HKG:1173 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	12.3	13.13	8.54	38.1	10.26	47.11
Cash & Short-Term Investments	12.3	13.13	8.54	38.1	10.26	47.11
Cash Growth	1.95%	53.75%	-77.59%	271.35%	-78.22%	77.95%
Accounts Receivable	1.46	1.96	5.97	4.56	2.48	5.41
Other Receivables	0.13	3.79	2.7	5.34	3.72	6.39
Receivables	1.59	5.75	8.67	9.9	6.19	11.8
Inventory	106.72	120.61	106.5	93.18	124.95	195.16
Prepaid Expenses	7.93	5.08	3.38	4.04	6.09	5.3
Other Current Assets	37.5	38.36	28.35	30.6	42.4	43.38
Total Current Assets	166.05	182.91	155.43	175.82	189.88	302.75
Property, Plant & Equipment	89.73	105.93	146.37	117.36	113.93	153.94
Other Long-Term Assets	515.39	523.11	565.81	479.41	455.64	355.34
Total Assets	771.17	811.95	867.6	772.59	759.45	812.03
Accounts Payable	20.93	23.56	30.62	15.44	9.51	7.87
Accrued Expenses	-	24.39	27.48	27.05	24.01	23.53
Short-Term Debt	205.42	178.1	390.45	383.82	375.51	389.49
Current Portion of Leases	54.12	64.54	78.1	61.38	72.82	114.94
Current Income Taxes Payable	0.27	0.31	0.27	0.36	0.3	0.27
Current Unearned Revenue	-	1.66	5.53	6.13	0.76	0.83
Other Current Liabilities	33.93	11.33	10.72	13.5	27.7	21.85
Total Current Liabilities	314.67	303.88	543.18	507.68	510.61	558.77
Long-Term Debt	366.8	369.1	37.45	13.79	-	-
Long-Term Leases	27.69	37.46	60.51	29.69	29.26	40.38
Long-Term Deferred Tax Liabilities	18.28	18.07	17.76	17.25	15.81	12.72
Other Long-Term Liabilities	3.19	4.17	5.38	3.98	4.36	3.74
Total Liabilities	730.63	732.68	664.28	572.38	560.04	615.61
Common Stock	25.18	25.18	25.18	25.18	25.18	25.18
Additional Paid-In Capital	211.06	211.06	211.06	223.65	223.65	223.65
Retained Earnings	-347.31	-306.9	-182.21	-142.17	-147.21	-94.09
Comprehensive Income & Other	151.6	149.94	149.29	93.55	97.79	41.68
Shareholders' Equity	40.54	79.28	203.32	200.21	199.41	196.42
Total Liabilities & Equity	771.17	811.95	867.6	772.59	759.45	812.03
Total Debt	654.03	649.2	566.52	488.68	477.58	544.81
Net Cash (Debt)	-641.73	-636.07	-557.98	-450.58	-467.32	-497.7
Net Cash Per Share	-0.25	-0.25	-0.22	-0.18	-0.19	-0.20
Filing Date Shares Outstanding	2,518	2,518	2,518	2,518	2,518	2,518
Total Common Shares Outstanding	2,518	2,518	2,518	2,518	2,518	2,518
Working Capital	-148.62	-120.96	-387.76	-331.86	-320.73	-256.02
Book Value Per Share	0.02	0.03	0.08	0.08	0.08	0.08
Tangible Book Value	40.54	79.28	203.32	200.21	199.41	196.42
Tangible Book Value Per Share	0.02	0.03	0.08	0.08	0.08	0.08
Land	-	35.52	36.48	71	76.5	138.71
Machinery	-	100.7	105.23	109.45	112.9	115.64
Leasehold Improvements	-	67.36	75.25	75.13	104.84	110.47

Source: S&P Global Market Intelligence. Standard template. Financial Sources.