Able Engineering 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	1,644	1,741	2,078	1,711	1,503	904.93
Short-Term Investments	-	13.53	21.47	14.58	7.48	6.9
Cash & Short-Term Investments	1,644	1,755	2,099	1,725	1,510	911.84
Cash Growth	-31.76%	-16.43%	21.68%	14.23%	65.65%	40.58%
Accounts Receivable	1,496	1,494	889.92	838.93	1,049	724.64
Other Receivables	0.51	0.51	1.5	334.65	-	0.96
Receivables	1,497	1,494	991.42	1,174	1,049	725.59
Inventory	-	-	-	3.38	-	-
Prepaid Expenses	222.9	132.81	71.95	50.72	46.58	37.93
Restricted Cash	-	-	14.7	14.7	14.7	110
Total Current Assets	3,364	3,382	3,177	2,968	2,620	1,785
Property, Plant & Equipment	1,852	1,789	1,613	1,559	1,208	1,185
Long-Term Investments	66.45	82.96	90.47	100	98.41	93.74
Other Intangible Assets	25	25	25	-	-	-
Long-Term Deferred Tax Assets	-	-	-	-	-	0.22
Total Assets	5,307	5,279	4,906	4,626	3,926	3,064
Accounts Payable	1,976	1,999	1,074	939.33	701.57	430.55
Accrued Expenses	-	-	33.12	27.62	23.57	14.63
Short-Term Debt	11.94	6.01	486.7	111.29	205.44	340.25
Current Portion of Leases	-	75.43	10.25	17.47	16.04	26.35
Current Income Taxes Payable	69.48	57.57	9.12	57.66	19.33	9.94
Current Unearned Revenue	-	-	19.53	30	-	-
Other Current Liabilities	1,466	1,387	1,653	1,432	1,044	407
Total Current Liabilities	3,523	3,525	3,286	2,615	2,010	1,229
Long-Term Debt	-	-	-	483.5	482.5	482
Long-Term Leases	51.22	16.09	-	7.44	11.7	4.07
Long-Term Deferred Tax Liabilities	3.71	2.4	1.87	-	-	-
Total Liabilities	3,578	3,544	3,288	3,106	2,504	1,715
Common Stock	20	20	20	20	20	20
Additional Paid-In Capital	574.49	574.49	574.49	574.49	574.49	574.49
Retained Earnings	1,190	1,202	1,074	968.75	864.68	791.8
Comprehensive Income & Other	-55.64	-61.62	-50.56	-42.96	-36.74	-36.74
Shareholders' Equity	1,729	1,735	1,618	1,520	1,422	1,350
Total Liabilities & Equity	5,307	5,279	4,906	4,626	3,926	3,064
Total Debt	63.16	97.54	496.95	619.69	715.68	852.67
Net Cash (Debt)	1,581	1,657	1,602	1,106	794.76	59.16
Net Cash Growth	-16.72%	3.41%	44.94%	39.11%	1243.34%	-88.41%
Net Cash Per Share	0.79	0.83	0.80	0.55	0.40	0.03
Filing Date Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Total Common Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Working Capital	-159.12	-143.16	-108.76	352.44	610.71	556.65
Book Value Per Share	0.86	0.87	0.81	0.76	0.71	0.67
Tangible Book Value	1,704	1,710	1,593	1,520	1,422	1,350
Tangible Book Value Per Share	0.85	0.86	0.80	0.76	0.71	0.67
Buildings	-	249.74	239.97	-	-	-
Machinery	-	52.99	48.4	32.58	29.53	28.75
Construction In Progress	-	585.7	251.97	394.34	93.8	31.27
Leasehold Improvements	-	4.39	4.39	4.39	4.39	4.39

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