HSC Resources Group Balance Sheet

Financials in millions HKD. Fiscal year is May - April.

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	24.86	8.84	16.32	20.48	59.11	51.22
Short-Term Investments	80.07	0.94	0.56	0.41	0.59	0.22
Trading Asset Securities	-	-	-	4.65	3.61	-
Cash & Short-Term Investments	104.93	9.79	16.89	25.53	63.31	51.44
Cash Growth	3.27%	-42.05%	-33.85%	-59.67%	23.07%	-13.50%
Accounts Receivable	324.4	289.03	242.69	145.88	97.37	93.37
Other Receivables	0	0	0	0	0.39	0.39
Receivables	324.4	289.03	242.69	145.88	97.76	93.75
Prepaid Expenses	-	40.14	48.59	9.1	0.33	0.39
Other Current Assets	21.92	72.58	64.34	51.31	29.39	29.09
Total Current Assets	451.25	411.53	372.51	231.82	190.78	174.67
Property, Plant & Equipment	5.55	2.75	2.91	5.15	1.51	2.21
Goodwill	19.69	19.69	20.44	21.22	-	-
Other Intangible Assets	0.52	0.56	0.68	0.07	0.02	1.19
Long-Term Deferred Tax Assets	-	-	-	-	2.32	2.37
Other Long-Term Assets	0.34	0.03	0.53	0.55	-	0.38
Total Assets	477.35	434.56	397.06	258.82	194.63	180.81
Accounts Payable	11.25	13.39	18.69	21.36	13.86	15.73
Accrued Expenses	29.35	0.45	1.92	1.41	11.51	0.98
Short-Term Debt	48.78	58.7	54.51	55.93	18.17	31.14
Current Portion of Leases	4.27	1.24	1.64	1.6	0.1	1.13
Current Income Taxes Payable	0.44	1.1	0.34	0.73	-	-
Current Unearned Revenue	0.06	0.08	3.42	0.79	0.37	0.66
Other Current Liabilities	23.2	65.81	42.21	31.36	13.57	16.29
Total Current Liabilities	117.35	140.77	122.71	113.18	57.57	65.93
Long-Term Leases	-	0.59	0.46	2.13	-	0.1
Long-Term Deferred Tax Liabilities	-	-	-	0.06	-	-
Other Long-Term Liabilities	0.02	0.02	-	-	-	-
Total Liabilities	117.36	141.38	123.16	115.37	57.57	66.02
Common Stock	1.73	34.56	28.8	9.6	9.6	8
Additional Paid-In Capital	302.67	200.04	187.28	78.24	78.24	50.59
Retained Earnings	46.65	49.62	49.05	46.12	39.07	46.06
Comprehensive Income & Other	10.15	10.15	10.15	10.15	10.15	10.15
Total Common Equity	361.2	294.37	275.28	144.11	137.06	114.79
Minority Interest	-1.2	-1.18	-1.38	-0.66	-	-
Shareholders' Equity	359.99	293.19	273.9	143.45	137.06	114.79
Total Liabilities & Equity	477.35	434.56	397.06	258.82	194.63	180.81
Total Debt	53.05	60.54	56.6	59.66	18.26	32.36
Net Cash (Debt)	51.88	-50.75	-39.72	-34.13	45.05	19.08
Net Cash Growth	6.13%	-	-	-	136.15%	136.67%
Net Cash Per Share	1.51	-1.48	-1.58	-3.83	5.60	2.38
Filing Date Shares Outstanding	172.8	34.56	28.8	9.6	9.6	8
Total Common Shares Outstanding	172.8	34.56	28.8	9.6	9.6	8
Working Capital	333.91	270.76	249.8	118.64	133.21	108.74
Book Value Per Share	2.09	8.52	9.56	15.01	14.28	14.35
Tangible Book Value	340.99	274.12	254.16	122.82	137.04	113.61
Tangible Book Value Per Share	1.97	7.93	8.83	12.79	14.27	14.20
Machinery	-	3.86	3.59	3.5	2.75	2.18
Leasehold Improvements	-	0.84	0.71	0.71	0.49	0.49

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