IBI Group Holdings 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	31.32	18.36	21.11	58.87	141.65	87.14
Short-Term Investments	0.93	0.93	0.91	0.99	2.12	60.07
Cash & Short-Term Investments	32.25	19.29	22.01	59.86	143.77	147.21
Cash Growth	-39.19%	-12.37%	-63.23%	-58.37%	-2.34%	-25.29%
Accounts Receivable	261.22	201.45	246.59	107.26	125.83	165.91
Other Receivables	1.23	0.75	0.05	0.37	0.28	1.21
Receivables	262.45	202.2	246.64	107.64	126.11	167.12
Inventory	0.34	0.34	0.44	0.48	0.6	0.38
Prepaid Expenses	0.76	0.95	0.58	0.45	0.83	1.07
Other Current Assets	25.06	25.67	24.36	17.43	25.1	14.43
Total Current Assets	320.87	248.43	294.04	185.85	296.41	330.21
Property, Plant & Equipment	0.56	1.75	4.3	2.21	5.23	4.19
Long-Term Investments	7.92	7.21	6.66	10	16.06	61.83
Other Long-Term Assets	125.11	115.37	115.93	124.63	-	-
Total Assets	454.45	372.76	420.93	322.69	317.7	396.22
Accounts Payable	25.33	17.07	18.68	6.66	15.26	14.46
Accrued Expenses	-	-	-	0.83	-	-
Current Portion of Long-Term Debt	37.07	80.26	23.52	19.33	-	-
Current Portion of Leases	0.28	1.76	2.58	1.76	2.79	2.99
Current Income Taxes Payable	1.63	0.24	1.85	0.68	5.93	0.27
Current Unearned Revenue	-	-	-	1.76	4.07	1.22
Other Current Liabilities	160.78	106.08	155.23	67.39	120.22	194.86
Total Current Liabilities	225.09	205.42	201.86	98.41	148.27	213.81
Long-Term Debt	55.4	-	54.48	61.52	-	-
Long-Term Leases	-	-	1.76	-	1.76	1.2
Total Liabilities	280.49	205.42	258.09	159.93	150.03	215
Common Stock	8	8	8	8	8	8
Additional Paid-In Capital	73.61	73.61	73.61	73.61	73.61	73.61
Retained Earnings	101.33	99.97	95.58	95.23	100.43	113.42
Comprehensive Income & Other	-7.67	-13.12	-13.1	-12.87	-13.51	-13.51
Total Common Equity	175.27	168.47	164.1	163.97	168.53	181.52
Minority Interest	-1.31	-1.13	-1.26	-1.21	-0.86	-0.31
Shareholders' Equity	173.96	167.34	162.84	162.76	167.67	181.21
Total Liabilities & Equity	454.45	372.76	420.93	322.69	317.7	396.22
Total Debt	92.75	82.02	82.34	82.61	4.55	4.19
Net Cash (Debt)	-60.5	-62.74	-60.33	-22.75	139.22	143.03
Net Cash Growth	-	-	-	-	-2.66%	-25.30%
Net Cash Per Share	-0.08	-0.08	-0.08	-0.03	0.17	0.18
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	95.77	43.01	92.18	87.44	148.14	116.4
Book Value Per Share	0.22	0.21	0.21	0.20	0.21	0.23
Tangible Book Value	175.27	168.47	164.1	163.97	168.53	181.52
Tangible Book Value Per Share	0.22	0.21	0.21	0.20	0.21	0.23
Machinery	-	6.91	6.87	6.84	6.72	5.57

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