AV Concept 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	194.57	58.97	76.35	121.37	152.23
Trading Asset Securities	18.92	2.89	4.51	11.95	28.39
Cash & Short-Term Investments	213.49	61.86	80.85	133.32	180.61
Cash Growth	245.14%	-23.49%	-39.35%	-26.19%	4.71%
Accounts Receivable	30.4	19.92	27.74	9.12	8.6
Other Receivables	-	1.82	17.65	36.33	23.42
Receivables	30.4	21.73	45.39	45.45	32.01
Inventory	377.61	96.77	89.65	15.86	44.8
Prepaid Expenses	17.61	7.5	8.4	11.93	1.22
Total Current Assets	639.11	187.85	224.28	206.55	258.64
Property, Plant & Equipment	32.82	32.95	33.37	34.69	29.74
Long-Term Investments	1,770	1,525	1,452	1,355	1,296
Other Intangible Assets	2.78	2.81	3.06	3.49	3.49
Other Long-Term Assets	131.91	151.1	159.61	153.82	157.44
Total Assets	2,577	1,900	1,872	1,754	1,745
Accounts Payable	96.4	53.65	39.51	5.71	4.28
Accrued Expenses	22.07	15.64	15.93	15.89	18.25
Short-Term Debt	53.94	32	36.11	19.62	6.44
Current Portion of Leases	-	0.02	0.12	0.34	0.7
Current Income Taxes Payable	15.89	1.82	2.89	1.54	4.79
Current Unearned Revenue	255.43	2.37	1.89	3.39	20.56
Other Current Liabilities	161.32	46.74	52.26	79.22	53.35
Total Current Liabilities	605.04	152.23	148.71	125.7	108.36
Long-Term Leases	-	-	0.02	0.14	0.49
Long-Term Deferred Tax Liabilities	13.13	13.3	13.88	14.41	14.58
Total Liabilities	618.17	165.53	162.61	140.25	123.43
Common Stock	90.55	90.87	90.87	90.87	90.87
Additional Paid-In Capital	-	429.72	429.72	429.72	429.72
Retained Earnings	-	1,199	1,172	1,063	1,068
Comprehensive Income & Other	1,868	14.7	16.6	20.51	24.5
Total Common Equity	1,959	1,734	1,710	1,604	1,613
Minority Interest	-	-	-	9.42	9.42
Shareholders' Equity	1,959	1,734	1,710	1,613	1,622
Total Liabilities & Equity	2,577	1,900	1,872	1,754	1,745
Total Debt	53.94	32.01	36.25	20.1	7.62
Net Cash (Debt)	159.55	29.84	44.61	113.22	172.99
Net Cash Growth	434.64%	-33.10%	-60.60%	-34.55%	1.26%
Net Cash Per Share	0.18	0.03	0.05	0.12	0.19
Filing Date Shares Outstanding	908.34	908.66	908.66	908.66	908.66
Total Common Shares Outstanding	908.34	908.66	908.66	908.66	908.66
Working Capital	34.07	35.62	75.57	80.85	150.28
Book Value Per Share	2.16	1.91	1.88	1.77	1.77
Tangible Book Value	1,956	1,731	1,706	1,600	1,609
Tangible Book Value Per Share	2.15	1.91	1.88	1.76	1.77
Land	-	8.62	8.62	8.79	14.31
Buildings	-	5.41	5.41	5.41	-
Machinery	-	14.15	14.2	14.42	17.16
Leasehold Improvements	-	8.51	8.51	8.51	8.51