HKG:0932 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	7.37	5.53	12.7	13.11	35.28
Cash & Short-Term Investments	7.37	5.53	12.7	13.11	35.28
Cash Growth	33.15%	-56.44%	-3.11%	-62.84%	-3.75%
Accounts Receivable	36.19	37.1	45.03	58.78	-
Other Receivables	0.81	2.59	2.34	1.38	2.15
Receivables	37	39.69	47.38	60.16	2.15
Inventory	22.25	24.89	25.88	23.82	19.84
Prepaid Expenses	-	-	-	-	20.72
Total Current Assets	66.61	70.12	85.96	97.08	77.98
Property, Plant & Equipment	13.71	20.32	24.27	75.12	72.85
Long-Term Investments	-	-	-	-	67.04
Other Intangible Assets	14.89	19.35	16.33	7.43	2.21
Long-Term Deferred Tax Assets	0.06	0.06	0.01	-	-
Other Long-Term Assets	132.76	179.06	217.77	159.82	26.69
Total Assets	228.02	288.9	344.33	339.45	246.77
Accounts Payable	2.7	3.86	2.36	3.04	5.61
Accrued Expenses	14.27	13.18	15.25	16.41	9.06
Short-Term Debt	89.03	118.96	136.87	141.65	90.96
Current Portion of Long-Term Debt	-	-	-	18	28
Current Portion of Leases	4.58	4.23	4.75	2.69	2.37
Current Income Taxes Payable	0.16	0.05	1.48	3.66	1.02
Current Unearned Revenue	0.85	0.05	0.04	0.21	0.26
Other Current Liabilities	5.21	5.23	4.74	6.29	6.54
Total Current Liabilities	116.8	145.56	165.5	191.96	143.82
Long-Term Debt	-	-	-	-	0.06
Long-Term Leases	0.23	5.73	6.46	4.08	0.21
Long-Term Deferred Tax Liabilities	2.1	2.27	0.77	0.01	0.04
Total Liabilities	119.12	153.56	172.73	196.04	144.12
Common Stock	7.77	7.77	7.77	7.77	7.77
Additional Paid-In Capital	-	424.5	424.5	424.5	424.5
Retained Earnings	-	-324.01	-287.77	-286.83	0.46
Comprehensive Income & Other	102.4	28.37	28.39	0.57	-327.57
Total Common Equity	110.17	136.62	172.89	146.01	105.16
Minority Interest	-1.28	-1.28	-1.28	-2.6	-2.5
Shareholders' Equity	108.9	135.35	171.61	143.41	102.66
Total Liabilities & Equity	228.02	288.9	344.33	339.45	246.77
Total Debt	93.83	128.92	148.09	166.41	121.6
Net Cash (Debt)	-86.47	-123.39	-135.39	-153.31	-86.32
Net Cash Per Share	-0.03	-0.04	-0.04	-0.05	-0.03
Filing Date Shares Outstanding	3,108	3,108	3,108	3,108	3,108
Total Common Shares Outstanding	3,108	3,108	3,108	3,108	3,108
Working Capital	-50.19	-75.44	-79.55	-94.88	-65.83
Book Value Per Share	0.04	0.04	0.06	0.05	0.03
Tangible Book Value	95.29	117.28	156.56	138.58	102.95
Tangible Book Value Per Share	0.03	0.04	0.05	0.04	0.03
Land	-	11.77	11.77	87.76	87.76
Machinery	-	15.19	14.84	13.61	12.84
Leasehold Improvements	-	9.48	9.48	9.77	9.6