HKG:1827 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	190.27	182.32	119.83	116.91	65.68
Short-Term Investments	-	9.85	25.6	18.61	10.74
Cash & Short-Term Investments	190.27	192.17	145.43	135.52	76.42
Cash Growth	-0.99%	32.14%	7.31%	77.33%	-57.32%
Accounts Receivable	2.8	3.89	13.4	18.08	2.24
Other Receivables	1.81	3.65	5.99	6.81	2.1
Receivables	4.61	7.53	19.39	24.89	4.33
Inventory	20.65	35.49	42.15	38.19	37.97
Prepaid Expenses	38.96	6.76	7.83	7.04	12.87
Other Current Assets	67.88	73.04	67.75	67.69	68.51
Total Current Assets	322.37	314.99	282.56	273.33	200.11
Property, Plant & Equipment	74.09	128.66	168.9	210.38	247.58
Goodwill	-	-	-	-	4.31
Long-Term Deferred Tax Assets	15.44	14.81	18.43	17.64	8.03
Other Long-Term Assets	11.77	12.81	9.56	15.46	16.79
Total Assets	423.67	471.28	479.44	516.81	476.81
Accounts Payable	8.21	6.34	10.56	10.54	7.83
Short-Term Debt	-	5.85	5.85	-	-
Current Portion of Long-Term Debt	-	-	6.66	19.17	-
Current Portion of Leases	34.71	36.86	35.73	44.47	38
Current Income Taxes Payable	4.26	6.51	1.22	5.42	4.42
Current Unearned Revenue	170.74	183.73	182.97	182.05	130.24
Other Current Liabilities	20.75	24.58	34.99	24.92	22.51
Total Current Liabilities	238.66	263.85	277.98	286.57	202.99
Long-Term Leases	16.02	46.06	51.51	66.64	89.59
Long-Term Deferred Tax Liabilities	1.02	2.75	4.4	3.15	2.8
Other Long-Term Liabilities	9.71	11.06	8.8	9.75	10.16
Total Liabilities	265.4	323.72	342.68	366.1	305.54
Common Stock	4	4	4	4	4
Additional Paid-In Capital	-	67.79	67.79	67.79	67.79
Retained Earnings	-	76.65	66.06	78.67	99.17
Comprehensive Income & Other	154.27	-0.87	-1.08	0.25	0.31
Shareholders' Equity	158.27	147.56	136.76	150.71	171.27
Total Liabilities & Equity	423.67	471.28	479.44	516.81	476.81
Total Debt	50.73	88.76	99.75	130.28	127.58
Net Cash (Debt)	139.54	103.41	45.68	5.25	-51.16
Net Cash Growth	34.94%	126.37%	770.98%	-	-
Net Cash Per Share	0.35	0.26	0.11	0.01	-0.13
Filing Date Shares Outstanding	399.5	400	400	400	400
Total Common Shares Outstanding	399.5	400	400	400	400
Working Capital	83.71	51.14	4.59	-13.24	-2.89
Book Value Per Share	0.40	0.37	0.34	0.38	0.43
Tangible Book Value	158.27	147.56	136.76	150.71	166.97
Tangible Book Value Per Share	0.40	0.37	0.34	0.38	0.42
Machinery	-	144.12	148.82	130.57	123.02
Leasehold Improvements	-	103.7	111.31	101.28	82.19