SH Group (Holdings) Limited (HKG:1637)

SH Group (Holdings) Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	150.73	97.52	44.63	61.36	249.54	236.04
Short-Term Investments	0.04	2.35	-	53.1	-	5
Cash & Short-Term Investments	150.77	99.87	44.63	114.46	249.54	241.04
Cash Growth	87.14%	123.75%	-61.00%	-54.13%	3.53%	70.34%
Accounts Receivable	154.27	218.44	371.88	300.56	170.16	199.78
Other Receivables	5.91	5	20.98	16.64	6.79	2.02
Receivables	160.18	223.44	392.86	317.19	176.95	201.8
Prepaid Expenses	-	-	-	-	5.71	4.29
Other Current Assets	-	-	-	-	0.14	0.1
Total Current Assets	310.95	323.31	437.49	431.66	432.34	447.23
Property, Plant & Equipment	18.49	17.02	19.74	18.96	21.53	24.39
Long-Term Investments	29.04	27.12	26.62	46.71	51.22	38
Long-Term Deferred Tax Assets	9.29	7.88	8.68	6.55	0.06	0.01
Other Long-Term Assets	2.61	2.72	2.92	2.86	2.96	2.76
Total Assets	370.38	378.04	495.45	506.74	508.11	512.38
Accounts Payable	26.73	31.9	105.34	72.17	53.94	61.27
Accrued Expenses	-	10.16	12.63	73	12.22	11.21
Short-Term Debt	-	-	35	-	-	-
Current Portion of Leases	1.46	0.49	2.32	0.58	2.31	2.23
Current Income Taxes Payable	-	-	-	-	-	1.33
Current Unearned Revenue	28.66	15.24	14.99	59.12	65.01	73.15
Other Current Liabilities	81.56	85.53	95.03	57.39	82.84	65.88
Total Current Liabilities	138.4	143.31	265.32	262.27	216.31	215.05
Long-Term Leases	0.91	0.05	0.27	0.05	0.44	2.12
Pension & Post-Retirement Benefits	0.7	0.39	0.95	0.31	0.52	0.51
Total Liabilities	140.01	143.75	266.54	262.62	217.28	217.68
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	83.22	83.22	83.22	83.22	83.22	83.22
Retained Earnings	138.09	142.01	136.63	151.84	198.56	202.42
Comprehensive Income & Other	5.06	5.06	5.06	5.06	5.06	5.06
Shareholders' Equity	230.37	234.29	228.91	244.12	290.84	294.7
Total Liabilities & Equity	370.38	378.04	495.45	506.74	508.11	512.38
Total Debt	2.37	0.53	37.59	0.63	2.75	4.34
Net Cash (Debt)	148.41	99.34	7.04	113.83	246.79	236.7
Net Cash Growth	115.34%	1311.02%	-93.81%	-53.87%	4.26%	84.78%
Net Cash Per Share	0.37	0.25	0.02	0.28	0.62	0.59
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	172.55	180	172.18	169.39	216.03	232.18
Book Value Per Share	0.58	0.59	0.57	0.61	0.73	0.74
Tangible Book Value	230.37	234.29	228.91	244.12	290.84	294.7
Tangible Book Value Per Share	0.58	0.59	0.57	0.61	0.73	0.74
Land	-	24.09	24.09	-	24.09	24.09
Machinery	-	7.65	7.34	9.84	6.68	6.49
Leasehold Improvements	-	2.81	2.81	24.09	2.5	2.5

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