HKG:0759 Balance Sheet

Financials in millions HKD. Fiscal year is May - April.

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	52.6	56.73	71.42	86.02	78.73	70.36
Cash & Short-Term Investments	96.93	56.73	71.42	86.02	78.73	70.36
Cash Growth	-0.33%	-20.57%	-16.97%	9.26%	11.89%	13.01%
Accounts Receivable	11.61	11.45	11.18	14.45	24.8	21.49
Other Receivables	-	-	-	0.02	0.02	0.03
Receivables	11.61	11.45	11.18	14.47	24.82	21.52
Inventory	161.64	159.21	151.3	144.28	126.06	194.16
Prepaid Expenses	-	5.91	4.33	6.16	20.77	16.87
Restricted Cash	21.44	21.44	21.44	21.44	21.44	31.39
Other Current Assets	-	34.33	36.76	32.98	36.75	36.19
Total Current Assets	291.62	289.07	296.43	305.35	308.58	370.49
Property, Plant & Equipment	454.15	474.07	533.6	550.57	552.63	551.12
Long-Term Investments	0.06	0.05	0.06	0.11	0.16	0.25
Long-Term Deferred Tax Assets	4.76	5.07	6.79	5.73	5.02	5.77
Other Long-Term Assets	44.12	45.29	49.42	55.34	53.13	55.8
Total Assets	794.71	813.54	886.31	917.09	919.52	983.42
Accounts Payable	95.03	96.07	77.94	70.75	95.7	106.7
Accrued Expenses	50.1	36.63	38.34	46.99	49.13	44.67
Short-Term Debt	-	-	-	-	-	9
Current Portion of Long-Term Debt	37.45	30.38	24.66	0.96	14.9	120.76
Current Portion of Leases	116.99	117.1	136.71	135.19	123.54	126.08
Current Income Taxes Payable	-	0.13	0.15	7.48	20.51	7.8
Current Unearned Revenue	-	1.82	1.7	2.13	2.25	1.42
Other Current Liabilities	-	7.89	7.65	7.28	7.65	7.48
Total Current Liabilities	299.57	290.01	287.14	270.78	313.68	423.9
Long-Term Debt	-	0.47	1.56	2.55	3.48	-
Long-Term Leases	54.79	65.74	89.56	92.93	85.56	76.57
Long-Term Deferred Tax Liabilities	8.1	7.9	7.9	7.48	7.36	7.05
Other Long-Term Liabilities	9.45	9.17	9.15	9.8	9.78	7.53
Total Liabilities	371.91	373.29	395.31	383.55	419.86	515.05
Common Stock	66.62	66.62	66.62	66.62	66.62	66.62
Additional Paid-In Capital	25.08	25.08	25.08	25.08	25.08	25.08
Retained Earnings	237.65	256.82	300.65	337.12	294.22	260.33
Comprehensive Income & Other	93.46	91.74	98.65	104.73	113.74	116.34
Shareholders' Equity	422.8	440.25	490.99	533.54	499.65	468.37
Total Liabilities & Equity	794.71	813.54	886.31	917.09	919.52	983.42
Total Debt	209.23	213.69	252.48	231.64	227.49	332.41
Net Cash (Debt)	-112.3	-156.96	-181.06	-145.62	-148.75	-262.05
Net Cash Per Share	-0.17	-0.24	-0.27	-0.22	-0.22	-0.39
Filing Date Shares Outstanding	666.19	666.19	666.19	666.19	666.19	666.19
Total Common Shares Outstanding	666.19	666.19	666.19	666.19	666.19	666.19
Working Capital	-7.95	-0.94	9.29	34.57	-5.1	-53.41
Book Value Per Share	0.63	0.66	0.74	0.80	0.75	0.70
Tangible Book Value	422.8	440.25	490.99	533.54	499.65	468.37
Tangible Book Value Per Share	0.63	0.66	0.74	0.80	0.75	0.70
Buildings	-	439.28	440.96	443.55	442.44	441.43
Machinery	-	315.56	317.28	315.79	489.88	727.66
Leasehold Improvements	-	92.42	92.78	94.29	94.76	96.93

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