SH Group (Holdings) Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	150.63	97.52	44.63	61.36	249.54
Short-Term Investments	0.13	2.35	-	53.1	-
Cash & Short-Term Investments	150.76	99.87	44.63	114.46	249.54
Cash Growth	50.96%	123.75%	-61.00%	-54.13%	3.53%
Accounts Receivable	159.48	218.44	371.88	300.56	170.16
Other Receivables	4.23	5	20.98	16.64	6.79
Receivables	163.71	223.44	392.86	317.19	176.95
Prepaid Expenses	-	-	-	-	5.71
Other Current Assets	-	-	-	-	0.14
Total Current Assets	314.47	323.31	437.49	431.66	432.34
Property, Plant & Equipment	17.6	17.02	19.74	18.96	21.53
Long-Term Investments	25.17	27.12	26.62	46.71	51.22
Long-Term Deferred Tax Assets	7.58	7.88	8.68	6.55	0.06
Other Long-Term Assets	2.65	2.72	2.92	2.86	2.96
Total Assets	367.47	378.04	495.45	506.74	508.11
Accounts Payable	33.44	31.9	105.34	72.17	53.94
Accrued Expenses	-	10.16	12.63	73	12.22
Short-Term Debt	-	-	35	-	-
Current Portion of Leases	1.6	0.49	2.32	0.58	2.31
Current Unearned Revenue	12.35	15.24	14.99	59.12	65.01
Other Current Liabilities	99.17	85.53	95.03	57.39	82.84
Total Current Liabilities	146.55	143.31	265.32	262.27	216.31
Long-Term Leases	0.23	0.05	0.27	0.05	0.44
Pension & Post-Retirement Benefits	0.4	0.39	0.95	0.31	0.52
Total Liabilities	147.18	143.75	266.54	262.62	217.28
Common Stock	4	4	4	4	4
Additional Paid-In Capital	-	83.22	83.22	83.22	83.22
Retained Earnings	-	142.01	136.63	151.84	198.56
Comprehensive Income & Other	216.29	5.06	5.06	5.06	5.06
Shareholders' Equity	220.29	234.29	228.91	244.12	290.84
Total Liabilities & Equity	367.47	378.04	495.45	506.74	508.11
Total Debt	1.83	0.53	37.59	0.63	2.75
Net Cash (Debt)	148.93	99.34	7.04	113.83	246.79
Net Cash Growth	49.93%	1311.02%	-93.81%	-53.87%	4.26%
Net Cash Per Share	0.37	0.25	0.02	0.28	0.62
Filing Date Shares Outstanding	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400
Working Capital	167.92	180	172.18	169.39	216.03
Book Value Per Share	0.55	0.59	0.57	0.61	0.73
Tangible Book Value	220.29	234.29	228.91	244.12	290.84
Tangible Book Value Per Share	0.55	0.59	0.57	0.61	0.73
Land	-	24.09	24.09	-	24.09
Machinery	-	7.65	7.34	9.84	6.68
Leasehold Improvements	-	2.81	2.81	24.09	2.5