A.Plus Group Holdings 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	79.6	74.58	78.29	68.47	78.72	132.49
Cash & Short-Term Investments	79.6	74.58	78.29	68.47	78.72	132.49
Cash Growth	-4.07%	-4.74%	14.34%	-13.02%	-40.59%	25.93%
Accounts Receivable	41.93	37.05	43.55	38.62	35.81	35.96
Other Receivables	2.46	4.52	1.86	3.19	3.27	3.26
Receivables	44.39	41.57	45.4	41.81	39.08	39.22
Total Current Assets	123.99	116.14	123.69	110.27	117.8	171.71
Property, Plant & Equipment	4.75	1.86	6.98	5.41	14.88	23.06
Goodwill	11.42	11.42	11.42	11.42	11.42	11.42
Long-Term Deferred Tax Assets	0.07	0.07	0.29	0.09	-	-
Other Long-Term Assets	0.83	-	1.52	-	1.46	1.46
Total Assets	141.07	129.49	143.9	127.2	145.56	207.66
Accounts Payable	15.69	13.29	14.13	12.28	12.22	16.16
Accrued Expenses	4.62	5.35	10.69	9.36	12.07	8.58
Current Portion of Leases	2.41	1.59	4.55	1.69	4.62	4.35
Current Income Taxes Payable	-	-	1.15	0.85	0.85	0.02
Current Unearned Revenue	1.11	1.56	2.5	2.34	0.97	8.25
Other Current Liabilities	-	-	-	-	-	2.82
Total Current Liabilities	23.82	21.79	33.02	26.52	30.73	40.18
Long-Term Leases	2.06	-	1.59	-	1.69	6.3
Long-Term Deferred Tax Liabilities	-	-	-	-	0.45	0.24
Total Liabilities	25.88	21.79	34.61	26.52	32.87	46.73
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	35.95	35.95	35.95	35.95	35.95	35.95
Retained Earnings	75.23	67.75	69.34	60.73	72.74	120.98
Comprehensive Income & Other	-0	-0	-0	-0	-0	-0
Shareholders' Equity	115.19	107.7	109.3	100.68	112.69	160.94
Total Liabilities & Equity	141.07	129.49	143.9	127.2	145.56	207.66
Total Debt	4.47	1.59	6.14	1.69	6.3	10.65
Net Cash (Debt)	75.14	72.99	72.15	66.78	72.42	121.84
Net Cash Growth	-4.98%	1.16%	8.04%	-7.78%	-40.56%	17.48%
Net Cash Per Share	0.19	0.18	0.18	0.17	0.18	0.30
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	100.17	94.35	90.67	83.76	87.07	131.53
Book Value Per Share	0.29	0.27	0.27	0.25	0.28	0.40
Tangible Book Value	103.76	96.28	97.87	89.26	101.27	149.51
Tangible Book Value Per Share	0.26	0.24	0.24	0.22	0.25	0.37
Machinery	-	6.71	6.71	6.66	6.54	17.19
Leasehold Improvements	-	9.3	9.3	9.3	9.3	18.26

Source: S&P Global Market Intelligence. Standard template. Financial Sources.