BExcellent Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is August - July.

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Cash & Equivalents	86.69	76.56	75.28	103.89	81.15
Short-Term Investments	11.86	9.61	6.92	8.28	12.33
Trading Asset Securities	10.77	19.61	17.09	-	-
Cash & Short-Term Investments	109.32	105.77	99.3	112.17	93.48
Cash Growth	3.35%	6.53%	-11.48%	20.00%	-28.04%
Accounts Receivable	4.94	6.07	2.63	2.5	3.4
Other Receivables	12.43	9.71	7.26	8.9	3.97
Receivables	17.37	15.78	9.89	11.4	7.36
Prepaid Expenses	-	-	2.22	3.1	2.8
Other Current Assets	4.57	-	-	-	-
Total Current Assets	131.26	121.55	111.4	126.66	103.64
Property, Plant & Equipment	29.86	37.92	39.89	43.99	46.2
Long-Term Investments	7.94	6.21	5.51	0.47	0.29
Goodwill	3.09	3.09	4.28	1.19	1.19
Other Intangible Assets	3.63	3.83	3.96	3.54	3.47
Long-Term Deferred Tax Assets	4.38	4.58	4.59	4.66	6.67
Other Long-Term Assets	11.95	17.53	20.07	21.16	21.86
Total Assets	192.11	194.71	189.7	201.68	183.32
Short-Term Debt	78.76	80.29	63.57	55.07	7.59
Current Portion of Leases	7.32	13.49	10.04	8.76	11.26
Current Income Taxes Payable	0.42	0.43	0.19	0.14	0.35
Current Unearned Revenue	52.35	24.94	12.9	7.29	15.35
Other Current Liabilities	19.32	14.79	14.19	16.98	16.37
Total Current Liabilities	158.17	133.94	100.89	88.24	50.92
Long-Term Leases	4.2	5.37	9.36	12.52	5.82
Long-Term Deferred Tax Liabilities	0.01	0.02	0.02	0.01	0.01
Other Long-Term Liabilities	0.48	1.27	0.94	0.59	0.58
Total Liabilities	162.86	140.59	111.2	101.35	57.33
Common Stock	124.14	124.14	124.14	120.96	120.96
Retained Earnings	-	-	-53.07	-28.08	-10.74
Comprehensive Income & Other	-96.37	-71.68	6	9.05	16.68
Total Common Equity	27.77	52.46	77.07	101.93	126.9
Minority Interest	1.48	1.67	1.42	-1.61	-0.9
Shareholders' Equity	29.25	54.12	78.5	100.33	125.99
Total Liabilities & Equity	192.11	194.71	189.7	201.68	183.32
Total Debt	90.28	99.15	82.97	76.35	24.67
Net Cash (Debt)	19.04	6.63	16.33	35.82	68.81
Net Cash Growth	187.32%	-59.42%	-54.42%	-47.94%	-8.76%
Net Cash Per Share	0.04	0.01	0.03	0.07	0.14
Filing Date Shares Outstanding	507.63	507.63	507.63	500	500
Total Common Shares Outstanding	507.63	507.63	507.63	500	500
Working Capital	-26.91	-12.39	10.52	38.43	52.73
Book Value Per Share	0.05	0.10	0.15	0.20	0.25
Tangible Book Value	21.05	45.54	68.83	97.2	122.24
Tangible Book Value Per Share	0.04	0.09	0.14	0.19	0.24
Buildings	4.26	4.26	4.26	4.26	4.26
Machinery	36.02	36.2	35.44	34.6	39.59
Leasehold Improvements	21.5	23.36	27.26	26.25	38.17

Updated Jul 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.