Magnus Concordia 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	12.95	20.3	35.31	37	54.08	149.22
Short-Term Investments	-	7.24	15.82	30.33	162.18	232.04
Trading Asset Securities	-	-	-	1.29	1.63	42.52
Cash & Short-Term Investments	12.95	27.54	51.13	68.62	217.89	423.78
Cash Growth	-69.44%	-46.14%	-25.49%	-68.51%	-48.58%	16.62%
Accounts Receivable	41.99	66.82	32.85	41.9	53.09	51.99
Other Receivables	-	38.14	12.82	10.51	8.12	36.61
Receivables	41.99	104.96	45.67	52.41	61.2	88.61
Inventory	186.99	188.23	272.7	421.41	768.22	2,031
Prepaid Expenses	102.89	-	-	-	-	-
Restricted Cash	3.66	3.56	0.01	0.88	14.93	29.13
Other Current Assets	-	24.42	20.01	20.11	11.8	20.13
Total Current Assets	348.47	348.7	389.52	563.43	1,074	2,592
Property, Plant & Equipment	11.68	13.32	24.82	17.42	23.33	32
Other Intangible Assets	0.38	0.42	-	-	-	-
Long-Term Deferred Tax Assets	3.22	3.22	3.47	-	-	-
Other Long-Term Assets	233.84	243.09	337.21	422.93	431.04	471.49
Total Assets	597.59	608.75	755.03	1,004	1,528	3,096
Accounts Payable	67.04	60.36	65.97	130.9	161.55	184.83
Accrued Expenses	44.68	6.81	7.41	6.03	8.07	22.22
Current Portion of Long-Term Debt	121.23	127.65	129.43	165.86	175.32	219.08
Current Portion of Leases	0.82	0.79	1.52	1.1	1.43	2.2
Current Income Taxes Payable	300.23	294.36	297.63	309.78	337.68	323.54
Current Unearned Revenue	6.64	3.74	8.48	19.03	99.81	1,024
Other Current Liabilities	-	37.55	45.24	44.12	44.49	84.85
Total Current Liabilities	540.64	531.28	555.68	676.81	828.36	1,861
Long-Term Debt	4	4	26.38	22.98	-	-
Long-Term Leases	0.21	0.63	9.48	-	1.1	2.67
Long-Term Deferred Tax Liabilities	15.51	16.19	21.35	38.66	46.41	333.89
Total Liabilities	560.35	552.09	612.89	738.45	875.87	2,197
Common Stock	577.92	577.92	577.92	577.92	577.92	577.92
Additional Paid-In Capital	331.61	331.61	331.61	331.61	331.61	331.61
Retained Earnings	-906.61	-886.53	-801.36	-683.94	-331.09	-61.1
Comprehensive Income & Other	34.31	33.66	33.96	39.73	74.11	50.14
Total Common Equity	37.23	56.66	142.14	265.32	652.54	898.57
Shareholders' Equity	37.23	56.66	142.14	265.32	652.54	898.57
Total Liabilities & Equity	597.59	608.75	755.03	1,004	1,528	3,096
Total Debt	126.26	133.07	166.82	189.94	177.85	223.94
Net Cash (Debt)	-113.31	-105.54	-115.69	-121.32	40.04	199.84
Net Cash Growth	-	-	-	-	-79.97%	-
Net Cash Per Share	-0.02	-0.02	-0.02	-0.02	0.01	0.03
Filing Date Shares Outstanding	5,779	5,779	5,779	5,779	5,779	5,779
Total Common Shares Outstanding	5,779	5,779	5,779	5,779	5,779	5,779
Working Capital	-192.16	-182.58	-166.16	-113.39	245.68	731.64
Book Value Per Share	0.01	0.01	0.02	0.05	0.11	0.16
Tangible Book Value	36.86	56.23	142.14	265.32	652.54	898.57
Tangible Book Value Per Share	0.01	0.01	0.02	0.05	0.11	0.16
Buildings	-	31.83	32.2	31.83	31.67	31.4
Machinery	-	49.98	50.19	57.62	58.31	98.05
Leasehold Improvements	-	0.25	0.25	0.63	1.39	1.39

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