HKG:1235 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	135.88	90.65	49.57	51.32	66.24	51.55
Short-Term Investments	-	-	35.6	22.88	2.4	25
Trading Asset Securities	-	-	-	-	2.19	4.15
Cash & Short-Term Investments	135.88	90.65	85.18	74.2	70.84	80.7
Cash Growth	20.80%	6.43%	14.79%	4.75%	-12.22%	47.44%
Accounts Receivable	5.38	5.54	0.02	0.07	0.25	0.04
Other Receivables	-	1.18	2.85	0.86	1.95	5.08
Receivables	5.38	6.72	2.87	0.93	2.2	5.12
Inventory	0.97	1.04	1.39	2.07	2.27	2.37
Prepaid Expenses	18.56	24.21	21.01	7.68	5.16	7.06
Other Current Assets	17.96	19.16	19.58	10.96	5.02	15.17
Total Current Assets	178.74	141.79	130.01	95.84	85.49	110.41
Property, Plant & Equipment	11.18	12.24	16.1	5.82	2.58	0.23
Other Intangible Assets	1.51	1.95	0.54	0.59	-	-
Long-Term Deferred Tax Assets	2.29	2.29	3.03	-	-	-
Other Long-Term Assets	3.99	3.59	3.55	3.11	1.92	1.98
Total Assets	197.71	161.86	153.23	105.36	89.99	112.62
Accounts Payable	25.04	25.83	20.96	15.67	4.33	5.17
Accrued Expenses	12.6	3.25	7.81	3.6	1.55	2.9
Current Portion of Leases	7.06	7.06	6.68	5.35	5.56	8.17
Current Income Taxes Payable	0.03	0.04	-	-	0	0.21
Current Unearned Revenue	88.93	50.69	32.03	11.55	4.4	2.11
Other Current Liabilities	0.88	5.88	8.27	7.29	8.93	9.37
Total Current Liabilities	134.53	92.76	75.75	43.46	24.79	27.93
Long-Term Leases	2.12	3.66	8.01	2.14	4.04	6.24
Other Long-Term Liabilities	0.53	0.27	0.71	0.17	-	-
Total Liabilities	137.18	96.68	84.46	45.77	28.83	34.16
Common Stock	5.1	5.1	5.1	5.1	5.1	5.1
Additional Paid-In Capital	44.41	44.41	48.49	55.63	55.63	55.63
Retained Earnings	25.11	29.33	29.02	12.7	14.9	32.83
Comprehensive Income & Other	-14.1	-13.84	-14.02	-14.01	-14.65	-15.27
Total Common Equity	60.52	65	68.59	59.42	60.98	78.28
Minority Interest	-	0.17	0.17	0.18	0.18	0.18
Shareholders' Equity	60.52	65.17	68.76	59.6	61.16	78.46
Total Liabilities & Equity	197.71	161.86	153.23	105.36	89.99	112.62
Total Debt	9.19	10.72	14.68	7.49	9.61	14.41
Net Cash (Debt)	126.69	79.93	70.49	66.71	61.23	66.29
Net Cash Growth	25.35%	13.39%	5.66%	8.96%	-7.63%	138.66%
Net Cash Per Share	0.25	0.16	0.14	0.13	0.12	0.13
Filing Date Shares Outstanding	509.86	509.86	509.86	509.86	509.86	509.86
Total Common Shares Outstanding	509.86	509.86	509.86	509.86	509.86	509.86
Working Capital	44.21	49.03	54.26	52.38	60.7	82.49
Book Value Per Share	0.12	0.13	0.13	0.12	0.12	0.15
Tangible Book Value	59.01	63.05	68.05	58.83	60.98	78.28
Tangible Book Value Per Share	0.12	0.12	0.13	0.12	0.12	0.15
Machinery	-	18.78	19.79	22.57	22.97	22.89
Leasehold Improvements	-	2.73	4.74	3.9	3.56	3.23

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