Lumina Group 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	22.47	18.96	22.93	48.3	67.51	72.08
Trading Asset Securities	3.62	2.68	2.57	2.61	2.53	7.77
Cash & Short-Term Investments	26.82	21.63	25.51	50.91	70.05	79.86
Cash Growth	23.26%	-15.19%	-49.90%	-27.32%	-12.29%	-2.42%
Accounts Receivable	34.4	35.97	46.68	57.96	65.93	56.86
Other Receivables	4.41	4.51	3.75	4.97	3.67	3.97
Receivables	38.81	40.48	50.43	62.93	69.6	60.82
Prepaid Expenses	-	0.37	0.34	0.39	0.41	0.75
Other Current Assets	5.15	5.27	4.92	4.2	4.17	1.56
Total Current Assets	70.78	67.76	81.19	118.42	144.22	142.99
Property, Plant & Equipment	1.65	2.61	6.04	1.47	2.93	2.14
Other Intangible Assets	-	-	2.87	-	-	-
Long-Term Deferred Tax Assets	0.39	0.39	0.39	0.39	0.39	0.35
Other Long-Term Assets	0.53	0.31	4.89	4.4	0.3	0.28
Total Assets	73.35	71.06	95.37	124.68	147.83	145.76
Accounts Payable	7.97	3.03	3.56	8.21	6.31	5.13
Accrued Expenses	-	0.93	1.36	1.66	1.09	0.78
Current Portion of Leases	0.97	1.31	3.45	0.89	1.22	0.77
Current Unearned Revenue	1.15	0.47	-	-	0.06	1.24
Other Current Liabilities	1.53	1.08	0.66	0.26	0.21	0.18
Total Current Liabilities	11.62	6.81	9.03	11.02	8.88	8.11
Long-Term Leases	0.6	0.97	2.56	0.1	0.97	0.27
Other Long-Term Liabilities	0.02	0.02	0.15	-	-	-
Total Liabilities	12.24	7.8	11.74	11.12	9.85	8.38
Common Stock	6	6	6	6	6	6
Additional Paid-In Capital	53.66	53.66	53.66	53.66	53.66	53.66
Retained Earnings	7.81	9.57	23.19	52.98	77.4	76.8
Comprehensive Income & Other	0.63	0.84	0.78	0.92	0.92	0.92
Total Common Equity	68.1	70.07	83.63	113.57	137.99	137.38
Minority Interest	-6.99	-6.81	-	-	-	-
Shareholders' Equity	61.11	63.26	83.63	113.57	137.99	137.38
Total Liabilities & Equity	73.35	71.06	95.37	124.68	147.83	145.76
Total Debt	1.57	2.29	6.01	0.99	2.18	1.04
Net Cash (Debt)	25.26	19.35	19.49	49.92	67.86	78.81
Net Cash Growth	37.15%	-0.75%	-60.95%	-26.43%	-13.89%	-1.22%
Net Cash Per Share	0.04	0.03	0.03	0.08	0.11	0.13
Filing Date Shares Outstanding	600	600	600	600	600	600
Total Common Shares Outstanding	600	600	600	600	600	600
Working Capital	59.16	60.94	72.16	107.41	135.34	134.88
Book Value Per Share	0.11	0.12	0.14	0.19	0.23	0.23
Tangible Book Value	68.1	70.07	80.77	113.57	137.99	137.38
Tangible Book Value Per Share	0.11	0.12	0.13	0.19	0.23	0.23
Machinery	-	2.94	2.85	2.8	2.68	2.58
Leasehold Improvements	-	0.82	1.73	0.82	0.82	0.82

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.