HKG:1323 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	55.5	76.56	163.36	69.49	138.55	110.12
Short-Term Investments	-	-	-	17.47	15.9	16.03
Trading Asset Securities	-	-	-	-	29.29	11.41
Cash & Short-Term Investments	55.5	76.56	163.36	86.96	183.73	137.56
Cash Growth	-60.50%	-53.14%	87.87%	-52.67%	33.56%	654.27%
Accounts Receivable	560.78	607.94	641.98	660.56	765.55	667.13
Other Receivables	90.44	106.54	122.66	6.87	90.17	39.98
Receivables	666.31	734.99	875.8	859.75	1,107	993.34
Inventory	8.07	6.66	8	9.15	17.66	15.16
Prepaid Expenses	61.02	81.7	124.09	301.33	301.46	149.46
Total Current Assets	790.9	899.9	1,171	1,257	1,610	1,296
Property, Plant & Equipment	32.64	36.79	40.91	43.31	72.17	78.9
Long-Term Investments	291.73	312.03	171.69	173.83	10.9	21.5
Goodwill	125.82	125.82	125.82	145.54	186.07	186.07
Other Intangible Assets	15.32	21.45	33.7	45.96	58.21	71.19
Long-Term Accounts Receivable	51.03	60.6	83.05	124.97	80.07	73.86
Long-Term Deferred Tax Assets	6.93	8.82	9.56	8.02	3.05	2.44
Other Long-Term Assets	16.5	-	-	-	4.79	4.99
Total Assets	1,331	1,465	1,636	1,799	2,025	1,734
Accounts Payable	237.67	261.88	210.12	339.54	592.35	388.52
Short-Term Debt	32.86	32.51	94.87	85.56	-	50
Current Portion of Long-Term Debt	51.15	50.08	25.92	57.42	74.99	2.29
Current Portion of Leases	1.72	3.18	7.34	6.53	10.25	6.53
Current Income Taxes Payable	0.25	-	0.75	1.75	2.26	0.53
Current Unearned Revenue	11.86	9.54	8.32	5.94	16.55	16.4
Other Current Liabilities	34.17	63.97	113.49	105.23	109.63	43.57
Total Current Liabilities	369.68	421.16	460.8	601.97	806.04	507.84
Long-Term Debt	115.26	143.45	207.84	224.85	250.01	291.03
Long-Term Leases	-	-	2.43	1.94	6.47	7.47
Long-Term Deferred Tax Liabilities	0.44	2.95	4.5	5.74	7.26	8.96
Total Liabilities	485.37	567.56	675.58	834.5	1,070	815.3
Common Stock	75.57	75.57	75.57	41.98	34.99	34.99
Additional Paid-In Capital	1,749	1,749	1,749	1,742	1,678	1,688
Retained Earnings	-982.81	-941.03	-848.65	-817.21	-762.44	-793.73
Comprehensive Income & Other	3.81	14.39	-15.44	-2.35	5.24	-10.27
Total Common Equity	845.5	897.85	960.4	964.3	955.48	919.17
Shareholders' Equity	845.5	897.85	960.4	964.3	955.48	919.17
Total Liabilities & Equity	1,331	1,465	1,636	1,799	2,025	1,734
Total Debt	200.99	229.21	338.4	376.3	341.71	357.32
Net Cash (Debt)	-145.48	-152.65	-175.04	-289.35	-157.99	-219.76
Net Cash Per Share	-0.19	-0.20	-0.35	-0.70	-0.45	-0.65
Filing Date Shares Outstanding	755.65	755.65	755.65	419.81	349.91	349.91
Total Common Shares Outstanding	755.65	755.65	755.65	419.81	349.91	349.91
Working Capital	421.23	478.74	710.45	655.22	803.94	787.68
Book Value Per Share	1.12	1.19	1.27	2.30	2.73	2.63
Tangible Book Value	704.36	750.58	800.87	772.81	711.19	661.9
Tangible Book Value Per Share	0.93	0.99	1.06	1.84	2.03	1.89
Buildings	-	-	-	-	-	0.38
Machinery	-	43.15	41.89	42.35	64.56	71.56
Construction In Progress	-	7.27	3.42	3.19	4.65	1.29
Leasehold Improvements	-	1.94	3.96	3.96	3.96	3.96

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