A & S Group (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	58.43	79.23	84.99	82.69	128.73	101.86
Short-Term Investments	12.7	12.85	21.34	9.39	9.17	6.65
Cash & Short-Term Investments	71.13	92.07	106.33	92.08	137.9	108.51
Cash Growth	-33.31%	-13.41%	15.47%	-33.23%	27.09%	13.44%
Accounts Receivable	119.58	116.53	166.39	143.62	134.8	122.94
Other Receivables	4.32	3.41	2.4	6.85	0.43	0.33
Receivables	123.9	119.94	168.79	150.47	135.23	123.27
Prepaid Expenses	8.98	9.35	9.36	7.12	8.63	11.71
Other Current Assets	3.07	3.06	3.04	3.02	3.01	3.01
Total Current Assets	207.07	224.42	287.52	252.68	284.78	246.5
Property, Plant & Equipment	73.68	94.69	21.96	75.65	30.59	62.76
Other Intangible Assets	0.87	0.87	0.87	0.87	0.87	0.87
Total Assets	281.62	319.98	310.35	329.2	316.23	310.12
Accounts Payable	21.57	24.66	36.53	20.87	16.11	12.38
Accrued Expenses	33.89	26.56	24.44	30.02	29.89	16.99
Short-Term Debt	-	-	-	-	19	2.4
Current Portion of Leases	30.56	29.49	11.02	49.12	14.55	39.76
Current Income Taxes Payable	-	-	-	-	4.34	1.07
Other Current Liabilities	-	11.15	11.51	11.09	5.24	4.49
Total Current Liabilities	86.02	91.87	83.5	111.1	89.14	77.08
Long-Term Leases	21.19	42.01	-	11.02	3.39	11.89
Pension & Post-Retirement Benefits	1.78	1.78	2.68	-	-	-
Long-Term Deferred Tax Liabilities	-	-	0.04	0.59	0.8	0.76
Total Liabilities	108.99	135.66	86.22	122.71	93.32	89.73
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	98.12	98.12	98.12	98.12	98.12	98.12
Retained Earnings	64.68	76.2	116	98.37	114.79	112.27
Comprehensive Income & Other	-0	-0	-0	-0	-0	-0
Shareholders' Equity	172.63	184.32	224.13	206.49	222.91	220.39
Total Liabilities & Equity	281.62	319.98	310.35	329.2	316.23	310.12
Total Debt	51.75	71.5	11.02	60.14	36.94	54.04
Net Cash (Debt)	19.38	20.57	95.31	31.94	100.97	54.47
Net Cash Growth	-53.56%	-78.42%	198.40%	-68.37%	85.38%	-
Net Cash Per Share	0.02	0.02	0.10	0.03	0.10	0.05
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	121.05	132.55	204.02	141.59	195.64	169.42
Book Value Per Share	0.17	0.18	0.22	0.21	0.22	0.22
Tangible Book Value	171.93	183.46	223.26	205.63	222.04	219.52
Tangible Book Value Per Share	0.17	0.18	0.22	0.21	0.22	0.22
Machinery	-	71.01	65.93	63.2	58.38	51.16
Leasehold Improvements	-	12.33	7.18	7.18	5.57	5.57

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