Lumina Group 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	23.05	18.96	22.93	48.3	67.51
Trading Asset Securities	3.06	2.68	2.57	2.61	2.53
Cash & Short-Term Investments	26.11	21.63	25.51	50.91	70.05
Cash Growth	20.71%	-15.19%	-49.90%	-27.32%	-12.29%
Accounts Receivable	38.67	35.97	46.68	57.96	65.93
Other Receivables	4.41	4.51	3.75	4.97	3.67
Receivables	43.08	40.48	50.43	62.93	69.6
Prepaid Expenses	0.42	0.39	0.34	0.39	0.41
Other Current Assets	5.26	5.26	4.92	4.2	4.17
Total Current Assets	74.87	67.76	81.19	118.42	144.22
Property, Plant & Equipment	2.36	2.61	6.04	1.47	2.93
Other Intangible Assets	-	-	2.87	-	-
Long-Term Deferred Tax Assets	0.39	0.39	0.39	0.39	0.39
Other Long-Term Assets	0.5	0.31	4.89	4.4	0.3
Total Assets	78.12	71.06	95.37	124.68	147.83
Accounts Payable	9.52	3.03	3.56	8.21	6.31
Accrued Expenses	1.43	0.93	1.36	1.66	1.09
Current Portion of Leases	1.9	1.31	3.45	0.89	1.22
Current Unearned Revenue	-	0.47	-	-	0.06
Other Current Liabilities	0.31	1.08	0.66	0.26	0.21
Total Current Liabilities	13.16	6.81	9.03	11.02	8.88
Long-Term Leases	0.39	0.97	2.56	0.1	0.97
Other Long-Term Liabilities	0.04	0.02	0.15	-	-
Total Liabilities	13.59	7.8	11.74	11.12	9.85
Common Stock	6	6	6	6	6
Additional Paid-In Capital	53.66	53.66	53.66	53.66	53.66
Retained Earnings	11.09	9.57	23.19	52.98	77.4
Comprehensive Income & Other	0.86	0.84	0.78	0.92	0.92
Total Common Equity	71.61	70.07	83.63	113.57	137.99
Minority Interest	-7.07	-6.81	-	-	-
Shareholders' Equity	64.54	63.26	83.63	113.57	137.99
Total Liabilities & Equity	78.12	71.06	95.37	124.68	147.83
Total Debt	2.29	2.29	6.01	0.99	2.18
Net Cash (Debt)	23.82	19.35	19.49	49.92	67.86
Net Cash Growth	23.13%	-0.75%	-60.95%	-26.43%	-13.89%
Net Cash Per Share	0.04	0.03	0.03	0.08	0.11
Filing Date Shares Outstanding	600	600	600	600	600
Total Common Shares Outstanding	600	600	600	600	600
Working Capital	61.72	60.94	72.16	107.41	135.34
Book Value Per Share	0.12	0.12	0.14	0.19	0.23
Tangible Book Value	71.61	70.07	80.77	113.57	137.99
Tangible Book Value Per Share	0.12	0.12	0.13	0.19	0.23
Machinery	2.96	2.94	2.85	2.8	2.68
Leasehold Improvements	0.82	0.82	1.73	0.82	0.82