HKG:0927 Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	326	236.76	325.84	369.8	369.86
Short-Term Investments	-	118.02	-	-	-
Trading Asset Securities	19.38	-	-	1.04	1.03
Cash & Short-Term Investments	345.38	354.78	325.84	370.84	370.89
Cash Growth	-2.65%	8.88%	-12.13%	-0.01%	-24.12%
Accounts Receivable	220.06	187.51	303.55	242.41	193.36
Other Receivables	12.78	14.91	17.64	13.84	14.66
Receivables	232.84	202.42	321.19	256.24	208.02
Inventory	174.43	146.61	152.75	149.11	207.26
Total Current Assets	752.65	703.81	799.78	776.19	786.17
Property, Plant & Equipment	124.49	134.06	123.76	107.38	110.1
Long-Term Investments	6.67	9.39	-	3.87	3.97
Other Intangible Assets	-	-	0.01	0.02	0.25
Long-Term Deferred Tax Assets	3.23	4.34	12.85	5.79	6.19
Other Long-Term Assets	70.28	13.11	5.63	6.95	5.51
Total Assets	957.32	864.7	942.03	900.21	912.19
Accounts Payable	136.31	105.15	127.43	114.71	121.43
Accrued Expenses	81.19	128.93	104.83	83.16	79.14
Current Portion of Long-Term Debt	35.63	-	-	-	-
Current Portion of Leases	4.07	7.21	4.06	7.52	5.78
Current Income Taxes Payable	5.74	17.32	18.95	12.36	12.11
Current Unearned Revenue	10.1	7.8	10.9	2.38	6.09
Total Current Liabilities	273.04	266.42	266.16	220.13	224.54
Long-Term Debt	28.15	-	-	-	-
Long-Term Leases	0.47	4.31	1.61	4.99	2.78
Long-Term Deferred Tax Liabilities	15.09	2.33	2.21	1.86	1.17
Total Liabilities	316.74	273.05	269.98	226.97	228.49
Common Stock	51.1	42.58	42.58	42.58	42.58
Additional Paid-In Capital	-	119.64	119.64	119.64	119.64
Retained Earnings	-	315.9	386.08	402.98	399.66
Comprehensive Income & Other	492.15	22.61	22.65	35.38	52.15
Total Common Equity	543.25	500.74	570.95	600.59	614.03
Minority Interest	97.32	90.91	101.09	72.65	69.67
Shareholders' Equity	640.57	591.65	672.04	673.23	683.7
Total Liabilities & Equity	957.32	864.7	942.03	900.21	912.19
Total Debt	68.32	11.52	5.67	12.5	8.56
Net Cash (Debt)	277.07	343.26	320.17	358.34	362.34
Net Cash Growth	-19.28%	7.21%	-10.65%	-1.10%	-23.73%
Net Cash Per Share	0.63	0.81	0.75	0.84	0.85
Filing Date Shares Outstanding	454.31	425.84	425.84	425.84	425.84
Total Common Shares Outstanding	454.31	425.84	425.84	425.84	425.84
Working Capital	479.61	437.39	533.62	556.07	561.63
Book Value Per Share	1.20	1.18	1.34	1.41	1.44
Tangible Book Value	543.25	500.74	570.94	600.57	613.78
Tangible Book Value Per Share	1.20	1.18	1.34	1.41	1.44
Buildings	-	170.36	168.44	173.48	184.73
Machinery	-	383.14	368.98	360.91	408.81
Construction In Progress	-	0.35	0.57	-	-