HKG:1470 Balance Sheet

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

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Cash & Equivalents	9.03	127.13	65.84	126.19	82.46
Trading Asset Securities	-	-	-	-	3.68
Cash & Short-Term Investments	9.03	127.13	65.84	126.19	86.14
Cash Growth	-92.90%	93.10%	-47.83%	46.49%	542.24%
Accounts Receivable	133.48	0.36	0.55	-	1.59
Other Receivables	-	0.08	0.08	0.13	1.52
Receivables	133.48	0.45	0.63	0.13	3.11
Inventory	10.41	7.3	4.52	1.59	5.35
Prepaid Expenses	-	72.23	100.22	72.98	65.29
Other Current Assets	-	0.07	0.12	0.37	3.56
Total Current Assets	152.93	207.17	171.32	201.26	163.45
Property, Plant & Equipment	1.34	1.57	1.53	0.1	0.13
Long-Term Deferred Tax Assets	0.55	0.18	0.24	0.24	0.24
Other Long-Term Assets	-	-	-	-	0.05
Total Assets	154.82	208.92	173.09	201.6	163.86
Accounts Payable	74.47	47.06	15.49	32.27	28.18
Accrued Expenses	0.24	36.36	36.36	4.83	-
Short-Term Debt	50.06	46.07	46.1	46.06	39.69
Current Portion of Leases	-	-	0.94	0.14	0.86
Current Income Taxes Payable	-	0.15	0.14	0.81	1.52
Current Unearned Revenue	-	58.7	58.7	100.64	71.83
Total Current Liabilities	124.77	188.33	157.72	184.74	142.08
Long-Term Leases	-	-	-	-	0.14
Long-Term Deferred Tax Liabilities	0.09	0.16	-	-	-
Other Long-Term Liabilities	-	-	-	-	0.07
Total Liabilities	124.86	188.49	157.72	184.74	142.29
Common Stock	8	8	8	8	8
Additional Paid-In Capital	-	118.37	118.37	118.37	118.37
Retained Earnings	-	-125.68	-131.1	-132.38	-129.72
Comprehensive Income & Other	21.95	19.74	20.1	22.86	24.93
Shareholders' Equity	29.95	20.42	15.37	16.85	21.57
Total Liabilities & Equity	154.82	208.92	173.09	201.6	163.86
Total Debt	50.06	46.07	47.04	46.2	40.69
Net Cash (Debt)	-41.03	81.06	18.8	80	45.46
Net Cash Growth	-	331.13%	-76.50%	75.98%	-
Net Cash Per Share	-5.11	0.10	0.02	0.10	0.06
Filing Date Shares Outstanding	8.02	800	800	800	800
Total Common Shares Outstanding	8.02	800	800	800	800
Working Capital	28.16	18.83	13.6	16.52	21.37
Book Value Per Share	3.73	0.03	0.02	0.02	0.03
Tangible Book Value	29.95	20.42	15.37	16.85	21.57
Tangible Book Value Per Share	3.73	0.03	0.02	0.02	0.03
Machinery	-	2.12	2.15	1.61	1.89
Leasehold Improvements	-	0.86	0.86	0.86	3.43