HKG:1705 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	41.41	55.38	50.6	75.63	54.81	44.68
Short-Term Investments	-	-	-	0.73	0.41	0.39
Cash & Short-Term Investments	41.41	55.38	50.6	76.36	55.22	45.07
Cash Growth	-32.51%	9.46%	-33.73%	38.28%	22.51%	17.08%
Accounts Receivable	57.66	54.94	66.78	54.43	52.91	61.92
Other Receivables	2.87	2.07	0.79	0.31	2.1	2.46
Receivables	60.53	57.01	67.57	54.75	55.01	64.38
Inventory	30.24	25.58	21.48	21.77	19.78	18.88
Prepaid Expenses	7.83	4.11	7.8	3.25	3.06	6.15
Restricted Cash	30	30	30	30	30	30
Other Current Assets	12.82	9.59	9.02	10.39	10.87	11.11
Total Current Assets	182.82	181.67	186.48	196.51	173.95	175.59
Property, Plant & Equipment	54.3	56.86	59.63	51.37	56.26	77.35
Long-Term Deferred Tax Assets	7.38	7.89	7.68	8.85	11.06	10.25
Other Long-Term Assets	13.91	16.81	13.47	10.94	10.54	12.49
Total Assets	258.42	263.23	267.25	267.67	251.81	275.68
Accounts Payable	13.56	18.88	20.39	19.54	15.88	15.37
Accrued Expenses	-	17.57	16.06	17.17	13.21	16.14
Short-Term Debt	4	4	4	24.11	30.37	43.09
Current Portion of Leases	31.17	33.58	29.44	31.37	32.55	35.8
Current Income Taxes Payable	0.12	0.3	1.45	0.94	0.2	-
Current Unearned Revenue	-	3.83	2.82	4.14	5.55	3.43
Other Current Liabilities	25.53	5.39	5.13	5.84	4.62	5.16
Total Current Liabilities	74.38	83.55	79.29	103.11	102.38	118.99
Long-Term Leases	16.75	21.71	25.4	15.88	18.49	26.03
Total Liabilities	91.13	105.26	104.69	118.99	120.87	145.01
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	-	83.44	83.44	83.44	83.44	83.44
Retained Earnings	80.4	70.34	74.55	60.95	43.2	42.6
Comprehensive Income & Other	79.79	-3.65	-3.65	-3.65	-3.65	-3.65
Total Common Equity	164.2	154.14	158.35	144.74	126.99	126.39
Minority Interest	3.09	3.83	4.22	3.95	3.95	4.28
Shareholders' Equity	167.29	157.97	162.57	148.69	130.94	130.67
Total Liabilities & Equity	258.42	263.23	267.25	267.67	251.81	275.68
Total Debt	51.92	59.29	58.84	71.35	81.4	104.91
Net Cash (Debt)	-10.51	-3.91	-8.24	5	-26.19	-59.84
Net Cash Per Share	-0.03	-0.01	-0.02	0.01	-0.07	-0.15
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	108.45	98.12	107.19	93.4	71.57	56.61
Book Value Per Share	0.41	0.39	0.40	0.36	0.32	0.32
Tangible Book Value	164.2	154.14	158.35	144.74	126.99	126.39
Tangible Book Value Per Share	0.41	0.39	0.40	0.36	0.32	0.32
Machinery	-	29.93	29.09	28.24	27.19	26.27
Leasehold Improvements	-	69.8	69.16	71.24	68.33	69.56

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.