HKG:1827 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	186.59	182.32	119.83	116.91	65.68	161.77
Short-Term Investments	-	9.85	25.6	18.61	10.74	17.3
Cash & Short-Term Investments	186.59	192.17	145.43	135.52	76.42	179.07
Cash Growth	45.13%	32.14%	7.31%	77.33%	-57.32%	13.82%
Accounts Receivable	2.7	3.89	13.4	18.08	2.24	16.26
Other Receivables	0.27	3.65	5.99	6.81	2.1	3.64
Receivables	2.97	7.53	19.39	24.89	4.33	19.9
Inventory	32.27	35.49	42.15	38.19	37.97	14.15
Prepaid Expenses	32.46	6.76	7.83	7.04	12.87	4.16
Other Current Assets	68.31	73.04	67.75	67.69	68.51	60.69
Total Current Assets	322.59	314.99	282.56	273.33	200.11	277.98
Property, Plant & Equipment	105.31	128.66	168.9	210.38	247.58	77.22
Goodwill	-	-	-	-	4.31	4.31
Long-Term Deferred Tax Assets	14.82	14.81	18.43	17.64	8.03	6.82
Other Long-Term Assets	11.94	12.81	9.56	15.46	16.79	5.82
Total Assets	454.66	471.28	479.44	516.81	476.81	372.14
Accounts Payable	9.38	6.34	10.56	10.54	7.83	2.08
Short-Term Debt	2.52	5.85	5.85	-	-	-
Current Portion of Long-Term Debt	-	-	6.66	19.17	-	-
Current Portion of Leases	36.71	36.86	35.73	44.47	38	16.95
Current Income Taxes Payable	5.89	6.51	1.22	5.42	4.42	-
Current Unearned Revenue	190.5	183.73	182.97	182.05	130.24	168.18
Other Current Liabilities	17.67	24.58	34.99	24.92	22.51	7.1
Total Current Liabilities	262.67	263.85	277.98	286.57	202.99	194.31
Long-Term Leases	32.16	46.06	51.51	66.64	89.59	25.54
Long-Term Deferred Tax Liabilities	2.75	2.75	4.4	3.15	2.8	1.6
Other Long-Term Liabilities	9.71	11.06	8.8	9.75	10.16	5.11
Total Liabilities	307.29	323.72	342.68	366.1	305.54	226.56
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	67.79	67.79	67.79	67.79	67.79	67.79
Retained Earnings	76.31	76.65	66.06	78.67	99.17	73.79
Comprehensive Income & Other	-0.73	-0.87	-1.08	0.25	0.31	-0
Shareholders' Equity	147.37	147.56	136.76	150.71	171.27	145.57
Total Liabilities & Equity	454.66	471.28	479.44	516.81	476.81	372.14
Total Debt	71.39	88.76	99.75	130.28	127.58	42.49
Net Cash (Debt)	115.2	103.41	45.68	5.25	-51.16	136.59
Net Cash Growth	515.41%	126.37%	770.98%	-	-	25.51%
Net Cash Per Share	0.29	0.26	0.11	0.01	-0.13	0.34
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	59.92	51.14	4.59	-13.24	-2.89	83.67
Book Value Per Share	0.37	0.37	0.34	0.38	0.43	0.36
Tangible Book Value	147.37	147.56	136.76	150.71	166.97	141.27
Tangible Book Value Per Share	0.37	0.37	0.34	0.38	0.42	0.35
Machinery	-	144.12	148.82	130.57	123.02	66.03
Leasehold Improvements	-	103.7	111.31	101.28	82.19	35.41

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.