Water Oasis Group Balance Sheet

Financials in millions HKD. Fiscal year is October - September.

Millions HKD. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	916.97	746.48	485.16	271.76	234.28	369.66
Trading Asset Securities	-	-	-	-	0.58	0.74
Cash & Short-Term Investments	916.97	746.48	485.16	271.76	234.86	370.4
Cash Growth	44.97%	53.86%	78.52%	15.71%	-36.59%	-11.50%
Accounts Receivable	20.88	18.15	16.54	23.85	18.02	27.61
Other Receivables	0.1	0.1	0.56	2.07	1.18	1.79
Receivables	20.98	18.25	17.09	25.91	19.2	29.4
Inventory	33.33	35.55	44.99	46.59	72.29	65.25
Prepaid Expenses	8.43	8.49	8.21	13.73	14.11	36.03
Other Current Assets	76.21	70.48	64.62	68.16	72.47	98.3
Total Current Assets	1,056	879.24	620.07	426.16	412.92	599.38
Property, Plant & Equipment	230.65	252.6	304.64	427.24	473.5	376.53
Goodwill	18.24	18.24	18.24	29.67	29.67	29.67
Other Intangible Assets	73.21	73.55	74.24	74.73	75.42	79.15
Long-Term Deferred Tax Assets	5.36	4.45	5.03	5.22	5.65	6.87
Other Long-Term Assets	197.75	203.02	223.86	259.74	263.99	266.62
Total Assets	1,581	1,431	1,246	1,223	1,261	1,358
Accounts Payable	2.53	3.37	2.05	3.78	2.1	3.91
Accrued Expenses	179.54	154.08	95.28	88.53	82.12	100.01
Current Portion of Long-Term Debt	-	-	-	-	3.19	3.41
Current Portion of Leases	85.73	84.33	83.81	103.97	101.48	103.87
Current Income Taxes Payable	26.85	29.1	35.1	15.91	39.92	19.98
Current Unearned Revenue	752.18	669.17	579.86	491.63	490.2	590.54
Other Current Liabilities	33.98	34.04	34.64	31.63	32.21	29.39
Total Current Liabilities	1,081	974.09	830.73	735.45	751.21	851.09
Long-Term Debt	-	-	-	-	-	3.19
Long-Term Leases	72.32	85.89	88	159.19	184.86	126.12
Long-Term Deferred Tax Liabilities	17.81	17.26	15.79	15.24	23.12	19.05
Total Liabilities	1,171	1,077	934.52	909.88	959.18	999.45
Common Stock	68.06	68.06	68.06	68.06	68.06	68.06
Additional Paid-In Capital	1.15	1.15	1.15	1.15	1.15	1.15
Retained Earnings	320.82	266.91	223.08	226.25	214.61	259.47
Comprehensive Income & Other	20.06	17.52	18.67	16.62	17.29	23.74
Total Common Equity	410.09	353.63	310.95	312.08	301.11	352.42
Minority Interest	0.1	0.23	0.6	0.8	0.87	6.34
Shareholders' Equity	410.19	353.86	311.56	312.88	301.98	358.77
Total Liabilities & Equity	1,581	1,431	1,246	1,223	1,261	1,358
Total Debt	158.05	170.22	171.81	263.16	289.52	236.59
Net Cash (Debt)	758.92	576.26	313.35	8.61	-54.66	133.82
Net Cash Growth	62.17%	83.91%	3541.05%	-	-	-37.32%
Net Cash Per Share	1.12	0.85	0.46	0.01	-0.08	0.20
Filing Date Shares Outstanding	680.55	680.55	680.55	680.55	680.55	680.55
Total Common Shares Outstanding	680.55	680.55	680.55	680.55	680.55	680.55
Working Capital	-24.89	-94.84	-210.66	-309.29	-338.29	-251.72
Book Value Per Share	0.60	0.52	0.46	0.46	0.44	0.52
Tangible Book Value	318.64	261.84	218.47	207.68	196.01	243.6
Tangible Book Value Per Share	0.47	0.38	0.32	0.31	0.29	0.36
Machinery	-	172.18	160.25	163.57	150.89	137.12
Leasehold Improvements	-	195.87	207.61	210.02	204.32	138.55