HKG:0640 Balance Sheet

Financials in millions HKD. Fiscal year is October - September.

Millions HKD. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	425.35	296.03	321.89	346.39	135.24	129.67
Short-Term Investments	-	3.85	10.02	7.1	-	-
Cash & Short-Term Investments	425.35	299.88	331.91	353.49	135.24	129.67
Cash Growth	26.94%	-9.65%	-6.11%	161.39%	4.30%	-27.59%
Accounts Receivable	202.93	213.89	210.09	162	254.44	162.72
Other Receivables	-	4.86	4.55	13.6	17.04	8.36
Receivables	202.93	218.75	214.63	175.59	271.47	171.07
Inventory	77.82	72.29	71.46	49.85	128.24	99.74
Prepaid Expenses	-	14.36	3.69	2.51	7.21	2.92
Other Current Assets	17.79	19.18	21.38	18.75	16.08	74.08
Total Current Assets	723.88	624.46	643.07	600.19	558.24	477.48
Property, Plant & Equipment	198.97	196.27	123.72	111.76	96.76	108.98
Long-Term Investments	15.87	17.71	13.13	14.17	10.9	2.53
Other Intangible Assets	4.86	5.01	5.63	6.26	1.79	1.85
Other Long-Term Assets	3	2.7	33.88	12.61	29.93	4.4
Total Assets	946.57	846.15	819.43	745	697.62	595.24
Accounts Payable	184.86	45.62	55.54	36.56	59.3	28.12
Accrued Expenses	-	115.41	94.39	69.54	76.75	65.81
Short-Term Debt	-	-	39	85	30	37.8
Current Portion of Leases	3.18	3.14	1.74	2.95	3.26	1.56
Current Income Taxes Payable	41.06	40.1	32.37	28.07	28.62	21.27
Other Current Liabilities	-	2.09	2.09	2.09	3.3	0.03
Total Current Liabilities	229.1	206.36	225.13	224.2	201.22	154.58
Long-Term Leases	2.87	4.41	2.73	1.31	3.4	1.8
Long-Term Deferred Tax Liabilities	7.38	7.11	8	6.06	5.73	10.32
Total Liabilities	239.35	217.88	235.87	231.58	210.34	166.7
Common Stock	6.34	5.63	5.63	5.63	5.63	5.63
Additional Paid-In Capital	199.83	123.76	123.76	123.76	123.76	123.76
Retained Earnings	501.06	538.39	475.35	418.32	389.01	311.14
Comprehensive Income & Other	-	-39.51	-21.18	-34.29	-31.12	-11.98
Shareholders' Equity	707.22	628.27	583.56	513.42	487.28	428.54
Total Liabilities & Equity	946.57	846.15	819.43	745	697.62	595.24
Total Debt	6.05	7.56	43.47	89.26	36.65	41.15
Net Cash (Debt)	419.3	292.33	288.44	264.24	98.59	88.51
Net Cash Growth	41.60%	1.35%	9.16%	168.02%	11.38%	-36.93%
Net Cash Per Share	1.43	1.04	1.02	0.94	0.35	0.31
Filing Date Shares Outstanding	304.65	316.78	281.68	281.68	281.68	281.68
Total Common Shares Outstanding	304.65	281.68	281.68	281.68	281.68	281.68
Working Capital	494.78	418.1	417.94	375.99	357.03	322.9
Book Value Per Share	2.32	2.23	2.07	1.82	1.73	1.52
Tangible Book Value	702.36	623.26	577.93	507.16	485.49	426.69
Tangible Book Value Per Share	2.31	2.21	2.05	1.80	1.72	1.51
Land	-	62.79	64.72	62.45	66.07	69.57
Machinery	-	111.05	114.03	108.24	106.61	110.38
Construction In Progress	-	103.63	18.99	4.17	2.58	1.46
Leasehold Improvements	-	7.12	7.81	7.73	7.33	7.5

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