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	2016 - 2020
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	2016 - 2020
Cash & Equivalents	12.95	20.3	35.31	37	54.08	149.22	Upgrade
Short-Term Investments	-	7.24	15.82	30.33	162.18	232.04	Upgrade
Trading Asset Securities	-	-	-	1.29	1.63	42.52	Upgrade
Cash & Short-Term Investments	12.95	27.54	51.13	68.62	217.89	423.78	Upgrade
Cash Growth	-69.44%	-46.14%	-25.49%	-68.51%	-48.58%	16.62%	Upgrade
Accounts Receivable	41.99	66.82	32.85	41.9	53.09	51.99	Upgrade
Other Receivables	-	38.14	12.82	10.51	8.12	36.61	Upgrade
Receivables	41.99	104.96	45.67	52.41	61.2	88.61	Upgrade
Inventory	186.99	188.23	272.7	421.41	768.22	2,031	Upgrade
Prepaid Expenses	102.89	-	-	-	-	-	Upgrade
Restricted Cash	3.66	3.56	0.01	0.88	14.93	29.13	Upgrade
Other Current Assets	-	24.42	20.01	20.11	11.8	20.13	Upgrade
Total Current Assets	348.47	348.7	389.52	563.43	1,074	2,592	Upgrade
Property, Plant & Equipment	11.68	13.32	24.82	17.42	23.33	32	Upgrade
Other Intangible Assets	0.38	0.42	-	-	-	-	Upgrade
Long-Term Deferred Tax Assets	3.22	3.22	3.47	-	-	-	Upgrade
Other Long-Term Assets	233.84	243.09	337.21	422.93	431.04	471.49	Upgrade
Total Assets	597.59	608.75	755.03	1,004	1,528	3,096	Upgrade
Accounts Payable	67.04	60.36	65.97	130.9	161.55	184.83	Upgrade
Accrued Expenses	44.68	6.81	7.41	6.03	8.07	22.22	Upgrade
Current Portion of Long-Term Debt	121.23	127.65	129.43	165.86	175.32	219.08	Upgrade
Current Portion of Leases	0.82	0.79	1.52	1.1	1.43	2.2	Upgrade
Current Income Taxes Payable	300.23	294.36	297.63	309.78	337.68	323.54	Upgrade
Current Unearned Revenue	6.64	3.74	8.48	19.03	99.81	1,024	Upgrade
Other Current Liabilities	-	37.55	45.24	44.12	44.49	84.85	Upgrade
Total Current Liabilities	540.64	531.28	555.68	676.81	828.36	1,861	Upgrade
Long-Term Debt	4	4	26.38	22.98	-	-	Upgrade
Long-Term Leases	0.21	0.63	9.48	-	1.1	2.67	Upgrade
Long-Term Deferred Tax Liabilities	15.51	16.19	21.35	38.66	46.41	333.89	Upgrade
Total Liabilities	560.35	552.09	612.89	738.45	875.87	2,197	Upgrade
Common Stock	577.92	577.92	577.92	577.92	577.92	577.92	Upgrade
Additional Paid-In Capital	331.61	331.61	331.61	331.61	331.61	331.61	Upgrade
Retained Earnings	-906.61	-886.53	-801.36	-683.94	-331.09	-61.1	Upgrade
Comprehensive Income & Other	34.31	33.66	33.96	39.73	74.11	50.14	Upgrade
Total Common Equity	37.23	56.66	142.14	265.32	652.54	898.57	Upgrade
Shareholders' Equity	37.23	56.66	142.14	265.32	652.54	898.57	Upgrade
Total Liabilities & Equity	597.59	608.75	755.03	1,004	1,528	3,096	Upgrade
Total Debt	126.26	133.07	166.82	189.94	177.85	223.94	Upgrade
Net Cash (Debt)	-113.31	-105.54	-115.69	-121.32	40.04	199.84	Upgrade
Net Cash Growth	-	-	-	-	-79.97%	-	Upgrade
Net Cash Per Share	-0.02	-0.02	-0.02	-0.02	0.01	0.03	Upgrade
Filing Date Shares Outstanding	5,779	5,779	5,779	5,779	5,779	5,779	Upgrade
Total Common Shares Outstanding	5,779	5,779	5,779	5,779	5,779	5,779	Upgrade
Working Capital	-192.16	-182.58	-166.16	-113.39	245.68	731.64	Upgrade
Book Value Per Share	0.01	0.01	0.02	0.05	0.11	0.16	Upgrade
Tangible Book Value	36.86	56.23	142.14	265.32	652.54	898.57	Upgrade
Tangible Book Value Per Share	0.01	0.01	0.02	0.05	0.11	0.16	Upgrade
Buildings	-	31.83	32.2	31.83	31.67	31.4	Upgrade
Machinery	-	49.98	50.19	57.62	58.31	98.05	Upgrade
Leasehold Improvements	-	0.25	0.25	0.63	1.39	1.39	Upgrade

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