HKG:0928 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	0.59	0.31	0.47	17.79	37.4	8.57
Cash & Short-Term Investments	0.59	0.31	0.47	17.79	37.4	8.57
Cash Growth	230.17%	-34.67%	-97.34%	-52.45%	336.23%	-95.43%
Accounts Receivable	67.24	5.11	73.56	117.33	24.22	11.42
Other Receivables	10	9.83	17.61	4.19	9.42	14.36
Receivables	77.23	14.94	91.17	124.93	33.64	42.93
Inventory	214.54	265.9	235.91	83.35	119.23	54.18
Prepaid Expenses	62.81	2.88	3.15	18.2	6.78	153.09
Total Current Assets	355.18	284.03	330.71	244.27	197.05	258.78
Property, Plant & Equipment	2.03	2.33	3.31	17.75	0.82	1.81
Long-Term Investments	-	-	2.12	2.25	105.07	52.73
Other Long-Term Assets	-	-	-	-	-	11.69
Total Assets	357.21	286.36	336.13	264.27	302.94	325.01
Accounts Payable	17.79	26.16	28.38	2.08	5.01	11
Accrued Expenses	15.65	5.47	9.23	13.03	29.88	15.13
Short-Term Debt	-	-	2.5	2.5	-	-
Current Portion of Leases	0.4	0.5	0.77	1.77	0.25	0.72
Current Income Taxes Payable	11.32	9.31	13.45	4.92	4.24	3.47
Current Unearned Revenue	20.71	20.41	9.03	-	-	-
Other Current Liabilities	54.83	-	4.29	4.52	-	-
Total Current Liabilities	120.69	61.86	67.65	28.81	39.38	30.32
Long-Term Leases	1.71	1.86	2.43	2.46	0.17	-
Total Liabilities	122.4	63.72	70.09	31.27	39.56	30.32
Common Stock	92.52	92.52	92.52	77.1	64.25	64.25
Additional Paid-In Capital	1,478	1,478	1,478	1,475	1,461	1,461
Retained Earnings	-1,340	-1,347	-1,300	-1,315	-1,290	-1,256
Comprehensive Income & Other	3.67	-1.07	-1.32	1	26.95	20.79
Total Common Equity	234.8	222.64	269.85	237.51	262.28	290.58
Minority Interest	-	-	-3.8	-4.51	1.1	4.1
Shareholders' Equity	234.8	222.64	266.05	233	263.38	294.69
Total Liabilities & Equity	357.21	286.36	336.13	264.27	302.94	325.01
Total Debt	2.11	2.37	5.71	6.73	0.42	0.72
Net Cash (Debt)	-1.52	-2.06	-5.23	11.06	36.98	7.86
Net Cash Growth	-	-	-	-70.09%	370.54%	-95.77%
Net Cash Per Share	-0.00	-0.00	-0.00	0.01	0.03	0.01
Filing Date Shares Outstanding	1,850	1,850	1,850	1,542	1,285	1,285
Total Common Shares Outstanding	1,850	1,850	1,850	1,542	1,285	1,285
Working Capital	234.48	222.18	263.06	215.46	157.67	228.45
Book Value Per Share	0.13	0.12	0.15	0.15	0.20	0.23
Tangible Book Value	234.8	222.64	269.85	237.51	262.28	290.58
Tangible Book Value Per Share	0.13	0.12	0.15	0.15	0.20	0.23
Machinery	-	0.03	2.74	22.72	5.32	5.1
Leasehold Improvements	-	0.09	0.09	0.09	7.21	6.92

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