Ling Yui 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	1.59	14.69	29.85	12.64	10.13	10.66
Short-Term Investments	4.05	2.96	3.46	4.8	4.65	3.94
Cash & Short-Term Investments	5.64	17.65	33.32	17.44	14.79	14.6
Cash Growth	-64.30%	-47.03%	91.09%	17.91%	1.27%	19.76%
Accounts Receivable	70.12	82.62	63.27	117.75	155.13	134.79
Other Receivables	-	0.09	0.09	-	-	0.09
Receivables	70.12	82.7	63.36	117.75	155.13	134.88
Total Current Assets	75.76	100.35	96.67	135.19	169.92	149.48
Property, Plant & Equipment	25.92	26.44	39.2	39.62	46.91	54.06
Other Long-Term Assets	4.98	5.13	5.05	4.36	4.24	4.28
Total Assets	106.66	131.92	140.92	179.17	221.06	207.81
Accounts Payable	8.39	26.88	15.52	37.04	57.46	37.63
Accrued Expenses	4.42	5.27	5.27	7.93	9.54	11.48
Short-Term Debt	-	18.17	18.56	17.23	20.1	32.91
Current Portion of Long-Term Debt	14.8	5.07	3.58	9.7	3.69	5.31
Current Portion of Leases	2.81	3.67	4.07	0.76	0.61	2.25
Current Income Taxes Payable	0.02	-	-	0.08	0.01	-
Current Unearned Revenue	0.74	0.96	2.42	4.26	2.5	0.25
Other Current Liabilities	12.18	12.22	9.32	21.88	16.81	8.41
Total Current Liabilities	43.36	72.24	58.73	98.89	110.72	98.23
Long-Term Debt	0.27	1.75	0.04	2.38	0.59	2.18
Long-Term Leases	5.69	0.9	4.57	0.97	-	0.61
Long-Term Deferred Tax Liabilities	0.14	0.14	0.14	0.14	2.91	2.19
Total Liabilities	49.45	75.02	63.47	102.37	114.23	103.22
Common Stock	8	8	8	8	8	8
Additional Paid-In Capital	123.37	123.37	123.37	123.37	123.37	123.37
Retained Earnings	-14.03	-14.34	6.21	5.56	35.6	33.36
Comprehensive Income & Other	-60.13	-60.13	-60.13	-60.13	-60.13	-60.13
Total Common Equity	57.21	56.9	77.45	76.79	106.83	104.59
Shareholders' Equity	57.21	56.9	77.45	76.79	106.83	104.59
Total Liabilities & Equity	106.66	131.92	140.92	179.17	221.06	207.81
Total Debt	23.57	29.55	30.8	31.04	25	43.26
Net Cash (Debt)	-17.93	-11.91	2.52	-13.6	-10.21	-28.66
Net Cash Per Share	-0.02	-0.01	0.00	-0.02	-0.01	-0.04
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	32.41	28.12	37.94	36.3	59.2	51.25
Book Value Per Share	0.07	0.07	0.10	0.10	0.13	0.13
Tangible Book Value	57.21	56.9	77.45	76.79	106.83	104.59
Tangible Book Value Per Share	0.07	0.07	0.10	0.10	0.13	0.13
Machinery	-	98.3	99.16	97.73	97.45	93.96
Leasehold Improvements	-	0.53	0.53	0.53	0.53	0.53

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.