A & S 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	70.84	79.23	84.99	82.69	128.73
Short-Term Investments	-	12.85	21.34	9.39	9.17
Cash & Short-Term Investments	70.84	92.07	106.33	92.08	137.9
Cash Growth	-23.06%	-13.41%	15.47%	-33.23%	27.09%
Accounts Receivable	98.61	116.53	166.39	143.62	134.8
Other Receivables	31.69	3.41	2.4	6.85	0.43
Receivables	130.3	119.94	168.79	150.47	135.23
Prepaid Expenses	-	9.35	9.36	7.12	8.63
Other Current Assets	3.07	3.06	3.04	3.02	3.01
Total Current Assets	204.21	224.42	287.52	252.68	284.78
Property, Plant & Equipment	52.96	94.69	21.96	75.65	30.59
Other Intangible Assets	0.87	0.87	0.87	0.87	0.87
Total Assets	258.04	319.98	310.35	329.2	316.23
Accounts Payable	23.35	24.66	36.53	20.87	16.11
Accrued Expenses	28.69	26.56	24.44	30.02	29.89
Short-Term Debt	-	-	-	-	19
Current Portion of Leases	31.29	29.49	11.02	49.12	14.55
Current Income Taxes Payable	-	-	-	-	4.34
Other Current Liabilities	-	11.15	11.51	11.09	5.24
Total Current Liabilities	83.33	91.87	83.5	111.1	89.14
Long-Term Leases	10.72	42.01	-	11.02	3.39
Pension & Post-Retirement Benefits	1.8	1.78	2.68	-	-
Long-Term Deferred Tax Liabilities	-	-	0.04	0.59	0.8
Total Liabilities	95.85	135.66	86.22	122.71	93.32
Common Stock	10	10	10	10	10
Additional Paid-In Capital	-	98.12	98.12	98.12	98.12
Retained Earnings	-	76.2	116	98.37	114.79
Comprehensive Income & Other	152.97	-0	-0	-0	-0
Total Common Equity	162.97	184.32	224.13	206.49	222.91
Minority Interest	-0.78	-	-	-	-
Shareholders' Equity	162.19	184.32	224.13	206.49	222.91
Total Liabilities & Equity	258.04	319.98	310.35	329.2	316.23
Total Debt	42.01	71.5	11.02	60.14	36.94
Net Cash (Debt)	28.83	20.57	95.31	31.94	100.97
Net Cash Growth	40.16%	-78.42%	198.40%	-68.37%	85.38%
Net Cash Per Share	0.03	0.02	0.10	0.03	0.10
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	120.88	132.55	204.02	141.59	195.64
Book Value Per Share	0.16	0.18	0.22	0.21	0.22
Tangible Book Value	162.1	183.46	223.26	205.63	222.04
Tangible Book Value Per Share	0.16	0.18	0.22	0.21	0.22
Machinery	-	71.01	65.93	63.2	58.38
Leasehold Improvements	-	12.33	7.18	7.18	5.57