HKG:1235 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	95.22	90.65	49.57	51.32	66.24
Short-Term Investments	0.62	-	35.6	22.88	2.4
Trading Asset Securities	-	-	-	-	2.19
Cash & Short-Term Investments	95.84	90.65	85.18	74.2	70.84
Cash Growth	5.72%	6.43%	14.79%	4.75%	-12.22%
Accounts Receivable	7.35	5.54	0.02	0.07	0.25
Other Receivables	0.01	1.18	2.85	0.86	1.95
Receivables	7.35	6.72	2.87	0.93	2.2
Inventory	0.93	1.04	1.39	2.07	2.27
Prepaid Expenses	27.58	24.21	21.01	7.68	5.16
Other Current Assets	17.48	19.16	19.58	10.96	5.02
Total Current Assets	149.19	141.79	130.01	95.84	85.49
Property, Plant & Equipment	11.54	12.24	16.1	5.82	2.58
Other Intangible Assets	1.97	1.95	0.54	0.59	-
Long-Term Deferred Tax Assets	1.36	2.29	3.03	-	-
Other Long-Term Assets	1.17	3.59	3.55	3.11	1.92
Total Assets	165.22	161.86	153.23	105.36	89.99
Accounts Payable	21.47	25.83	20.96	15.67	4.33
Accrued Expenses	14.75	3.25	7.81	3.6	1.55
Current Portion of Leases	5.47	7.06	6.68	5.35	5.56
Current Income Taxes Payable	-	0.04	-	-	0
Current Unearned Revenue	53.36	50.69	32.03	11.55	4.4
Other Current Liabilities	0.82	5.88	8.27	7.29	8.93
Total Current Liabilities	95.88	92.76	75.75	43.46	24.79
Long-Term Leases	1.51	3.66	8.01	2.14	4.04
Other Long-Term Liabilities	0.72	0.27	0.71	0.17	-
Total Liabilities	98.1	96.68	84.46	45.77	28.83
Common Stock	5.1	5.1	5.1	5.1	5.1
Additional Paid-In Capital	-	44.41	48.49	55.63	55.63
Retained Earnings	-	29.33	29.02	12.7	14.9
Comprehensive Income & Other	62.02	-13.84	-14.02	-14.01	-14.65
Total Common Equity	67.12	65	68.59	59.42	60.98
Minority Interest	-	0.17	0.17	0.18	0.18
Shareholders' Equity	67.12	65.17	68.76	59.6	61.16
Total Liabilities & Equity	165.22	161.86	153.23	105.36	89.99
Total Debt	6.98	10.72	14.68	7.49	9.61
Net Cash (Debt)	88.86	79.93	70.49	66.71	61.23
Net Cash Growth	11.18%	13.39%	5.66%	8.96%	-7.63%
Net Cash Per Share	0.17	0.16	0.14	0.13	0.12
Filing Date Shares Outstanding	509.86	509.86	509.86	509.86	509.86
Total Common Shares Outstanding	509.86	509.86	509.86	509.86	509.86
Working Capital	53.31	49.03	54.26	52.38	60.7
Book Value Per Share	0.13	0.13	0.13	0.12	0.12
Tangible Book Value	65.15	63.05	68.05	58.83	60.98
Tangible Book Value Per Share	0.13	0.12	0.13	0.12	0.12
Machinery	-	18.78	19.79	22.57	22.97
Leasehold Improvements	-	2.73	4.74	3.9	3.56