HKG:1473 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	75.61	64.14	64.1	64.83	161.2	146.81
Short-Term Investments	-	-	-	-	5.27	7.73
Trading Asset Securities	-	-	-	9.11	-	-
Cash & Short-Term Investments	75.61	64.14	64.1	73.94	166.46	154.54
Cash Growth	35.41%	0.07%	-13.31%	-55.58%	7.71%	307.55%
Receivables	349.87	398.24	336.19	139.97	134.01	183.06
Inventory	144.03	135.92	227	287.57	300.41	235.9
Prepaid Expenses	30.17	30.6	25.64	20.13	7.45	1.49
Other Current Assets	116.27	116.25	107.08	108.62	104.51	100.83
Total Current Assets	715.94	745.15	760.01	630.23	712.85	675.81
Property, Plant & Equipment	44.54	49.28	43.11	42.61	43.06	43
Long-Term Investments	11.2	12.16	10.66	12.06	19.71	-
Other Intangible Assets	6.47	7.22	6.5	-	-	-
Long-Term Deferred Tax Assets	0.35	1.57	8.19	4.12	0.39	0.42
Other Long-Term Assets	19.57	21.39	19.41	29.18	18.08	15.97
Total Assets	798.07	836.77	847.88	718.21	794.09	735.2
Accounts Payable	240.74	200.39	272.18	66.45	87.95	178.61
Accrued Expenses	-	12.61	4.98	3.67	5.49	8.84
Short-Term Debt	181.39	296.51	280.75	361.88	399.84	252.5
Current Portion of Leases	4.4	6.09	3.98	2.72	5.19	4.34
Current Income Taxes Payable	4.3	2.82	2.3	2.19	6.55	7.9
Current Unearned Revenue	-	67.46	58.61	30.87	11.78	10.92
Other Current Liabilities	80.29	1.83	2.25	0.73	0.08	0.11
Total Current Liabilities	511.12	587.69	625.05	468.5	516.88	463.22
Long-Term Leases	3.5	4.23	3.98	0.42	2.29	3.6
Long-Term Deferred Tax Liabilities	0.94	0.81	0.67	0.74	0.34	0.19
Total Liabilities	515.56	592.73	629.7	469.66	519.5	467.01
Common Stock	11.94	9.95	10	10	10	10
Additional Paid-In Capital	139.05	105.77	105.77	105.77	105.77	105.77
Retained Earnings	117.08	113.35	82.83	111.84	143.09	152.35
Treasury Stock	-4.9	-4.9	-	-	-	-
Comprehensive Income & Other	19.34	19.87	19.58	20.94	15.73	0.07
Shareholders' Equity	282.51	244.04	218.18	248.55	274.59	268.2
Total Liabilities & Equity	798.07	836.77	847.88	718.21	794.09	735.2
Total Debt	189.29	306.82	288.71	365.01	407.32	260.44
Net Cash (Debt)	-113.68	-242.68	-224.61	-291.07	-240.85	-105.9
Net Cash Per Share	-0.11	-0.25	-0.22	-0.29	-0.24	-0.14
Filing Date Shares Outstanding	1,172	973	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,172	973	1,000	1,000	1,000	1,000
Working Capital	204.82	157.46	134.96	161.73	195.97	212.59
Book Value Per Share	0.24	0.25	0.22	0.25	0.27	0.27
Tangible Book Value	276.04	236.82	211.69	248.55	274.59	268.2
Tangible Book Value Per Share	0.24	0.24	0.21	0.25	0.27	0.27
Buildings	-	10.41	10.43	10.43	10.7	10.55
Machinery	-	28.13	23.92	23.79	20.94	16.66
Leasehold Improvements	-	18.36	16.14	16.37	12.12	11.77

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