HKG:1705 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	42.49	55.38	50.6	75.63	54.81
Short-Term Investments	16.14	-	-	0.73	0.41
Cash & Short-Term Investments	58.63	55.38	50.6	76.36	55.22
Cash Growth	5.87%	9.46%	-33.73%	38.28%	22.51%
Accounts Receivable	57.29	54.94	66.78	54.43	52.91
Other Receivables	1.46	2.07	0.79	0.31	2.1
Receivables	58.75	57.01	67.57	54.75	55.01
Inventory	22.38	25.58	21.48	21.77	19.78
Prepaid Expenses	-	4.11	7.8	3.25	3.06
Restricted Cash	30	30	30	30	30
Other Current Assets	-	9.59	9.02	10.39	10.87
Total Current Assets	169.76	181.67	186.48	196.51	173.95
Property, Plant & Equipment	48.47	56.86	59.63	51.37	56.26
Long-Term Deferred Tax Assets	7.37	7.89	7.68	8.85	11.06
Other Long-Term Assets	12.33	16.81	13.47	10.94	10.54
Total Assets	237.92	263.23	267.25	267.67	251.81
Accounts Payable	10.79	18.88	20.39	19.54	15.88
Accrued Expenses	16.77	17.57	16.06	17.17	13.21
Short-Term Debt	4	4	4	24.11	30.37
Current Portion of Leases	28.7	33.58	29.44	31.37	32.55
Current Income Taxes Payable	-	0.3	1.45	0.94	0.2
Current Unearned Revenue	2.48	3.83	2.82	4.14	5.55
Other Current Liabilities	4.96	5.39	5.13	5.84	4.62
Total Current Liabilities	67.71	83.55	79.29	103.11	102.38
Long-Term Leases	15.87	21.71	25.4	15.88	18.49
Total Liabilities	83.58	105.26	104.69	118.99	120.87
Common Stock	4	4	4	4	4
Additional Paid-In Capital	-	83.44	83.44	83.44	83.44
Retained Earnings	67.49	70.34	74.55	60.95	43.2
Comprehensive Income & Other	79.79	-3.65	-3.65	-3.65	-3.65
Total Common Equity	151.28	154.14	158.35	144.74	126.99
Minority Interest	3.06	3.83	4.22	3.95	3.95
Shareholders' Equity	154.34	157.97	162.57	148.69	130.94
Total Liabilities & Equity	237.92	263.23	267.25	267.67	251.81
Total Debt	48.57	59.29	58.84	71.35	81.4
Net Cash (Debt)	10.06	-3.91	-8.24	5	-26.19
Net Cash Per Share	0.03	-0.01	-0.02	0.01	-0.07
Filing Date Shares Outstanding	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400
Working Capital	102.05	98.12	107.19	93.4	71.57
Book Value Per Share	0.38	0.39	0.40	0.36	0.32
Tangible Book Value	151.28	154.14	158.35	144.74	126.99
Tangible Book Value Per Share	0.38	0.39	0.40	0.36	0.32
Machinery	-	29.93	29.09	28.24	27.19
Leasehold Improvements	-	69.8	69.16	71.24	68.33