HKG:0932 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	10.98	5.53	12.7	13.11	35.28	36.65
Cash & Short-Term Investments	10.98	5.53	12.7	13.11	35.28	36.65
Cash Growth	-41.32%	-56.44%	-3.11%	-62.84%	-3.75%	-35.88%
Accounts Receivable	23.36	37.1	45.03	58.78	-	43.03
Other Receivables	15.47	2.59	2.34	1.38	2.15	4.73
Receivables	38.83	39.69	47.38	60.16	2.15	49.19
Inventory	23.7	24.89	25.88	23.82	19.84	25.47
Prepaid Expenses	-	-	-	-	20.72	4.78
Other Current Assets	28.02	-	-	-	-	5.8
Total Current Assets	101.53	70.12	85.96	97.08	77.98	121.88
Property, Plant & Equipment	17.14	20.32	24.27	75.12	72.85	77.61
Long-Term Investments	-	-	-	-	67.04	-
Other Intangible Assets	17.12	19.35	16.33	7.43	2.21	8.38
Long-Term Deferred Tax Assets	0.08	0.06	0.01	-	-	-
Other Long-Term Assets	144.76	179.06	217.77	159.82	26.69	0.46
Total Assets	280.62	288.9	344.33	339.45	246.77	208.33
Accounts Payable	21.21	3.86	2.36	3.04	5.61	4.77
Accrued Expenses	-	13.18	15.25	16.41	9.06	10.53
Short-Term Debt	124.43	118.96	136.87	141.65	90.96	62.28
Current Portion of Long-Term Debt	-	-	-	18	28	82.59
Current Portion of Leases	5.07	4.23	4.75	2.69	2.37	1.51
Current Income Taxes Payable	0.28	0.05	1.48	3.66	1.02	3.42
Current Unearned Revenue	0.33	0.05	0.04	0.21	0.26	0.41
Other Current Liabilities	1.59	5.23	4.74	6.29	6.54	14.11
Total Current Liabilities	152.91	145.56	165.5	191.96	143.82	179.6
Long-Term Debt	-	-	-	-	0.06	7.06
Long-Term Leases	2.34	5.73	6.46	4.08	0.21	1.53
Long-Term Deferred Tax Liabilities	2.55	2.27	0.77	0.01	0.04	1.1
Total Liabilities	157.8	153.56	172.73	196.04	144.12	189.29
Common Stock	7.77	7.77	7.77	7.77	7.77	6.41
Additional Paid-In Capital	424.5	424.5	424.5	424.5	424.5	296.6
Retained Earnings	-336.58	-324.01	-287.77	-286.83	0.46	-303.94
Comprehensive Income & Other	28.4	28.37	28.39	0.57	-327.57	21.97
Total Common Equity	124.09	136.62	172.89	146.01	105.16	21.05
Minority Interest	-1.28	-1.28	-1.28	-2.6	-2.5	-2.02
Shareholders' Equity	122.82	135.35	171.61	143.41	102.66	19.04
Total Liabilities & Equity	280.62	288.9	344.33	339.45	246.77	208.33
Total Debt	131.83	128.92	148.09	166.41	121.6	154.97
Net Cash (Debt)	-120.86	-123.39	-135.39	-153.31	-86.32	-118.31
Net Cash Per Share	-0.04	-0.04	-0.04	-0.05	-0.03	-0.05
Filing Date Shares Outstanding	3,108	3,108	3,108	3,108	3,108	2,565
Total Common Shares Outstanding	3,108	3,108	3,108	3,108	3,108	2,565
Working Capital	-51.39	-75.44	-79.55	-94.88	-65.83	-57.73
Book Value Per Share	0.04	0.04	0.06	0.05	0.03	0.01
Tangible Book Value	106.98	117.28	156.56	138.58	102.95	12.67
Tangible Book Value Per Share	0.03	0.04	0.05	0.04	0.03	0.00
Land	-	11.77	11.77	87.76	87.76	87.76
Machinery	-	15.19	14.84	13.61	12.84	13
Leasehold Improvements	-	9.48	9.48	9.77	9.6	9.6

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