%	-34.55%	1.26%	170.90%
Net Cash Per Share	0.08	0.03	0.05	0.12	0.19	0.19
Filing Date Shares Outstanding	908.66	908.66	908.66	908.66	908.66	908.66
Total Common Shares Outstanding	908.66	908.66	908.66	908.66	908.66	908.66
Working Capital	48.46	35.62	75.57	80.85	150.28	110.67
Book Value Per Share	1.97	1.91	1.88	1.77	1.77	1.56
Tangible Book Value	1,788	1,731	1,706	1,600	1,609	1,411
Tangible Book Value Per Share	1.97	1.91	1.88	1.76	1.77	1.55
Land	-	8.62	8.62	8.79	14.31	14.29
Buildings	-	5.41	5.41	5.41	-	-
Machinery	-	14.15	14.2	14.42	17.16	16.46
Leasehold Improvements	-	8.51	8.51	8.51	8.51	8.51

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