HKG:0727 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	13.65	110.73	177.59	2.48	0.71	1.05
Cash & Short-Term Investments	13.65	110.73	177.59	2.48	0.71	1.05
Cash Growth	-91.80%	-37.65%	7057.88%	247.48%	-32.19%	-29.85%
Accounts Receivable	-	-	-	14.65	14.65	0.69
Other Receivables	4.78	17.7	7.45	200.71	0.68	8.58
Receivables	4.78	17.7	7.45	215.36	15.33	9.27
Inventory	761.73	754.36	832.3	749.85	1,120	1,069
Prepaid Expenses	400.42	4.83	0.1	0.21	0.38	1.35
Restricted Cash	1.32	1.29	1.63	1.78	7.31	12.95
Other Current Assets	13.07	426.51	266.49	517.94	270.81	251.35
Total Current Assets	1,195	1,315	1,286	1,488	1,414	1,345
Property, Plant & Equipment	265.82	195.26	152.17	168.53	1,557	2,286
Other Long-Term Assets	0.16	0.16	0.44	0.35	1.25	1.25
Total Assets	1,461	1,511	1,438	1,657	2,973	3,633
Accounts Payable	-	-	-	2	2	-
Accrued Expenses	43.99	59.7	53.86	50.54	23.98	55.87
Short-Term Debt	-	-	-	-	-	19.23
Current Portion of Long-Term Debt	-	-	808.73	861.36	798.89	642.36
Current Portion of Leases	0.49	0.94	1.65	2.92	7.69	5.14
Current Income Taxes Payable	18.45	18.45	11.25	4.09	4.43	7.68
Current Unearned Revenue	139.14	136.45	141.71	132.08	142.76	131.86
Other Current Liabilities	94.65	92.82	299.31	429.22	441.12	392.23
Total Current Liabilities	296.71	308.35	1,317	1,482	1,421	1,254
Long-Term Debt	835.85	820.12	-	-	-	-
Long-Term Leases	6.21	6.08	0.45	1.79	6.99	9.75
Long-Term Deferred Tax Liabilities	1.62	1.59	-	8.98	232.41	410.39
Other Long-Term Liabilities	-	-	-	-	-	5.26
Total Liabilities	1,140	1,136	1,317	1,493	1,660	1,680
Common Stock	2,243	2,243	1,998	1,998	1,979	1,979
Retained Earnings	-1,892	-1,858	-1,874	-1,748	-681.48	32.87
Comprehensive Income & Other	-30.57	-10.17	-2.8	-86	15.38	-59.15
Total Common Equity	320.55	374.7	121.2	164.78	1,313	1,953
Minority Interest	-	-	-	-1.26	-0.52	0.22
Shareholders' Equity	320.55	374.7	121.2	163.52	1,312	1,953
Total Liabilities & Equity	1,461	1,511	1,438	1,657	2,973	3,633
Total Debt	842.54	827.14	810.83	866.07	813.56	676.47
Net Cash (Debt)	-828.89	-716.41	-633.24	-863.59	-812.85	-675.42
Net Cash Per Share	-2.88	-3.27	-3.58	-4.93	-4.74	-3.94
Filing Date Shares Outstanding	317.96	317.96	176.65	176.65	171.5	171.5
Total Common Shares Outstanding	317.96	317.96	176.65	176.65	171.5	171.5
Working Capital	898.24	1,007	-30.96	5.41	-6.7	91.05
Book Value Per Share	1.01	1.18	0.69	0.93	7.66	11.39
Tangible Book Value	320.55	374.7	121.2	164.78	1,313	1,953
Tangible Book Value Per Share	1.01	1.18	0.69	0.93	7.66	11.39
Buildings	-	2.06	-	-	-	-
Machinery	-	11.92	2.21	3.69	3.69	7.31
Construction In Progress	-	277.98	260.43	164.39	296.48	283.28
Leasehold Improvements	-	1.57	1.57	1.57	1.57	1.57

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