Kato (Hong Kong) 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	46.07	51.06	37.42	71.44	51.45	108.12
Short-Term Investments	1.98	5.39	31.29	1.8	0.2	2.7
Cash & Short-Term Investments	48.05	56.44	68.71	73.24	51.65	110.82
Cash Growth	-8.53%	-17.86%	-6.18%	41.80%	-53.39%	-39.90%
Accounts Receivable	20.81	15.98	12.68	44.13	30.05	6.27
Other Receivables	9.33	5.51	6.22	10.02	0.37	0.02
Receivables	30.14	21.5	18.9	54.15	30.41	6.29
Prepaid Expenses	3.41	3.46	1.55	1.37	0.09	0.11
Other Current Assets	10.93	11.37	10.78	7.08	7.6	0.05
Total Current Assets	92.53	92.77	99.94	135.84	89.75	117.26
Property, Plant & Equipment	342.29	362.53	387.13	447.81	272.78	234.29
Long-Term Investments	-	-	0.7	0.93	0.94	0.7
Long-Term Deferred Tax Assets	4.11	4.11	2.49	2.01	2.1	1.91
Other Long-Term Assets	350.77	350.16	373.05	112.72	256.05	248.44
Total Assets	791.44	809.57	863.3	699.3	621.62	602.6
Accounts Payable	2.75	2.55	2.31	2.37	3.2	2.91
Current Portion of Long-Term Debt	26.73	28.1	26.32	5.43	6.13	7.04
Current Portion of Leases	31.01	31.5	28.78	29.1	24.6	24.42
Current Income Taxes Payable	7.04	2.27	12.21	11.33	3.39	4.97
Current Unearned Revenue	1.11	1.14	0.96	1.02	0.82	0.91
Other Current Liabilities	23.4	24.59	22.32	34.55	20.08	13.68
Total Current Liabilities	92.03	90.14	92.91	83.8	58.21	53.92
Long-Term Debt	166.45	179.67	207.99	86.02	90.83	112.96
Long-Term Leases	77.57	93.69	121.21	149.48	173.23	197.62
Long-Term Deferred Tax Liabilities	-	-	-	1.72	2	1.74
Other Long-Term Liabilities	3.7	3.84	6.67	5.35	5.13	3.2
Total Liabilities	339.75	367.34	428.77	326.36	329.41	369.44
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	126.44	126.44	126.44	126.44	126.44	126.44
Retained Earnings	275.88	268.9	268.6	234.16	155.01	96.07
Comprehensive Income & Other	31.41	31.41	29.25	2.03	0.08	0.12
Total Common Equity	443.73	436.75	434.29	372.63	291.53	232.63
Minority Interest	7.97	5.48	0.23	0.31	0.68	0.53
Shareholders' Equity	451.7	442.23	434.53	372.94	292.21	233.16
Total Liabilities & Equity	791.44	809.57	863.3	699.3	621.62	602.6
Total Debt	301.75	332.96	384.3	270.03	294.79	342.05
Net Cash (Debt)	-253.71	-276.52	-315.59	-196.79	-243.14	-231.23
Net Cash Per Share	-0.25	-0.28	-0.32	-0.20	-0.24	-0.23
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	0.5	2.63	7.04	52.04	31.53	63.34
Book Value Per Share	0.44	0.44	0.43	0.37	0.29	0.23
Tangible Book Value	441.98	436.75	434.29	372.63	291.53	232.63
Tangible Book Value Per Share	0.44	0.44	0.43	0.37	0.29	0.23
Buildings	-	53.34	34.99	43.2	-	-
Machinery	-	26.99	23.98	22.34	11	9.29
Construction In Progress	-	36.49	42.47	34.32	-	-
Leasehold Improvements	-	64.83	59.19	55.49	40.65	37.81

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