Quali-Smart Holdings 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	14.44	25.56	57.54	61.95	29.38
Short-Term Investments	8.86	59.5	21.62	1.14	1.27
Cash & Short-Term Investments	23.3	85.06	79.16	63.09	30.65
Cash Growth	-72.61%	7.46%	25.46%	105.86%	-54.76%
Accounts Receivable	0.57	2.36	24.95	38.35	88.03
Other Receivables	1.07	3.62	0.07	0.04	4.68
Receivables	1.65	5.98	25.02	38.4	92.71
Inventory	2.57	3.27	16.43	51.73	82.83
Prepaid Expenses	0.22	1.16	1.13	1.48	1.57
Other Current Assets	-	63.27	49.03	28.47	75.71
Total Current Assets	27.73	158.73	170.77	183.16	283.46
Property, Plant & Equipment	-	5.52	5.21	13.88	8.03
Goodwill	-	-	-	45.51	81.67
Other Intangible Assets	-	-	-	0.57	0.57
Other Long-Term Assets	0.04	0.4	0.57	0.76	7.78
Total Assets	27.76	164.65	176.55	243.88	381.51
Accounts Payable	2.78	2.86	14.95	26.29	103.26
Accrued Expenses	1.25	2.79	2.98	3.13	3.2
Short-Term Debt	-	-	-	-	41.01
Current Portion of Long-Term Debt	8.78	-	-	39.04	-
Current Portion of Leases	1.46	3.8	1.72	4.51	2.09
Current Income Taxes Payable	0.04	-	-	-	-
Other Current Liabilities	0.13	76.59	63.02	29.52	1.53
Total Current Liabilities	14.44	86.04	82.68	102.47	151.08
Long-Term Debt	-	38.3	37.14	-	31.6
Long-Term Leases	-	1.46	-	1.72	-
Long-Term Deferred Tax Liabilities	-	0.18	0.18	0.18	0.11
Other Long-Term Liabilities	0.11	0.39	0.39	13.04	-
Total Liabilities	14.55	126.36	120.38	117.41	182.8
Common Stock	0.29	0.29	0.29	0.29	0.29
Additional Paid-In Capital	418.77	418.77	418.77	418.77	418.77
Retained Earnings	-410.51	-412.56	-395.11	-339.81	-296.92
Comprehensive Income & Other	4.66	31.75	32.16	47.14	76.58
Total Common Equity	13.21	38.24	56.11	126.39	198.71
Minority Interest	-	0.06	0.06	0.08	-
Shareholders' Equity	13.21	38.3	56.17	126.46	198.71
Total Liabilities & Equity	27.76	164.65	176.55	243.88	381.51
Total Debt	10.24	43.55	38.86	45.26	74.7
Net Cash (Debt)	13.05	41.51	40.3	17.83	-44.05
Net Cash Growth	-68.56%	3.01%	126.00%	-	-
Net Cash Per Share	0.01	0.03	0.03	0.01	-0.03
Filing Date Shares Outstanding	1,474	1,474	1,474	1,474	1,474
Total Common Shares Outstanding	1,474	1,474	1,474	1,474	1,474
Working Capital	13.29	72.69	88.09	80.69	132.38
Book Value Per Share	0.01	0.03	0.04	0.09	0.13
Tangible Book Value	13.21	38.24	56.11	80.31	116.47
Tangible Book Value Per Share	0.01	0.03	0.04	0.05	0.08
Machinery	11.04	19.44	28.58	28.39	33.98
Leasehold Improvements	3.66	3.88	3.88	3.88	7.55