BExcellent Group Holdings Balance Sheet

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

Millions HKD. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	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	97.1	86.69	76.56	75.28	103.89	81.15
Short-Term Investments	9.18	11.86	9.61	6.92	8.28	12.33
Trading Asset Securities	12.97	10.77	19.61	17.09	-	-
Cash & Short-Term Investments	119.26	109.32	105.77	99.3	112.17	93.48
Cash Growth	39.93%	3.35%	6.53%	-11.48%	20.00%	-28.04%
Accounts Receivable	6.85	4.94	6.07	2.63	2.5	3.4
Other Receivables	14.88	12.43	9.71	7.26	8.9	3.97
Receivables	21.74	17.37	15.78	9.89	11.4	7.36
Prepaid Expenses	5.94	-	-	2.22	3.1	2.8
Other Current Assets	-	4.57	-	-	-	-
Total Current Assets	146.93	131.26	121.55	111.4	126.66	103.64
Property, Plant & Equipment	49	29.86	37.92	39.89	43.99	46.2
Long-Term Investments	8.32	7.94	6.21	5.51	0.47	0.29
Goodwill	-	3.09	3.09	4.28	1.19	1.19
Other Intangible Assets	6.37	3.63	3.83	3.96	3.54	3.47
Long-Term Deferred Tax Assets	4.33	4.38	4.58	4.59	4.66	6.67
Other Long-Term Assets	15.79	11.95	17.53	20.07	21.16	21.86
Total Assets	230.74	192.11	194.71	189.7	201.68	183.32
Short-Term Debt	78.39	78.76	80.29	63.57	55.07	7.59
Current Portion of Leases	15.52	7.32	13.49	10.04	8.76	11.26
Current Income Taxes Payable	1.31	0.42	0.43	0.19	0.14	0.35
Current Unearned Revenue	45.72	52.35	24.94	12.9	7.29	15.35
Other Current Liabilities	24.34	19.32	14.79	14.19	16.98	16.37
Total Current Liabilities	165.27	158.17	133.94	100.89	88.24	50.92
Long-Term Leases	11.86	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	0.7	0.48	1.27	0.94	0.59	0.58
Total Liabilities	177.84	162.86	140.59	111.2	101.35	57.33
Common Stock	136.71	124.14	124.14	124.14	120.96	120.96
Retained Earnings	-	-	-	-53.07	-28.08	-10.74
Comprehensive Income & Other	-87.4	-96.37	-71.68	6	9.05	16.68
Total Common Equity	49.31	27.77	52.46	77.07	101.93	126.9
Minority Interest	3.59	1.48	1.67	1.42	-1.61	-0.9
Shareholders' Equity	52.9	29.25	54.12	78.5	100.33	125.99
Total Liabilities & Equity	230.74	192.11	194.71	189.7	201.68	183.32
Total Debt	105.77	90.28	99.15	82.97	76.35	24.67
Net Cash (Debt)	13.49	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	0.03	0.04	0.01	0.03	0.07	0.14
Filing Date Shares Outstanding	533.01	507.63	507.63	507.63	500	500
Total Common Shares Outstanding	533.01	507.63	507.63	507.63	500	500
Working Capital	-18.34	-26.91	-12.39	10.52	38.43	52.73
Book Value Per Share	0.09	0.05	0.10	0.15	0.20	0.25
Tangible Book Value	42.94	21.05	45.54	68.83	97.2	122.24
Tangible Book Value Per Share	0.08	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 Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.