HKG:2031 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	82.62	78.72	69.84	41.04	56.16	59.99
Short-Term Investments	30.59	11.35	7.44	10.16	41.35	51.27
Cash & Short-Term Investments	113.21	90.07	77.28	51.2	97.5	111.26
Cash Growth	14.52%	16.54%	50.94%	-47.48%	-12.36%	-8.82%
Accounts Receivable	27.71	21.06	21.16	16.77	7.31	11.11
Other Receivables	0.52	0.63	0.75	1.33	2.41	2.48
Receivables	28.23	21.69	21.91	18.11	9.73	13.59
Inventory	20.91	20.68	22.89	17.81	15.1	14.45
Prepaid Expenses	-	-	-	0.92	1.01	-
Other Current Assets	-	7.94	7.06	7.97	7.51	-
Total Current Assets	162.35	140.38	129.15	96.01	130.84	139.29
Property, Plant & Equipment	73.92	75.23	77.04	76.94	41.3	38.42
Long-Term Investments	2.76	2.55	1.89	1.74	3.45	5.51
Long-Term Deferred Tax Assets	0.68	0.68	0.84	3.9	3.8	1.1
Other Long-Term Assets	9.11	9.45	9.9	10.83	18.67	17.85
Total Assets	248.83	228.3	218.81	189.41	198.07	202.17
Accounts Payable	2.09	1.62	1.82	2.55	3.48	1.7
Accrued Expenses	9.2	11.64	10.38	8.03	7.78	6.66
Short-Term Debt	1.84	2.06	2.49	2.9	-	-
Current Portion of Leases	11.24	11.68	10.27	9.07	10.58	10.86
Current Income Taxes Payable	2.93	0.78	4.77	1.38	1.02	0.97
Current Unearned Revenue	-	-	-	-	1.14	0.82
Other Current Liabilities	19.66	1.8	1.9	2.21	1.51	1.25
Total Current Liabilities	46.96	29.58	31.63	26.14	25.51	22.27
Long-Term Leases	6.66	6.71	8.03	6.67	5.29	3.26
Other Long-Term Liabilities	0.79	0.81	0.94	0.54	0.7	0.42
Total Liabilities	54.41	37.09	40.6	33.35	31.51	25.94
Common Stock	7.62	7.62	7.62	7.62	7.62	7.62
Additional Paid-In Capital	91.29	91.29	91.29	91.29	91.29	91.29
Retained Earnings	100.35	97.69	85.02	61.97	69.09	77.55
Comprehensive Income & Other	-4.83	-5.39	-5.72	-4.82	-1.43	-0.23
Shareholders' Equity	194.43	191.21	178.21	156.06	166.57	176.23
Total Liabilities & Equity	248.83	228.3	218.81	189.41	198.07	202.17
Total Debt	19.74	20.44	20.79	18.64	15.87	14.11
Net Cash (Debt)	93.48	69.63	56.49	32.57	81.63	97.14
Net Cash Growth	16.07%	23.25%	73.47%	-60.10%	-15.97%	-3.11%
Net Cash Per Share	0.12	0.09	0.07	0.04	0.11	0.13
Filing Date Shares Outstanding	762	762	762	762	762	762
Total Common Shares Outstanding	762	762	762	762	762	762
Working Capital	115.4	110.81	97.52	69.87	105.32	117.02
Book Value Per Share	0.26	0.25	0.23	0.20	0.22	0.23
Tangible Book Value	194.43	191.21	178.21	156.06	166.57	176.23
Tangible Book Value Per Share	0.26	0.25	0.23	0.20	0.22	0.23
Land	-	65.25	65.31	65.66	29.43	29.43
Machinery	-	5.15	4.67	4.65	4.35	3.84
Leasehold Improvements	-	7.84	7.3	7.96	7.4	6.57

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