Elegance Optical International Holdings Limited (HKG:0907)

HKG:0907 Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	8.74	7.05	7.4	18.77	40.08
Trading Asset Securities	-	-	17.33	19.75	81.96
Cash & Short-Term Investments	8.74	7.05	24.74	38.52	122.03
Cash Growth	23.83%	-71.48%	-35.78%	-68.44%	53.57%
Accounts Receivable	0.75	4.08	6.42	10.2	14.16
Other Receivables	-	10.1	-	23.39	35.2
Receivables	0.75	14.18	6.42	33.59	49.36
Inventory	-	0.21	0.06	5.48	4.54
Prepaid Expenses	3.39	3.01	26.32	5	4.34
Other Current Assets	25.4	13.26	-	27.8	-
Total Current Assets	38.27	37.71	57.54	110.39	180.27
Property, Plant & Equipment	4.72	4.99	5.05	52.29	64.06
Long-Term Investments	5.65	17	29	41	93
Other Long-Term Assets	27.53	32.12	56.76	59.33	63.18
Total Assets	76.17	91.82	148.35	263.01	400.51
Accounts Payable	6.53	7.68	6.34	7.66	3.6
Accrued Expenses	-	10.1	14.79	16.22	12.08
Short-Term Debt	44.71	13.15	-	-	-
Current Portion of Long-Term Debt	-	-	-	14.61	23.4
Current Portion of Leases	-	-	-	0.68	1.16
Current Income Taxes Payable	-	15.33	15.33	15.33	15.33
Current Unearned Revenue	1	1.44	1.91	2.6	3.38
Other Current Liabilities	25.87	25.09	21.92	37.56	48.08
Total Current Liabilities	78.12	72.78	60.29	94.65	107.02
Long-Term Leases	-	-	-	18.98	18.88
Long-Term Deferred Tax Liabilities	1.11	1.13	1.17	2.07	2
Other Long-Term Liabilities	-	-	0.48	0.52	0.13
Total Liabilities	79.23	73.92	61.95	116.22	128.02
Common Stock	8.73	8.73	8.73	8.73	8.73
Additional Paid-In Capital	-	247.09	247.09	247.09	247.09
Retained Earnings	-	-393.67	-334.31	-283.36	-106.29
Comprehensive Income & Other	-11.79	155.76	164.9	190.75	133.92
Total Common Equity	-3.07	17.9	86.4	163.2	283.45
Minority Interest	-	-	-	-16.41	-10.95
Shareholders' Equity	-3.07	17.9	86.4	146.8	272.49
Total Liabilities & Equity	76.17	91.82	148.35	263.01	400.51
Total Debt	44.71	13.15	-	34.26	43.44
Net Cash (Debt)	-35.98	-6.09	24.74	4.26	78.6
Net Cash Growth	-	-	481.20%	-94.58%	232.85%
Net Cash Per Share	-0.04	-0.01	0.03	0.00	0.11
Filing Date Shares Outstanding	872.86	872.86	872.86	872.86	872.86
Total Common Shares Outstanding	872.86	872.86	872.86	872.86	872.86
Working Capital	-39.85	-35.07	-2.76	15.75	73.25
Book Value Per Share	-0.00	0.02	0.10	0.19	0.32
Tangible Book Value	-3.07	17.9	86.4	163.2	283.45
Tangible Book Value Per Share	-0.00	0.02	0.10	0.19	0.32
Land	-	9.13	9.13	52.89	54.78
Machinery	-	19.04	20.44	31.04	30.38
Leasehold Improvements	-	3.82	3.88	16.09	15.61

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