HKG:1470 Balance Sheet

Financials in millions HKD. Fiscal year is May - April.

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	63.39	127.13	65.84	126.19	82.46	13.41
Trading Asset Securities	-	-	-	-	3.68	-
Cash & Short-Term Investments	63.39	127.13	65.84	126.19	86.14	13.41
Cash Growth	-2.64%	93.10%	-47.83%	46.49%	542.24%	-39.50%
Accounts Receivable	0.16	0.36	0.55	-	1.59	22.04
Other Receivables	0.13	0.08	0.08	0.13	1.52	0.8
Receivables	0.28	0.45	0.63	0.13	3.11	22.85
Inventory	7.23	7.3	4.52	1.59	5.35	11.82
Prepaid Expenses	70.05	72.23	100.22	72.98	65.29	113.4
Other Current Assets	0.06	0.07	0.12	0.37	3.56	6.4
Total Current Assets	141.01	207.17	171.32	201.26	163.45	167.87
Property, Plant & Equipment	1.41	1.57	1.53	0.1	0.13	8.53
Other Intangible Assets	-	-	-	-	-	4
Long-Term Deferred Tax Assets	0.25	0.18	0.24	0.24	0.24	0.38
Other Long-Term Assets	-	-	-	-	0.05	5.02
Total Assets	142.67	208.92	173.09	201.6	163.86	185.8
Accounts Payable	14.85	47.06	15.49	32.27	28.18	14.7
Accrued Expenses	32.82	36.36	36.36	4.83	-	-
Short-Term Debt	46.06	46.07	46.1	46.06	39.69	37.28
Current Portion of Leases	-	-	0.94	0.14	0.86	6.04
Current Income Taxes Payable	0.05	0.15	0.14	0.81	1.52	0.95
Current Unearned Revenue	23.65	58.7	58.7	100.64	71.83	76.41
Other Current Liabilities	-	-	-	-	-	19.73
Total Current Liabilities	117.43	188.33	157.72	184.74	142.08	155.11
Long-Term Leases	-	-	-	-	0.14	1.9
Long-Term Deferred Tax Liabilities	0.13	0.16	-	-	-	-
Other Long-Term Liabilities	-	-	-	-	0.07	0.07
Total Liabilities	117.56	188.49	157.72	184.74	142.29	157.08
Common Stock	8	8	8	8	8	8
Additional Paid-In Capital	118.37	118.37	118.37	118.37	118.37	118.37
Retained Earnings	-122.3	-125.68	-131.1	-132.38	-129.72	-123.28
Comprehensive Income & Other	21.04	19.74	20.1	22.86	24.93	25.63
Shareholders' Equity	25.11	20.42	15.37	16.85	21.57	28.72
Total Liabilities & Equity	142.67	208.92	173.09	201.6	163.86	185.8
Total Debt	46.06	46.07	47.04	46.2	40.69	45.22
Net Cash (Debt)	17.33	81.06	18.8	80	45.46	-31.8
Net Cash Growth	-8.92%	331.13%	-76.50%	75.98%	-	-
Net Cash Per Share	0.02	0.10	0.02	0.10	0.06	-0.04
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	23.58	18.83	13.6	16.52	21.37	12.76
Book Value Per Share	0.03	0.03	0.02	0.02	0.03	0.04
Tangible Book Value	25.11	20.42	15.37	16.85	21.57	24.72
Tangible Book Value Per Share	0.03	0.03	0.02	0.02	0.03	0.03
Machinery	-	2.12	2.15	1.61	1.89	15.26
Leasehold Improvements	-	0.86	0.86	0.86	3.43	9.4

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.